战略和价值导向的管理系统——综合计分卡

The Administrative System of the Strategic and Value Guidance——comprehensive Score Card

综合计分卡不仅仅是一种评估系统 ,更是一种基于战略和价值导向的管理系统。综合计分卡重点关注企业的财务、客户、内部经营过程、学习与成长等四个方面 ,强调财务目标与非财务目标的有机结合 ,强调财务目标和业绩驱动因素的内在联系 ,从而使企业战略转化为员工行动 ,保证企业战略实施 ,提高股东价值。本文主要通过分析综合计分卡与战略、价值的关系 ,分析综合计分卡四个方面及其内在联系 ,并结合国外综合计分卡的实践经验 ,探讨综合计分卡作为一种战略管理工具对企业业绩、战略实施、核心竞争力建立的有益作用 ,进而对中国企业实践综合计分卡问题进行研究。

Comprehensive score card is not only a kind of evaluation system,but also a kind of administrative system based on strategic and value guidance system.It emphatically pays attention to the following four points:the organic combination of finance purpose with non-finance purpose;the internal connection between finance purpose and achievement driving factor,so as to make the enterprise's strategy turn into the action of its staff and workers and ensure the implementation of the enterprise's strategy and enhance the share holders'value.By virtue of analysing and synthesizing the above four points and their internal combination and combining the foreign countries'practical experience obtained in use of the comprehensive score card,this paper probes that,as a kind of strategic means,the useful action played by the comprehensive score card on the consrtuction of the enterprise's achievements,strategic implementation and the core competitive force,and further studies the questions in respect of the Chinese enterprise's implementation of comprehensive card.