【正文】 作用，形成平衡計分卡項目和企業(yè)文化建設的良性互動關系。 　　實施平衡計分卡是一項需要管理層、各部門、各分支行、團隊和個人充分參與的工程，只有各個層次對銀行的整體戰(zhàn)略、局部策略和階段性策略充分認同，才能保證平衡計分卡的順利實施。企業(yè)文化能夠賦予群體共同的企業(yè)精神，使員工形成較為一致的價值取向，優(yōu)良的企業(yè)文化能夠提高企業(yè)的凝聚力，增強員工的自豪感和對企業(yè)戰(zhàn)略的認同感，有利于考核制度的實施。因此，要充分認識到企業(yè)文化對平衡計分卡實施的支持作用。 　　同時，通過平衡計分卡的實施，通過各個層次對戰(zhàn)略目標、策略目標、具體考核指標、考核標準的深度溝通、分解落實，能夠為銀行內部提供一個不可多得的溝通平臺，因此，也要使平衡計分卡項目的實施成為進一步構建企業(yè)文化的過程，從而形成平衡計分卡考核和企業(yè)文化建設的良性互動關系。 平衡計分卡項目要取得成功，貴在堅定地執(zhí)行。 　　在農業(yè)銀行實施平衡計分卡項目是一件復雜的工程，尤其在實施的初期，面臨著確定戰(zhàn)略愿景、梳理各層面的崗位職責和工作目標、分解各層面的關鍵考核指標、采集業(yè)績數(shù)據(jù)、建設信息系統(tǒng)等復雜的、甚至困難的工作，對管理層來說，必須認準方向，迎難而上，保持戰(zhàn)略決心，堅定地執(zhí)行下去。在環(huán)球金融服務公司的案例中，評價標準不堅定，部門經理抱怨考核指標的評價標準每個季度都會變來變去，導致大家喪失了對平衡計分卡的信心，成為項目失敗的重要因素。我們的農業(yè)銀行必須充分吸取環(huán)球金融服務公司的教訓。 　　猶豫和騎墻乃兵家大忌。所謂堅定的執(zhí)行，其實有兩個層次的內涵：一是在設定戰(zhàn)略目標時要高瞻遠矚，找準方向，為后續(xù)的執(zhí)行找到一個堅固的立足點，只有高瞻遠矚、深思熟慮的戰(zhàn)略，才是無法輕易撼動的戰(zhàn)略；二是一旦找準了方向，就要堅持執(zhí)行不動搖。 　　很多時候，殊途可以同歸，不同的路徑、方法，其實都可以到達同樣成功的彼岸，關鍵在于堅持執(zhí)行不動搖。猶豫和騎墻，將會導致戰(zhàn)略的偏移，打亂路徑和方向，讓整個組織無所適從，帶來最大的組織危害。 　　　Agricultural Bank BSC in the successful application of a number of elements Can not be measured, can not be managed, This is Professor Robert Kaplan ? The Balanced Scorecard: A revolutionary assessment and management systems, the opening chapter of a book first sentence.”What you want, you have to measure what, This is one of the many management master39。s earnest truth. Along with the Agricultural Bank of scale and increasingly plex business, the market petition is being increasingly fierce, and organizational changes in the reform, how will the bank39。s overall strategy to effectively reach all business lines, conduction of the branches, and each branch staff bee an extremely important and very difficult task. Faced with this challenge, in recent years, the Agricultural Bank have introduced the Balanced Scorecard management tool.Balanced Scorecard theory is not plicated, it from the financial, customers, internal processes, learning and growth in four dimensions for performance evaluation Breakthrough performance evaluation of the traditional heavy financial light nonfinancial aspects, the shortterm performance of light weight longterm performance, Light reevaluation of the results of the evaluation process defects, and through performance evaluation tools to build a corporate strategy deposition, conduction, management mechanisms, so as to achieve strategic and tactical, financial and nonfinancial, process and results of the internal and external, short and longterm balance, which is a strong performance evaluation and strategic management tool.However, the BSC does not constitute a panacea and that its successful application is no easy task either. Balanced Scorecard in Western countries in the creation and use of nearly 20 years, both success stories and failures of the case. Agricultural Bank in the introduction of the Balanced Scorecard management methods in vogue, not only to pursue huge, but also to pursue realistic。 Balanced Scorecard in the sound of a hot, it is necessary to use it for sober reflection. This paper attempts to pass a balanced scorecard case of failure, bined with the actual situation in China, Aggregate Balance Scorecard in the Agricultural Bank of China39。s successful use of a number of basic elements, with a view to enabling the Balanced Scorecard in the Agricultural Bank of China do use vivid really play good performance evaluation and strategic management effectiveness.1. Global financial services panies BSC application of the failure casesGlobal financial services panies in North America are an outstanding example of the financial sector. In the 20th century, before the 1990s, the pany39。s performance evaluation is a financialoriented. Has been working for the financial profit maximization goals. Early 1990s, the experience of the financial performance of the fall, Global financial services pany39。s executives began planning the pany39。s development strategy. 1993. Companies Manager assessment and encouragement from a single target profit adjusted for multiple indicators of performance incentive plan (Performance Incentive Plan, PIP), the introduction of more concern to customer satisfaction and corporate growth potential, such as the nonfinancial indicators, through the established formula allocation target weight and calculating bonus. 1995 second quarter, the pany further implementation of a balanced scorecard based incentive system.New incentive system includes six categories of financial and nonfinancial indicators. The number of nonfinancial indicators reflects a highlevel manager in charge of the subjective performance evaluations, as a new incentive system is different from the original incentive system notable features. North American panies in the banking division as an example, the set of financial, strategic, customers, control, human resources, the standard of six major categories of indicators. Among them, former three indicators are provided for each of the substandard (also is a target value. expedition is not achieved its stated objectives and achieve the established objectives, or outstanding achievement of the established goals)。 for after three indicators are not standardsetting, but scores given ceiling. Each manager of the regional total for the six categories based on the indicators of the overall score is given.Although the global financial services pany announced on Balanced Scorecard constructed examination system,