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战略绩效考核工具——平衡计分卡(BSC)
引用本文:谢艳红,徐玖平. 战略绩效考核工具——平衡计分卡(BSC)[J]. 商业研究, 2005, 0(9): 141-143
作者姓名:谢艳红  徐玖平
作者单位:1. 四川大学,管理学研究所,四川,成都,610065
2. 四川大学,工商管理学院,四川,成都,610065
摘    要:平衡计分卡是个战略执行框架,可以解决绩效考核体系与战略脱节的矛盾。成功实施平衡计分卡需要强有力的领导和高层管理人员团队的承诺,员工密切关注这些高层经理是否完全相信并身体力行他们要求员工参与的行动。将平衡计分卡和能力发展与浮动薪酬相结合,可发展和完善平衡计分卡方法,以其设计企业的绩效考核体系,能够有效地保证企业目标的战略性实施。

关 键 词:平衡计分卡  战略  绩效考核
文章编号:1001-148X(2005)09-0141-03
修稿时间:2004-01-06

A Tool for Strategic Performance Evaluation:Balanced Scorecard
XIE Yan-hong,XU Jiu-ping. A Tool for Strategic Performance Evaluation:Balanced Scorecard[J]. Commercial Research, 2005, 0(9): 141-143
Authors:XIE Yan-hong  XU Jiu-ping
Abstract:As a framework of strategic implementation,Balanced Scorecard (BSC) can solve the contradiction of separation between performance evaluation system and strategies.To carry out BSC successfully needs powerful leaders and the commitments of high-level managers.Employees put much attention to whether managers fully trust and do what employees are required to.This paper combines Balanced Scorecard and capacities development with the floating salary-and-rewards,develops Balanced Scorecard and makes it perfect.The method of Balanced Scorecard to design the performance evaluation system of an enterprise will be able to realize the strategic implementation of enterprise aims.
Keywords:balanced scorecard  strategy  performance evaluation
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