以平衡计分卡为基础的战略绩效评价系统研究——BSC改进模型研究

“评价什么就得到什么”一直是管理界永恒的信条,但究竟应该评价什么?又该如何评价?也一直是众多志士仁人毕其一生所追求的。时下市场经济飞速发展也正呼唤能有一套科学的战略绩效评价体系诞生。为此研究传统绩效评价体系归纳出传统绩效评价的三个顽疾,逐步分析指出平衡计分卡是如何驱动战略绩效评价,克服传统障碍的,并指导企业有效地评价企业战略。同时也就平衡计分卡中的两点不足在模型上予以修正,通过研究,第一次将TQC理论应用于绩效评价。

A Study on Strategy Performance Measure System Based on Balanced Scorecard

It is a trustful adage that you will get whatever you measure.However,which indicators should be choosen and how to measure them are still the handicaps for the academic circles.With the development of China's market economy,there is necessity to seek a set of scientific Performance Measure System.The paper points out three general problems in the traditional PMS,and gives the corresponding resolutions based Balanced Scorecard.The findings indicate some defects in BSC.The paper introduces the TQC theory in Performance Measure field for the first time.