2019年绩效管理的传统方法与新模式之比较分析.docxVIP

　　国际上一流公司的管理实践表明，绩效管理越来越多的被用作“战略实施的工具”。 　　绩效管理的作用在于将企业战略目标转化为可衡量的绩效指标，然后将绩效指标从企业、部门到员工个体层层分解，以支撑和实现企业战略。 　　本文介绍的新的绩效管理模式——平衡计分卡正是从财务、客户、内部管理和学习发展四个角度来审视企业业绩，反映了财务和非财务衡量方法之间、长期目标与短期目标之间以及外部和内部、结果和过程、管理业绩和经营业绩等多个方面的平衡。 　　关键词:绩效管理传统方法平衡计分卡Atract:Thispapercomparesthetraditionaltoolsofperformancemanagementwiththenewones,analyzestheirdifferencesandcomestoaconclusionthatthetraditionaltoolsgivetoomuchemphasisonacorporateentity’sfinancialindexes,whichcanonlymeasurepast-occurredevents(delayedresultfactors),butcaotevaluateitsforward-lookinginvestments(leadingdrivingfactors).Asaresult,withthearrivalofthenewknowledgeeconomy,thelimitatioofthetraditionalvehiclesofmeritmanagementbecomeincreasinglyprominent.Thefrontlineexperiencesofmanymultinationalcompaniesprovidetestimonytothefactthatperformancemanagementisincreasinglybeingaliedas‘atoolforstrategyimplementation’.Itsmeritslieinthatitcansuortandrealizeacompany’sstrategyportfoliobytraformingitsstrategictargetsintosolidperformanceindexesthatcanbemeasuredandaeed,andbreakingthoseindexesdownintodifferentlayersupfromacompanyasawholetodifferentdepartmentsandindividualsforalication.Anewperformancemanagementmodelintroducedinthisarticle,i.e.balancedscorecardisaperfectexampleincase.Itexaminesacompany’soperationfromtheperectivesoffinance,clients,internalmanagementaswellaslearninganddevelopment,reflectingastateofequilibriumbetweensuchmultiplefactsasfinancialandnon-financialmeasures,long-termandshort-termtargets,internalandexternalstructure,resultandproce,managementachievementsandoperationachievements.Keyword：PerformanceManagement,TraditionalVehicles,BalancedScorecard