浅谈平衡记分卡在我国企业应用中存在的问题及对策

摘　要

平衡记分卡是一种新型有效的绩效评价模式和战略管理工具，它以企业战略为出发点，从财务、客户、内部流程、学习与成长四个角度对企业业绩进行评价，从而保障企业全面、健康、协调发展。
平衡记分卡在我国企业应用中存在很多问题：一是在认识上存在很多的误区；二是实施过程中，在观念、人力资源管理、沟通、组织与管理系统、信息交流等方面会遇到很多障碍；三是在指标的创建和量化、因果关系的确定、实施成本的付出、明确行业周期等遇到很多困难。企业在应用平衡记分卡过程中需要综合考虑企业所处的行业环境、企业自身的优势与劣势以及企业所处的发展阶段、企业自身的规模与实力等多方面因素，有计划、分步骤地实施平衡记分卡。
鉴于平衡记分卡在我国企业运用中存在的一系列难以解决的问题，找出这一系列问题，并探讨出对应的解决方案，从而保障其成功实施，是一个值得大家思考的话题。

关键词：平衡记分卡；有效沟通；行业周期；绩效衡量指标

 
Abstract

Balanced Scorecard is a new model of effective performance evaluation and strategic management tool.It is based on the business strategy and evaluates the performance of the enterprises from the financial,customer,internal processes,learning and growth perspective,to protect  the enterprises healthy and coordinated developmening.
There are many problems about Balanced Scorecard application in our country enterprises. First,there are many misunderstandings of the Balanced Scorecard; Second, in the process of putting it into practice,we may face up to many obstacles in concept,human resources management,communication, organization and management systems and information exchange,etc;Third,a lot of difficulties have brought out in the creation and quantitative indicators,the determination of a causal relationship,the implementation of the cost of pay and a clear business cycle.During the application of the Balanced Scorecard,the enterprises need to think about the industry environment, the enterprise's own strengths and weaknesses as well as the stage of development of enterprises, enterprises of its own size and strength and other factors to put  the Balanced Scorecard into practice  planned and step-by-step.
In view of the use of Balanced Scorecard in our countr's.enterprises that exist in a series of difficult problems.So it would be a topic worth thinking about how to find this series of problems,and to explore the corresponding solutions to ensure their successful implemen-tation.

Key Words: balanced scorecard; effective communication; industry cycles; performance measuring index

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