搜索
平衡记分卡在我国应用的可行性内容提要随着信息时代的出现，企业面临的内外部环境发生了巨大的变化，企业要想在竞争中生存和兴旺发展，就必须利用其战略和能力所派生的业绩评价系统。因而，以财务衡量为主的、面向企业内部的、注重战术性反馈的传统业绩衡量系统已经不再适用，对原有的业绩评价体系进行改革就成为一种必然。90年代，在长期不断演变的基础上，西方企业业绩评价系统发生了巨大的变化，突破了单纯运用财务指标评价业绩的传统作法，并且将企业业绩评价与公司战略理论结合，形成了平衡计分卡。平衡计分卡是由哈佛商学院教授罗伯特·S·卡普兰和复兴全球战略集团总裁大卫·P·诺顿于1992年提出的。它是以企业的远景和战略为目标，衡量企业未来的驱动因素。这些目标和衡量方法从四个方面来考察企业的业绩：财务方面、客户方面、内部经营过程方面以及学习和成长方面。在我国，企业业绩评价方法相对较为传统，企业普遍以财务指标作为业绩评价的主要手段，而忽视将企业的经营战略以及企业利润驱动因素与业绩评价相结合，不能适应企业面临的日益激烈的竞争局面，因此，我国企业业绩评价方法亟需改进。平衡计分卡作为一种以信息为基础、将企业战略目标与企业业绩驱动因素相结合的战略管理系统，对我国企业的业绩评价系统的改进有着特殊的现实意义，引入平衡计分卡成为一种趋势。然而，尽管平衡计分卡具有诸多其他业绩评价系统无法比拟的优势，也在国外取得了巨大的成功，不过由于我国和西方的情况差异较大：一是西方国家长期以来严格、规范、科学的企业管理实践；二是管理理论的不断创新和发展。所以，平衡计分卡是否能在我国企业成功实施，就成了一个值得关注的话题。正是基于此，本文旨在研究平衡计分卡在我国现阶段的可行性。文章共分为五个部分：第一部分对我国企业经营业绩评价现状进行了分析，指出其中存在的主要问题；第二部分简要介绍了平衡计分卡，包括平衡计分卡的基本原理、平衡作用和因果关系；第三部分阐述了平衡计分卡在国内外的应用以及易出现的问题；第四部分为文章的核心，分析了平衡计分卡在我国应用的可行性。通过分析我国企业应用平衡计分卡的困难和障碍以及我国企业应用平衡计分卡应具备的条件从而得出相关结论；第五部分针对我国企业应用平衡计分卡提出了自己的几点建议。关键词：平衡计分卡业绩评价关键业绩指标战略可行性ABSTRACTIntoday’sinformationera,theinternalandexternalsurroundingsofthecompanyhaveundergonegreatchanges.Ifacompanywantstosurviveandprosper,itmustusetheperformanceevaluationsystemderivedfromitsstrategiesandcapabilities.Therefore,thetraditionalperformanceevaluationsystemisnotapplicableanymorebecauseit’smainlyfinancialevaluation,targetstheinternalaspectofthecompanyandemphasizesonthestrategicfeedback.Asaresult,toreformthetraditionalsystemhasbecomeanecessity.In1990s,basedonthelong-timeandcontinuousevolvements,greatchangeshavetakenplaceinthetraditionalevaluationsystemintheWesterncompanies.Theystartednottousefinancialindicesalone.Besides,theperformanceevaluationandthestrategictheoriesofthecompanyareintegratedand“BalancedScorecard（BSC）”cameintobeing.BSCwasinventedin1992byProf.Robert·S·KaplanofHarvardBusinessSchoolandMr.DavidNorton,CEOofRenaissanceSolutions.BSCtargetsonthevisionandthestrategiesofthecompanyanditmeasuresthefuturedrivingfactorsofthecompany.Thetargetsandthemeasuringmethodsevaluatethecompany’sperformancefromfourperspectives:financial,customer,internalbusinessprocessandlearning&growth.InChina,theevaluationmethodsofthecompany’sperformancearecomparativelytraditionalandusuallycompaniesusefinancialindicesasthemajormethods,neglectingtheintegrationofbusinessstrategiesandthedrivingfactorsforprofitintotheperformanceevaluation.Therefore,thecompaniesarenotcapableoffacingtheincreasinglyfiercecompetition.BSCisaninformation-basedstrategicmanagementsystemwhichintegratesthestrategicgoalsandtheperformancedrivingfactors.Intheory,BSCisespeciallysignificantintermsofimprovingtheperformanceevaluationsystemofChinesecompaniesandtheintroductionofBSChasbecomeatendency.However,althoughBSChasincomparableadvantagesoverotherperformanceevaluationsystemsandhasbeenverysuccessfulinothercountries,whetherBSCcanbesuccessfullyimplementedinChinaremainsanissueofattentionbecauseChinaandthewesternworldareverymuchdifferent.Thedifferencesare:first,Westerncountrieshaveyearsofstrict,standardizedandscientificbusinessmanagementpractice;second,managementtheoriescontinuetoinnovateanddevelop.ItisalsobecauseofthisthatthethesisisaimedatstudyingthefeasibilityofBSCinthecurrentsituationinChina.Therearefivepartsinthisthesis:first,analyzingthecurrentevaluationstatusofbusinessperformanceofChinesecompaniesandpointingoutthemajorexistingproblems;second,abriefintroductionofBSC,includingthefundamentals,thebalancingroleandtheconsequenceofBSC;thirdly,theapplicationofBSCinChinaandabroadandtheproblemseasilyemerged;fourthly,theanalysisoffeasibilityofBSCinChina,whichisalsothecorepartofthethesis.Inthispart,theconclusionisdrawnbasedonthedifficultiesandobstaclesChinesecompaniesmightencounterandthenecessaryqualificationsthecompaniesshouldhaveinordertoapplyBSCinChinesecompanies;fifthly,proposalsforhowtoapplyBSCinChinesecompanies.KeyWords:BalancedScorecard,PerformanceEvaluation,KeyPerformanceIndicator,Strategy,Feasibility目录一、我国企业经营业绩评价现状简析····················································1（一）业绩评价以财务为主，忽视非财务指标的作用························1（二）业绩评价体系不能准确评估企业价值····································2（三）业绩评价未能和企业战略相结合··········································3（四）业绩评价系统选择上存在着误区··········································3二、平衡计分卡简介·········································································4（一）平衡计分卡的基本原理······················································4（二）平衡计分卡的平衡作用······················································7（三）平衡计分卡的因果关系······················································9三、平衡计分卡在国内外的应用以及易出现的问题·································11（一）平衡计分卡在国内外的应用···············································11（二）平衡计分卡应用过程中易出现的问题···································13四、平衡计分卡在我国应用的可行性分析·············································16（一）我国企业应用平衡计分卡的困难与障碍分析··························16（二）我国企业应用平衡计分卡应具备的条件································19（三）关于关键业绩指标（KeyPerformanceIndicator,KPI）的设置·········20（四）平衡计分卡的缺陷···························································23（五）结论··············································································24五、