平衡记分卡在我国应用的可行性内 容 提 要随着信息时代的出现，企业面临的内外部环境发生了巨大的变化，企业要想在竞争中生存和兴旺发展，就必须利用其战略和能力所派生的业绩评价系统。因而，以财务衡量为主的、面向企业内部的、注重战术性反馈的传统业绩衡量系统已经不再适用，对原有的业绩评价体系进行改革就成为一种必然。90年代，在长期不断演变的基础上，西方企业业绩评价系统发生了巨大的变化，突破了单纯运用财务指标评价业绩的传统作法，并且将企业业绩评价与公司战略理论结合，形成了平衡计分卡。平衡计分卡是由哈佛商学院教授罗伯特S卡普兰和复兴全球战略集团总裁大卫P诺顿于1992年提出的。它是以企业的远景和战略为目标，衡量企业未来的驱动因素。这些目标和衡量方法从四个方面来考察企业的业绩：财务方面、客户方面、内部经营过程方面以及学习和成长方面。在我国，企业业绩评价方法相对较为传统，企业普遍以财务指标作为业绩评价的主要手段，而忽视将企业的经营战略以及企业利润驱动因素与业绩评价相结合，不能适应企业面临的日益激烈的竞争局面，因此，我国企业业绩评价方法亟需改进。平衡计分卡作为一种以信息为基础、将企业战略目标与企业业绩驱动因素相结合的战略管理系统，对我国企业的业绩评价系统的改进有着特殊的现实意义，引入平衡计分卡成为一种趋势。然而，尽管平衡计分卡具有诸多其他业绩评价系统无法比拟的优势，也在国外取得了巨大的成功，不过由于我国和西方的情况差异较大：一是西方国家长期以来严格、规范、科学的企业管理实践；二是管理理论的不断创新和发展。所以，平衡计分卡是否能在我国企业成功实施，就成了一个值得关注的话题。正是基于此，本文旨在研究平衡计分卡在我国现阶段的可行性。文章共分为五个部分：第一部分对我国企业经营业绩评价现状进行了分析，指出其中存在的主要问题；第二部分简要介绍了平衡计分卡，包括平衡计分卡的基本原理、平衡作用和因果关系；第三部分阐述了平衡计分卡在国内外的应用以及易出现的问题；第四部分为文章的核心，分析了平衡计分卡在我国应用的可行性。通过分析我国企业应用平衡计分卡的困难和障碍以及我国企业应用平衡计分卡应具备的条件从而得出相关结论；第五部分针对我国企业应用平衡计分卡提出了自己的几点建议。关键词：平衡计分卡 业绩评价 关键业绩指标 战略 可行性 ABSTRACTIn todays information era, the internal and external surroundings of the company have undergone great changes. If a company wants to survive and prosper, it must use the performance evaluation system derived from its strategies and capabilities. Therefore, the traditional performance evaluation system is not applicable any more because its mainly financial evaluation, targets the internal aspect of the company and emphasizes on the strategic feedback. As a result, to reform the traditional system has become a necessity. In 1990s, based on the long-time and continuous evolvements, great changes have taken place in the traditional evaluation system in the Western companies. They started not to use financial indices alone. Besides, the performance evaluation and the strategic theories of the company are integrated and “Balanced Scorecard （BSC）” came into being. BSC was invented in 1992 by Prof. Robert S Kaplan of Harvard Business School and Mr. David Norton, CEO of Renaissance Solutions. BSC targets on the vision and the strategies of the company and it measures the future driving factors of the company. The targets and the measuring methods evaluate the companys performance from four perspectives: financial, customer, internal business process and learning & growth. In China, the evaluation methods of the companys performance are comparatively traditional and usually companies use financial indices as the major methods, neglecting the integration of business strategies and the driving factors for profit into the performance evaluation. Therefore, the companies are not capable of facing the increasingly fierce competition. BSC is an information-based strategic management system which integrates the strategic goals and the performance driving factors.In theory, BSC is especially significant in terms of improving the performance evaluation system of Chinese companies and the introduction of BSC has become a tendency. However, although BSC has incomparable advantages over other performance evaluation systems and has been very successful in other countries, whether BSC can be successfully implemented in China remains an issue of attention because China and the western world are very much different. The differences are: first, Western countries have years of strict, standardized and scientific business management practice; second, management theories continue to innovate and develop. It is also because of this that the thesis is aimed at studying the feasibility of BSC in the current situation in China. There are five parts in this thesis: first, analyzing the current evaluation status of business performance of Chinese companies and pointing out the major existing problems; second, a brief introduction of BSC, including the fundamentals, the balancing role and the consequence of BSC; thirdly, the application of BSC in China and abroad and the problems easily emerged; fourthly, the analysis of feasibility of BSC in China, which is also the core part of the thesis. In this part, the conclusion is drawn based on the difficulties and obstacles Chinese companies might encounter and the necessary qualifications the companies should have in order to apply BSC in Chinese companies; fifthly, proposals for how to apply BSC in Chinese companies. Key Words: Balanced Scorecard, Performance Evaluation, Key Performance Indicator, Strategy, Feasibility目 录一、我国企业经营业绩评价现状简析1（一）业绩评价以财务为主，忽视非财务指标的作用1（二）业绩评价体系不能准确评估企业价值2（三）业绩评价未能和企业战略相结合3（四）业绩评价系统选择上存在着误区3二、平衡计分卡简介4（一）平衡计分卡的基本原理4（二）平衡计分卡的平衡作用7（三）平衡计分卡的因果关系9三、平衡计分卡在国内外的应用以及易出现的问题11（一）平衡计分卡在国内外的应用11（二）平衡计分卡应用过程中易出现的问题13四、平衡计分卡在我国应用的可行性分析16（一）我国企业应用平衡计分卡的困难与障碍分析16（二）我国企业应用平衡计分卡应具备的条件19（三）关于关键业绩指标（Key Performance Indicator, KPI）的设置20（四）平衡计分卡的缺陷23（五）结论24五、我国企业应用平衡计分卡的几点建议26（一）切勿照抄照搬其他企业的模式26（二）树立业绩评价指标体系应随企业环境变化而变化的观念26（三）要重视企业信息系统的构建27（四）正确对待实施成本和获得收益之间的关系27（五）实施应与激励制度相结合28参考文献29后 记31随着信息时代的出现，企业面临的内外部环