摘 要

随着全球经济一体化加快以及企业竞争日渐加剧,企业在技能、管理系统等无

形资产方面应用能力的强弱,成为决定成功的关键因素之一。很多企业在实践中发

现,不少以往应用很好的管理系统功能逐渐弱化,例如过去以财务指标为主的绩效

管理系统,滞后的评价指标已经不能使企业对无形资产进行有效获取和高效应用。

国外新的绩效管理模式被引入,特别是对战略绩效管理来说,取得成功的关键因素

备受企业关注。而平衡计分卡(以下简称 BSC)正是作为一种先进的战略绩效管理模

式,其在理论研究和管理实践中,都彰显出不可比拟的优越性。因此,在 BSC 模

式上,对绩效管理进行研究论证,有重大的理论意义和现实意义。

本文首先对国内外学术界对绩效管理、绩效考核及基于 BSC 的绩效管理进行

了理论回顾,在对 BSC 基本理论和应用现状的基础上,详细阐述了 BSC 的财务、

顾客、内部业务流程及学习和成长四个维度及其之间的相互关系以及 BSC 应用的

四大优势,并介绍了构建 BSC 绩效管理系统中,如何选择指标、确定目标值及权

重等诸多关键环节,旨在对理论深入研究的基础上,将理论与国内企业实际相结合,

建立一套适合国内企业的 BSC 绩效管理系统。

本文选择了国有大型机床制造企业颇具代表性的 Y 公司进行实证研究,设计了

有针对性的调查问卷,通过发放 320 份电子邮件和纸介质问卷等形式对公司管理岗

位、生产岗位和人力资源专管岗位等进行了问卷调查,通过对有效问卷的分析收集

数据,剖析了 Y 公司在绩效管理与考核中存在主要问题和成因,分析了其引入 BSC

的优势条件,并详细阐述了企业在基于 BSC 基础上的绩效管理和考评系统框架构

思,从实施前的准备、绩效计划制定、与企业预算、薪酬、企业文化三大体系的链

接、测量方法选取、目标值确定及指标权重设定等技术操作层面进行了详细阐述和

分析,提出了 Y 公司 BSC 绩效管理与考评系统的步骤和方法等,为 Y 公司乃至其

他国有企业引入 BSC 理念和工具,建立和优化绩效管理与考核体系,提升企业的

竞争力具有一定的理论研究意义和现实应用意义。

关键词: 绩效管理;平衡计分卡 ;平衡计分卡绩效管理系统

III

Abstract

With the global economic integration accelerated business increasingly competitive ,

companies in skills, management systems and other intangible ability to access and use

the strength to become one of the keys to the success . In practice, many companies

found that many previously applied good management system function gradually

weakened, for example in the past financial indicators based performance management

system , the evaluation index has been lagging for intangible assets can enable

enterprises to effectively access and efficient use . Foreign new performance

management model was introduced, especially for strategic performance management,

the key factor in the success of the enterprise much attention . The Balanced Scorecard

( hereinafter referred to as BSC) is used as an advanced strategic performance

management model, its theory and management practice, are highlights of the

incomparable superiority . Therefore, in the BSC model, performance management

research and feasibility studies , have important theoretical and practical significance .

Firstly, the domestic and foreign academic performance management , performance

appraisal and performance management based on BSC conducted a theoretical review ,

the basic theory and application of BSC , based on the BSC elaborated financial ,

customer, internal business processes and learning and four dimensions and its

relationship to grow between four advantages and BSC applications , and describes the

in-depth study of the theoretical construct BSC performance management system, how to

select indicators to determine the target value and weight , and many other key aims

based on the theory and reality of domestic enterprises , domestic enterprises to establish

a suitable BSC performance management system .

This paper chose the large state-owned machine tool manufacturers is fairly

representative of Company Y empirical research, design a targeted questionnaire ,

through the issuance of 320 copies of questionnaires and other forms of e-mail and paper

at the company's management positions, production jobs and human resources