以平衡计分卡为核心的绩效评价体系研究

内 容 摘 要

平衡计分卡（Balanced Scorecard）是近年来在国内外较为流行的一种全新的战略管理方法。自我国引入这一战略管理工具之后，平衡计分卡在各类企业中得到了广泛地应用。平衡计分卡的核心思想就是通过财务、客户、内部流程及学习与发展四个方面的指标之间的相互驱动的因果关系展现组织的战略轨迹，其工作原理是通过在四个常常冲突的衡量标准中实现平衡而发挥作用，将管理层制定的战略与运作层面的活动整合起来。通过对以平衡计分卡为核心的绩效评价体系的研究，我发现了企业在实施平衡计分卡的过程中存在的一些问题，同时结合案例分析，最后得出了平衡计分卡实施时应与组织的愿景和战略结合、加强横向协调等结论，以解决以上问题。

关键词：绩效管理   战略管理   战略执行   平衡计分卡 
Balanced Core Performance Evaluation System

 Abstract 
Balanced Scorecard is more popular at home and abroad in recent years, a new strategic management. Since our introduction of the strategic management tool, the Balanced Scorecard in all kinds of enterprises has been widely used. The core idea is that through the balanced scorecard of financial, customer, internal processes and learning and development indicators in four areas between the driven mutually causal relationship demonstrated the organization's strategic path, which works through the conflict often measured in four Standards play a role in balance and will develop management strategies and activities to integrate the operational level. Through the Balanced Scorecard as the core of the performance evaluation system of research, I found the process of enterprises in the implementation of the Balanced Scorecard in the presence of some of the problems, combined with case analysis, the conclusion that the implementation of the Balanced Scorecard should be and the organization's vision and strategies that strengthen the conclusions of horizontal coordination, in order to solve the above problem.

Keywords: Performance Management   Strategic Management   Strategy Implementation   Strategy Implementation

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