平衡计分卡及其在国内应用策略的思考

Thought on Balanced Scorecard and Strategy of It's Application in China

平衡计分卡是由卡普兰(Robert S.Kaplan)和诺顿(David P.Norton)共同创立的战略性绩效管理系统。平衡计分卡从理论与方法上克服了传统的以财务目标为核心的绩效管理体系的不足,弥补了企业在战略制定和战略实施之间的巨大鸿沟,在世界范围内被理论研究者和企业实践者广泛推崇。作者深入分析了平衡计分卡产生的时代背景与理论内涵,对平衡计分卡的理论工具在国内外的实践进行了述评,提出了在国内企业建立平衡计分卡体系的策略。

Balanced Scorecard （BSC） is a strategic performance management system developed by Robert S. Kaplan and David P. Norton. It has overcome methodologically the shortcomings of traditional performance management system which centered on financial objectives, and has filled the wide gap between organizational strategy-decision and strategy-executing. It has been widely accepted by theorists and entrepreneurs all over the world. The authors analyze in-depth the background and theoretical implication of BSC and review the national and international practice of BSC as theoretical tools. Finally, the authors provide some advices to develop BSC system in Chinese enterprises.