今日的航空業面對競爭日益嚴峻的環境，必須要找出新的競爭優勢以避免落入價格戰的惡性循環。美學是競爭的新準則，現在是一個美力的時代。過去鮮少有研究探討美學與航空業的關係，更遑論進一步與績效做連結。因此，本篇研究探討美力(氣氛美學、美學勞務兩構面)與航空公司經營績效的關係。並以平衡計分卡的四大構面為衡量經營績效的依據。研究對象以航空業管理者進行問卷調查，共計回收250份有效問卷。使用驗證性因素分析、結構方程模式，探討各因素間的關係。實證結果顯示氣氛美學、美學勞務分別對於財務、顧客、內部流程、學習與成長等構面有正向的影響，支持本研究假設。研究建議未來航空業者可打造機艙內的美學舞台營造氣氛美學、並運用空服員的美學勞務，以提昇財務、顧客、內部流程、學習與成長的績效。

Extant researches have generally addressed on the customer satisfaction issues from the service quality, neglecting aesthetics as a key factor in airline performance. Aesthetics has become the new criterion for competition since aviation industry now is facing severely competitive environment. This study explores the impact of aesthetics (atmospheres and aesthetic labor) on the performance of airlines. This study uses four constructs (finance, customer, internal process, and learning and growth) under the balanced scorecard (BSC) framework to measure the business performance of airlines. A total of 250 questionnaires are distributed to the airline managers, giving a response rate of 48.5%. Confirmatory factor analysis and structural equation model have then been performed. The findings show that airline atmospheres and aesthetic labor have significant influences on finance, customer, internal process, and learning and growth in terms of business performance from the BSC perspective. These findings could enable airline executives to gain insight to know how to increase business performance through aesthetics.

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