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分类号密级UDC编号会计硕士专业学位论文论文题目：平衡计分卡在J公司的应用年级、班级：2007大连班学生姓名：杨科指导教师：王晓霞副教授答辩日期：2009年6月I摘要中国许多企业在由小向大的发展过程中，普遍会遇到成长的困惑，这些困惑的症结大部分归结到企业发展的战略问题上，J公司就是这样一家典型的遇到了发展瓶颈的民营外贸企业。本文寻求以平衡计分卡的理论从战略的角度来全面地解决J公司的发展困惑。在考虑到J公司特性的同时，也兼顾了相似类型企业的共性，希望能够对有类似困惑的企业解决此类问题有所启发和借鉴。本文运用平衡计分卡的理论从财务、客户、内部流程、学习和成长四个维度对J公司发展的现状进行综合诊断，在J公司建立平衡计分卡体系，将四个维度诊断出的不同症状归集到各个战略目标中，通过明确各个战略目标以及之间的因果关系，绘制各个维度的战略地图，找出问题所在和解决的途径。在此基础上建立起计分卡，再通过战略目标的纵向分解和部门的战略协同，使战略得到具体落实，达到解决公司的发展困惑，最终实现公司战略目标的目的。本文共包括以下五个部分：第一部分是研究背景，主要介绍了J公司基本情况、发展中遇到的困惑，并介绍了平衡计分卡的基本理论，交代了本文研究的内容和拟解决的问题。第二部分是用平衡计分卡的理论诊断J公司的现状。通过研究，首先找到平衡计分卡理论解决J公司发展的困惑的契合点，然后对J公司的四个维度运用平衡计分卡的理论进行诊断，将其发展中的困惑归结为四个维度战略目标的问题。第三部分是本文的重点，具体介绍了如何将平衡计分卡引入到J公司，并通过SFO调研、SWOT调查，确定战略目标的因果关系，绘制出J公司的战略地图。建立公司的平衡计分卡，确定各个战略目标的衡量指标和行动方案，以及指标值和行动方案的里程碑，通过战略目标的层层纵向分解和各部门的横向协同，使J公司的战略目标得到完成，问题得到解决。第四部分探讨了J公司实施平衡计分卡的效果和存在的一些问题。首先肯定了平衡计分卡能够有效地解决企业发展中遇到的类似于J公司的困惑，同时也指出平衡计分卡在实践中尚存在一些局限性需要在实务中加以注意，并根据J公司的实际情况，指出了平衡计分卡成功实施所必需的条件。II第五部分是本文的结论部分，对本文阐述的问题进行了总结。本文采用实证的方法，通过调查问卷，SFO调研，SWOT分析等，在充分研究J公司整体运营状况的基础上，将调查分析与理论探讨进行了有机地结合，重点从平衡计分卡战略管理的角度来对J公司经营的各个方面进行了充分地诊断和剖析。本文的创新点主要在于运用了平衡计分卡的理论对企业的经营现状进行全面的诊断，并为企业提供了一整套建立平衡计分卡体系的方法，强调了从战略而不是某一单一角度来解决公司的困境，为有意实施平衡计分卡战略管理体系的企业提供了成功引入和执行的建议。关键词：平衡计分卡公司战略战略地图诊断IABSTRACTAlotofenterprisesinChinamayhavethedevelopingpuzzleswhichcouldbeattributedtostrategyproblem,especiallywhentheygrowupfast.JCompany,aprivate-sectorforeigntradeenterprise,issucharepresentativecompanywhichisjustfacingsuchdifficulties.ThisthesistriestofindthewaytoresolvethedevelopingpuzzlesonthebasisofBalancedScorecard(BSC)fromtheangleofstrategy.WhileconsideringJCompany’scharacters,commoncharactersofsimilartypeofenterpriseshavealsobeengivenconsideration.Therefore,thisthesisaimstoenlightenenterpriseshavingsimilarpuzzlestosolvesuchkindofproblems.ByapplyingthetheoryofBSC,thisthesisdiagnosesthecurrentsituationofJCompanyfromfinancialperspective,customerperspective,internalprocessesperspectiveandlearningandgrowthperspectivesynthetically.ByconstructingtheBSCsysteminJCompany,differentsymptomsofthefourperspectiveswillarriveateachstrategicobjective.Bymakingeachstrategicobjectiveandcause-and-effectrelationshipclearly,thestrategymapscouldbedrawn,soastofindoutwherethecruxisandwhattheapproachestosolveitare.ThenbyestablishingJCompany’sBalancedScoreCard,analyzingthestrategicobjectivesandcoordinatingthebranch'sstrategy,JCompany’sstrategycanbecarriedoutandimplemented,thedevelopingpuzzlescanberesolvedeventually.Thisthesisisdividedintofiveparts:Firstly,theresearchbackground,introducesJCompany’sbasicsituation,thepuzzlesithasmetindeveloping,thebasictheoryofBSCandthecontentsofthisthesisandtheproblemstobesolved.Secondly,diagnosingJCompany’scurrentsituationbasedonBSC.AtfirsttofindouthowtheBSCcaneliminateJCompany’sdevelopingpuzzles,thenfromfourperspectivesoftheBSC,tocarryoutadiagnosetoJCompany’spuzzleswhichcouldbesummedupasproblemsofstrategy.Thirdly,themainbodyofthisthesis,introductionofhowtheBSCarrivesatJIICompanyandhowtodrawthestrategymapsbySFOsurvey,SWOTinvestigationanddeterminationofthecause-and-effectrelationshipamongstrategicobjectives.BalancedScorecardwillbebuilttoascertainthemeasurementandplansofactionofeachstrategicobjective,themilestonesofeachindicatorvalueandeachplanofaction.Thestrategicobjectiveswouldbeanalyzed,thebranches'strategywouldbecoordinated,thecompany’sstrategycouldbealigned,objectivescouldbecompleted,andthedevelopingpuzzlescouldbesolvedeventually.Fourthly,ithaselaboratedtheenlightenmentofBSCtoJCompany.Aboveall,similardevelopingpuzzlesofsuchkindofenterprisescanbesolvedbyusingBSCeffectively.Meanwhile,thethesispointsoutthattherearesomelimitationsofBSCthatshouldbepaidfullattentiontoinpractice.Moreover,accordingtotheoperatingrealityofJCompany,thisthesispointsoutthenecessaryconditionstoimplementBSCsuccessfullyLastly,theconclusion,summarizesthemainviewpointsofthisthesis.Thisthesisappliesempiricalstudiesbydoingpracticeinvestigation,questionnaire,SFOsurveying,SWOTanalysisandsoon.BasedonthethoroughlyresearchonJCompany’soperation,investigationanalysisandtheorydiscussionarecombinedorganically.ThemaininnovationpointsofthisthesisistodiagnosethecurrentoperationsituationbyapplyingBSCtheory,toprovideanentiresetofmethodstoestablishBSCsystem,toemphasizetheimportanceofoverallstrategyangleinsteadofthesingleangletoresolvethedilemmasofenterprises,andtoprovidesuggestionstoenterpriseswhowanttoapplyandimplementBSCsuccessfully.KeyWords:BalancedScorecard;enterprisestrategy;strategymaps;diagnoseI目录第一部分研究背景············································································1一、J公司的背景资料···························································································1二、J公司的发展困惑···························································································2三、平衡计分卡的基本理论··················································································3（一）平衡计分卡的发展历程··············································································3（二）平衡计分卡的优势······················································································4（三）平衡计