基于利益相关者理论对平衡计分卡基本分析框架的修正

Revising Basic Analysis Frame of Balanced Scorecard based on Stakeholder Theory

平衡计分卡理论从利益相关者角度分析企业业绩评价问题,但在指标体系设计中,该理论并没有很好反映企业与政府、社区等利益相关者之间的关系,这点在现代企业竞争中非常重要,尤其是在我国这样一个市场经济体制还不健全的市场中,忽视与政府和社区的关系显然是一个较严重的缺陷。因此,我国引入平衡计分卡理论,机械地照搬其理论框架并不能很好地解决我国企业的业绩评价问题。本文在界定企业的利益相关者的基础上,对该理论框架增补了一个社会责任维度,将政府与社区作为两个关键的利益相关者纳入企业的评价范围,旨在使该理论本土化,为我国战略业绩评价体系的构建提供较科学的理论基础。

The Balanced Score Card （BSC） analyzes problem of enterprise＇s performance measurement based on Stakeholder Theory, but the index system of BSC cannot reflect effectively the relationship between enterprises and other key stakeholders such as government, community and so on. This is very important in modem competition among enterprises, and especially in China, it is a serious flaw in evidence for enterprises to ignore the government when the strategy is carried out because of deficient market economy. Thereby, to use BSC mechanically cannot effectively and efficiently solve enterprise＇s performance measurement problem of China. This paper complements the BSC with a new dimension - Social Responsibility based on Stakeholder Theory, in order to consider goveminent and community, which are two key stakeholders. Thus the Revised BSC can provide enterprise＇s strategic performance measurement system with scientific theory basis.