摘要
影响企业家薪酬的因素复杂多端,这些因素最终浓缩于企业家的战略管理绩效当中,因而对企业家进行薪酬激励首先要解决的内部制度是企业家战略管理绩效考评。本文借鉴国外研究成果的精髓——平衡积分卡的基本原理,从财务、客户、业务流程、创新、职员五个战略要素方面来构建企业家的战略管理绩效考评体系,在一定程度上克服了传统单一财务指标体系重财务层面、轻非财务层面;重内部因素、轻外部因素;重短期、轻长期;重事后、轻过程等缺陷,从而更全面、更准确地揭示了企业家战略管理绩效的内涵,增强了企业家薪酬及其战略管理劳动的相关性。
There are a lot of factors which influence the entrepreneurs' salary & reward, and all these factors are concentrated on the performance of the entrepreneurs' strategic management. Therefore, the first thing for the entrepreneurs' incentive salary & reward is how to solve the problem of their internal performance assessment system. Taking the foreign research fruit—the Balanced Scorecard for reference, this paper constructs the assessment system of the performance of the entrepreneurs' strategic management from the following five strategic factors: finance, client, flow of operation, creation and clerk in order to overcome some limitations of the traditional single finance index system to a certain degree, which puts stress on the finance factor and neglects non-finance factor, emphasizes the internal factors and despises external factors, thinks highly of short-term benefits and thinks little of long-term benefits, pays attention to the results and looks down upon the process. Therefore, the author reveals more all-sidedly and more exactly the connotation of the entrepreneurs' strategic management performance so as to enhance the relativity of the entrepreneurs' salary & reward and their strategic management work.
出处
《大连理工大学学报(社会科学版)》
2004年第4期50-56,共7页
Journal of Dalian University of Technology(Social Sciences)
关键词
平衡积分卡
战略管理
绩效
战略要素
Balanced Scorecard
performance of strategic management
strategic factors