企业导入平衡计分卡的实证研究——以紫金矿业集团为例

Empirical Study on Introducing Balanced Scorecard into Enterprises Taking Zijin Mining Group Co. ,Ltd as an Example

平衡计分卡作为战略执行的一种工具和战略性绩效管理体系,有利于企业围绕战略目标设计核心指标,并建立基于平衡计分卡的战略管理体系,通过沟通、协调平衡各指标的资源匹配与战略执行,协调一致地达成企业的战略目标。以紫金矿业为例,对其导入平衡计分卡的背景、实施过程、实施成效进行实证性分析,为企业导入平衡计分卡提供借鉴和参考。

As a tool of strategy implementation and strategic performance management system, balanced scorecard is beneficial to enterprise＇s designing its core index based on its strategic objectives and establishing strategic management system based on balanced scorecard, thus harmoniously reaching enterprise＇s strategic objectives by communicating, coordinating and balancing the resources matching of each index and strategy implementing. Taking Zijin Mining Group Co. , Ltd as an example, the motivation, the implementation processes and efficiency of the enterprise＇s introducing balanced scorecard are analyzed to offer experiences and references for other enterprises.