平衡计分卡在某房地产公司业绩评价中的应用.doc

摘 要 业绩评价作为企业战略管理的重要组成部分，一直是理论界和实业界研究的热点。人们希望通过建立一套完善的业绩评价系统来对企业实施有效的战略管理，而平衡计分卡业绩评价系统正顺应了这个要求。平衡计分卡是一套将业绩评价和战略管理结合起来的业绩评价系统，是一套能使企业高层管理者快速而全面地考察企业的业绩评价系统，是一套在关注传统的财务衡量指标的同时还关注源于战略的未来业绩动因方面指标的业绩评价系统。 平衡计分卡业绩评价系统作为一套全新的战略性的业绩评价系统，在保留了传统的业绩评价所注重的财务方面的同时，还增加了客户、内部业务流程和学习与成长三个非财务方面的内容。这四个方面构成了平衡计分卡的基本框架，使得我们在进行业绩评价时，能有效的弥补单一财务业绩考核指标体系的不足，适应了信息社会发展的需要，适应了企业战略管理的需要。另外，平衡计分卡还强调一种平衡理念，它注重财务与非财务指标之间的平衡、注重企业组织内外部群体的平衡、注重结果与动因指标的平衡。而在构建与实施平衡计分卡业绩评价系统的时候，一定要以企业的战略为基本出发点，将其按照战略管理的内在要求(即因果关系链)，分财务、客户、内部业务流程和学习与成长四个基本方面来分别确定战略目标，并进一步将其分解成战略指标来对企业业绩进行科学、公正、合理的评价。在评价的过程中，一定要不断的对其进行监测与反馈，从而保证自己公司的运作轨道始终指向有利可图的方向。 关键词：平衡计分卡；业绩评价；战略管理； Abstract Performance measures as the important component of companys strategic management have been the focus of the theory and business circles. People hope to setting up one perfect performance measurement system to realize the effective strategic management. The balanced scorecard system just meets this demand. It is one system that combines performance measures with strategic management, it is one system that makes senior managers to measure the performance of the company quickly and comprehensively and that enable company to focus on the traditional financial results as well as the strategic future performance reason indicators. The balanced scorecard as a set of brand-new strategic performance measurement system supplemented traditional financial measures with criteria that measured performance from three additional perspectives一those of customers, internal business processes and learning and growth. These four perspectives form the basic frame of the balanced scorecard which remedies the weakness of current sole financial measurements. They also meet the requirements of the information society and strategic management of companies. In addition, the balanced scorecard still emphasizes a kind of balanced idea, it pays attention to the balance between the financial and non-financial indicators, it pays attention to the external and internal balance o