绩效考评与平衡计分卡

Performance Evaluating and the Balanced Scorecard

平衡计分卡作为战略绩效管理及评价工具,强调从财务、客户、内部流程以及学习与成长四个不同视角来衡量一个企业,四项指标的驱动关系有效地保证了组织战略的实现。平衡积分卡产生于西方完全市场化经济环境下,在中国的实施中受到了一定的限制。分步走,即先在组织或战略层面,然后在员工层面实施,是BSC的应用思路。作者的建议是将边际思想与平衡计分卡相结合,即边际平衡计分卡。BSC的发展趋势是个性化、个体化与复合型。它的有效实施还赖于充分的沟通。

As a tool of strategic performance management and evaluation, the balanced scorecard emphasizes viewing an enterprise from four different angles including its finance, its customers, the internal business processes and learning ＆growth. The mutual driving relationship of the above four indexes has effectively guaranteed the realization of organization＇ s strategy. The balanced scorecard was born in Western economic environment, so it＇s restricted in China to some extent. China should apply it step by step, that is, using it first at the level of the entire organization or of comprehensive strategy, then applying it to the staff. The author＇s suggestion is to combine the marginal thought with the balanced scorecard to make marginal balanced scorecard. Trends of BSC will be for personalization, individuation and complex. Its effective implementa- tion also depends on sufficient communication.