基于平衡计分卡的电信企业绩效考核应用探析

On Telecom Enterprise Performance Evaluation Based on the Balanced Scorecard

我国电信企业绩效考核方法较为传统,普遍以财务指标作为业绩管理的主要手段,而忽视将经营战略以及利润驱动因素与业绩评价相结合,不能适应电信企业重组后日益激烈的竞争局面。平衡计分卡正是一种可以帮助企业建立起以战略为导向的绩效测评系统,并最终能够有效促进企业增强自身的综合竞争力的战略管理工具。然而,平衡计分卡的使用在我国电信企业的使用并不尽如人意。本文重点探析平衡计分卡在电信企业的绩效考核系统中的科学合理应用,为我国电信企业的发展奠定基础。

China telecom enterprise performance evaluation method is more traditional,generally take financial index as the main means of performance management,but neglect the management strategy and profit driven factors and performance evaluation of combined,can not adapt to more and more intense competition situation after the telecommunication reorganization of enterprises.The balanced scorecard is one kind which may help the enterprise to establish the strategy oriented performance measurement system,and finally can effectively promote the enterprises to enhance their competitiveness and strategic management tool.However,the use of the balanced scorecard in telecommunication enterprises of our country is not just as one wishes.This paper focuses on the analysis of the scientific and reasonable application of the Balanced Scorecard in the performance evaluation system of telecom enterprises,and lay the foundation for the development of Chinese telecommunication enterprises.