平衡计分卡实践调查：从业绩评价到战略管理工具

Survey on Balanced Score Card:from Performance Evaluation to Strategic Management

平衡计分卡全球使用率调查结果差异很大,其中原因之一在于实践者对平衡计分卡主要作用的定位——作为业绩评价工具还是战略管理工具——有所不同。借鉴国外同行的分类方法,结合中国企业的调查资料分析,我们将平衡计分卡的实践分为评价和战略工具两种类型。统计结果显示,平衡计分卡的实践效果与对其原理的全面理解和体现有关,采用比较完备的计分卡设计和作为战略管理工具使用,与较高的实践效果评价相联系。

Global Survey about the usage of Balanced Score Card （BSC） shows there＇s a great difference, because BSC is practiced in different ways, as a performance evalustion tool or a strategic management tool. Reference to the studies of other scholars, and combined with the questionnaire analysis in Chinese enterprises, we divide the practice of BSC into two types ： the measurement tool and the strategic one. The statistics shows the practice effect of BSC is related with the comprehension of the theory, and the more perfectly BSC is designed as a strategic management tool, the better result we can get from practice.