Research on The Design And Implementation of
Balanced Scorecard of C Company
A Dissertation Submitted for Professional Degree ofBusiness
Administration
Candidate：Zhao Hui
Supervisor：Prof. Ma Yuanju
College of Business Administration
Capital University of Economics and Business, Beijing, China
独创性声明
本人郑重声明：所呈交的论文是本人在指导教师指导下独立进行研究工作所取得的
成果，论文中有关资料和数据是实事求是的。尽我所知，除文中已经加以标注和致谢外，
本论文不包含其他人已经发表或撰写的研究成果，也不包含本人或他人为获得首都经济
贸易大学或其它教育机构的学位或学历证书而使用过的材料。与我一同工作的同志对研
究所做的任何贡献均已在论文中作出了明确的说明
若有不实之处，本人愿意承担相关法律责任
学位论文作者签名： 日期： 年月日
关于论文使用授权的说明
本人完全同意首都经济贸易大学有权使用本学位论文（包括但不限于其印刷版和电
子版），使用方式包括但不限于：保留学位论文，按规定向国家有关部门（机构）送交
学位论文，以学术交流为目的赠送和交换学位论文，允许学位论文被查阅、借阅和复印，
将学位论文的全部或部分内容编入有关数据库进行检索，采用影印、缩印或其他复制手
段保存学位论文
保密学位论文在解密后的使用授权同上
学位论文作者签名： 日期： 年月日
指导教师签名： 日期： 年月日
I
摘要
在科技信息飞速发展的时代，全球经济一体化的客观环境使企业的决策管理工作受
到前所未有的挑战，关于企业绩效管理的方法和理论层出不穷，平衡记分卡这一管理工
具正是在这样的时代背景下应运而生。平衡记分卡作为一种系统性的先进的管理工具，
自1992年由戴维·诺顿和罗伯特·卡普兰提出至今，在世界范围内得到普遍的传播和
应用，它在继承了传统绩效管理工具的优势的基础上，对企业的财务目标给予更多关注，
对目标实现程度的评价更为全面。平衡记分卡对企业的绩效管理主要是考量四个方面：
即财务方面、内部流程方面、顾客方面、学习与成长方面。在平衡记分卡的视角下，只
有这几个方面的目标逐一达成，最终才能实现企业的战略目标。本文以C公司为研究对
象，在认真研究关于连锁企业绩效管理的国内外文献的基础上，对以平衡记分卡为导向
的企业绩效管理模式进行尝试性的构建
构建以平衡记分卡为导向的绩效管理体系，首先要明确构建该体系的流程，本文认
为，以平衡记分卡为导向的绩效管理体系主要包括明确企业发展目标、搭建发展框架、
设计各层面的记分卡这几个环节。确认流程后便可对需要构建的项目进行设计，笔者通
过对C公司的绩效管理现状进行实证调查，发现C公司主要存在当前使用的绩效指标
不易被量化、指标设置不符合企业实际并与战略目标脱节、考核形式化、单一化、信息
管理系统形同虚设、绩效考核结果指向不明、缺乏必要的绩效沟通及辅导等缺点，在此
基础上，说明构建以平衡记分卡为导向的绩效管理体制的必要性：平衡记分卡有助于加
强C公司的内部管理、完善C公司的内部流程、提升C公司员工的综合素质、巩固C
公司战略执行与监控。正因为具备了这些意义和作用，平衡记分卡的引入和使用能有效
解决C公司绩效管理存在的问题
关键词: 平衡记分卡；连锁企业；绩效管理
II
Abstract
In the era of rapid development of science and technology information, the objective
environment of global economic integration makes the decision-making management of
enterprises unprecedented challenges, on the enterprise performance management methods and
theories emerge in endlessly, balanced scorecard management tool is in this era background
arises. As a systematic advanced management tool, balanced scorecard has been widely spread
and applied worldwide since it was put forward by David and Robert Kaplan in 1992. based on
inheriting the advantages of traditional performance management tools, balanced scorecard has
paid more attention to corporate financial objectives and evaluated the degree of achievement
of objectives more comprehensively. Balanced scorecard through the financial, internal
processes, customers, learning and growth of the four levels of enterprise performance
management to conduct a comprehensive evaluation, through improving the level of enterprise
performance management, to achieve the strategic objectives of the enterprise.
In order to construct a performance management system based on balanced scorecard, it
is necessary to make clear the process of constructing the system. This paper holds that the
performance management system guided by balanced scorecard mainly includes these links
such as defining development objectives of enterprises, setting up a development framework
and designing each level of scorecard. After confirming the process, we can design the projects
that need to be constructed. Through an empirical investigation on the current situation of
performance management in C Company,the author finds out the main shortcomings of C
company that currently used performance indicators are not easy to quantify; the setting of
indicators is not in line with the actual situation of the enterprise and is out of line with the
strategic objectives; the evaluation is formalized and single; impractical establishment of
information management system; unclear directing of performance appraisal results and lack
of necessary performance communication and guidance,etc., on which shows the necessity of
constructing the performance management system guided by balanced scorecard: balanced
scorecard helps to strengthen the internal management of C Company, improve its internal
process, promote staff comprehensive quality, consolidate its strategy implementation and
monitoring. Just because of these meanings and functions, the introduction and use of balanced
scorecard can effectively solve the problems of performance management in C Company.
Keywords: Balance Score Card; Chain enterprise; Performance management system。