超越质量模型与平衡计分卡的异同及其启示

对于追求业绩改进的企业来说，找到最有效的业绩考评工具是极其重要的，因为业绩考评是持续改进的基础。本文在管理控制系统的四个中心问题——目标、战略与计划、业绩目标设定、奖励机制的基础上，对当今世界上最著名的两种考评工具：欧洲卓越质量模型与平衡计分卡进行了对比，并得出启示：如何将战略业绩框架成功实施于组织中应当成为管理者关注的重点问题；同时，企业应当对两种工具兼收并蓄，各取所长。

Their Inspirations

It is of great magnitude for more and more companies pursuing performance improvement to adopt the most effective performance measurement model because continuous improvement is based on performance measurement. This paper compares and contrasts two famous and widely utilized measurement models: the EFQM Excellence Model and Kaplan and Norton's Balanced Scorecard from the perspective of management control system including four central issues related respectively to objectives, strategies and plans, target setting, and reward structures. The similarities and differences summarized from the above analyses also give us some inspirations : managers should concentrate on how to implement strategic performance frameworks successfully in specific types of organization;Meanwhile, companies should take full advantage of the merits of both models.