摘要：最近的十几年中，平衡计分卡在战略管理和绩效评价中起着越来越重要的作用。但由于对平衡计分卡的理解过于单一，我国企业在运用平衡计分卡的过程中遇到了种种问题。本文认为，完全按照卡普兰·诺顿的模式实施平衡计分卡其实并非唯一选择，而需要在研究自身管理状况的基础上，对平衡计分卡的基本模式进行某种方式的变型。本文对这些变型进行了研究，主要包括：平衡计分卡与关键绩效指标相结合；平衡计分卡与卓越绩效评价模式相结合；平衡计分卡各维度内容和因果关系的灵活运用；平衡计分卡维度数量的发展；平衡计分卡与企业战略的关系。本文的贡献在于为我国企业实施平衡计分卡提供借鉴。
关键词：平衡计分卡 关键绩效指标 卓越绩效评价模式 战略制定
By balance idea branch customs station aberration
Wang Zhihong
Abstract:The Balanced Scorecard (BSC) has more and more shown its important function in recent two decades.At the same time,because of simple understanding on BSC,Chinese companies have encountered lots of problems in practicing it.According this paper,the Kaplan-Norton BSC mode is not the only way to implement.Rather,companies should make some transformations based on their management status.This paper takes research on BSC transformations,including combining BSC with KPI,combining BSC with Excellence Performance Criteria Framework,understanding 4 perspectives and their cause-and-effect relationships of BSC with flexibility,developing the 4 perspectives,examining the association between BSC and business strategy.The contribution of this paper is to provide references to companies practicing BSC.
Keywords:BSC KPI Excellence Performance Criteria Framework Strategy making
【中图分类号】F272【文献标识码】A 【文章编号】1009-9646(2009)03-0024-04
平衡计分卡（Balanced Scorecard，BSC）是1992年由哈佛商学院教授卡普兰（Robert S.Kaplan）和诺朗—诺顿研究所所长诺顿（David P.Norton）倡导和提出的。（剩余1836字）