摘要：平衡計分卡是由美國學(xué)者羅伯特·S·卡普蘭和大衛(wèi)·P·諾頓提出的一整套用于企業(yè)經(jīng)營績效衡量與評價的財務(wù)與非財務(wù)指標(biāo)體系。它不僅是一個指標(biāo)評價系統(tǒng),還是一個戰(zhàn)略管理系統(tǒng),旨在通過四套指標(biāo)對績效進行全面衡量。此種方法重點關(guān)注的是財務(wù)、內(nèi)部經(jīng)營流程、客戶、學(xué)習(xí)與成長四個維度,并利用這四個方面指標(biāo)之間相互作用來實施績效管理,從而將企業(yè)的戰(zhàn)略軌跡展現(xiàn)出來,實現(xiàn)企業(yè)的戰(zhàn)略目標(biāo)。平衡計分卡戰(zhàn)略績效管理是一項復(fù)雜的系統(tǒng)工程,環(huán)環(huán)相扣,某個環(huán)節(jié)出了問題就可能會對整個系統(tǒng)造成嚴重的影響，唯有各個環(huán)節(jié)運作良好,才能使績效管理行之有效。本文通過對績效管理和平衡計分卡相關(guān)理論和實踐的比較研究,對平衡計分卡在績效管理中的應(yīng)用進行了初步的探討,提出了關(guān)于績效的定義和績效管理的內(nèi)容,闡述了平衡計分卡應(yīng)用的條件和步驟及對中國企業(yè)實施平衡計分卡的建議。希望本文能夠?qū)ζ胶庥嫹挚ǖ睦碚撆c實踐的發(fā)展起到一定的參考作用。

關(guān)鍵詞:績效  平衡計分卡  績效管理  戰(zhàn)略

Abstract: The Balance Scorecard(BSC) is an integrated system in performance appraisal and Performance management. Robert and David P. Norton established BSC in 1992. BSC is not only a target appraisal system,but also a strategic management system. BSC emphasizes the relationship between performance management and enterprise strategy .It is not only an indicator evaluation system, but also a strategic management system.This method focuses on the financial, internal business process, customer, learning and growth four dimensions, and use the interaction between the four aspects as indicators to implement performance management, the construction of a relatively perfect performance evaluation system, the domestic beer company set up a complete strategy oriented performance appraisal model has certain reference function.

Key Words: Performance   Balance Scorecard(BSC)  Performance Management   strategy