从BSC的应用看我国企业绩效管理的误区

On Misunderstandings of China Enterprise's Performance Management based on the Application of BSC

平衡计分卡(BSC),在国外已经被证明是非常有效的战略性绩效管理工具,但是在我国许多企业应用的结果大多是失败。无论使用BSC或者其他的绩效管理方法,我国企业的绩效管理水平依然没有明显改善。本文认为,我国企业对绩效管理的认识,对BSC等绩效管理方法工具的认识存在误区。本文从BSC的应用,分析这些误区,给出提高绩效管理水平的建议。

Balanced Scorecard(BSC) has been proved to be very effective strategic performance management tools in foreign countries.However,the result of China's enterprises to use the Balanced Scorecard is mostly a failure.Whether the use of BSC or other performance management methods,China's enterprise performance management has not significantly improved.This text thinks the China's enterprise's understanding of BSC exists misundrstanding.This text analyzes the use of BSC and the misunderstandings and gives the suggestion to improve the performance management.