煤科总院重庆分院关于平衡计分卡的战略绩效管理研究.pdf

摘 要 随着中国经济的持续增长，战略绩效管理对于中国企业正变得十分重要。日益 激烈的竞争环境，已经迫使中国企业必须找到一个系统化的方法来制定、执行和调 整组织的战略，平衡计分卡的出现为企业提供了重要的战略绩效管理模式。自 1992 年平衡计分卡出现以来，在国外迅速得到广泛的应用；在中国，了解平衡计分卡的 企业并不多，能够应用的就更少了，平衡计分卡对于国内企业来说是一种新的战略 绩效管理工具。 本文认为，绩效评价系统与战略管理系统通过因果关系有机的联系起来才能构 成完整的平衡计分卡体系。作为战略管理的基石，平衡计分卡从财务、客户、内部 流程和学习与成长四个维度来评价企业的业绩，弥补了战略确定和战略实施的鸿 沟，使企业得以将战略转化为员工的实际行动。 本文首先对战略管理及平衡计分卡理论进行了介绍，然后重点阐述了基于平衡 计分卡战略管理的基本框架及平衡计分卡的设计及构建方法，最后使平衡计分卡的 理论与实践相结合，制定出适合煤科总院重庆分院自身特点的平衡计分卡体系。 本文研究的目的是为中国企业引入一套较为完善的管理工具，切实帮助企业提 高战略绩效管理水平，改善企业业绩，增强企业的核心竞争力。 关键词：战略管理，绩效管理，平衡计分卡 ABSTRACT With the continue growth of china economic, strategic efficient management is playing a more and more important role in china enterprises. China enterprise has to find out a systemized method to establish, execute, and adjust system which is forced to carry out under the environment of increasingly competition, Balanced scorecard provides an important mode for enterprise management. Since 1992, balanced scorecard has been used and it soon quickly wide spread abroad; There are seldom enterprises in china know balanced scorecard and use less, So that is a new strategic efficient management tool for civil enterprises. This paper says efficiency evaluation system has been combined with strategic management system together by the cause-effect relationship to establish a complete balanced scorecard system. As the footstone of strategic management, the card evaluate the enterprise’s performance from 4 parts, those are finance, client, inside process and study and growth, which remedy the lap of strategic idea confirm and execute. In that way, the enterprise could exchange the strategic idea to employees’ movement. This paper first represents the theory of strateg