中文摘要：

在整个供应链的运作中，物流扮演着很重要的角色。将产品由消费者手中反送至生产者手中的逆向物流已经成为专家学者关注的主题之一。基于平衡计分卡的逆向物流绩效评估，结合SWOT分析，让逆向物流企业能根据企业愿景、使命及经营理念，正确地拟定经营战略，且依此经营战略与方向发展各评估层面的绩效指标。

英文摘要：

Logistics is important in entire supply chain. Reverse logistics has attracted much attention from experts and scholars. Performance evaluation for reverse logistics takes the balance scorecard as an initial structure, and applies SWOT analysis, state enterprise＇s vision and mission to identify the enterprise＇s direction and evaluation performance indexes.