Abstract: Provided is a Balanced Score-Card system, and a method for establishing the same. The balanced Score-Card particularly includes an item-setting module, a SWOT-matrix module, a SWOT overall-objective setting module, an overall-objective setting module, a causality setting module, and a strategic-map module. The SWOT overall-objective setting module is set via a SWOT-matrix module with reversible and recording mechanism. Therefore, a user may obtain a logic relation between a strategic objective and a strategic condition through this SWOT-matrix module, and also understand the importance of every strategic condition. Further, the strategic condition can be examined whether it has error. Consequently a more accurate Balanced Score-Card system can be established.