試談平衡計(jì)分卡中國(guó)化的困境(已修改)
2025-06-09 00:42 本頁(yè)面
【正文】 論平衡計(jì)分卡中國(guó)化的困境作者：遲駿單位：貴州民族學(xué)院社會(huì)發(fā)展學(xué)院郵編：550025摘要：平衡計(jì)分卡已經(jīng)誕生了近18個(gè)年頭，這個(gè)在全球500強(qiáng)企業(yè)中被多數(shù)企所采用的管理工具，被譽(yù)為20世紀(jì)最偉大的管理學(xué)工具，其中國(guó)化的進(jìn)程卻不如他在美國(guó)那樣成就斐然。一直到今天，仍然有很多企業(yè)對(duì)于平衡計(jì)分卡的導(dǎo)入有著過(guò)多的擔(dān)心。是什么原因?qū)е铝似胶庥?jì)分卡在中國(guó)遇到困境呢？爭(zhēng)論已有近十年，但專(zhuān)家們各有理由，似乎都沒(méi)有一個(gè)統(tǒng)一的觀點(diǎn)。本文對(duì)平衡計(jì)分卡的誕生直到他今天在中國(guó)的現(xiàn)狀進(jìn)行梳理，并試圖找出隱藏在表象背后的原因，以拋磚引玉，讓專(zhuān)家們從新的視角來(lái)看待平衡計(jì)分卡的中國(guó)化問(wèn)題。Abstract: The Balanced Scorecard has been born nearly 18 years, the world39。s top 500 enterprises have been used by the majority of enterprise management tools, known as the 20th century39。s greatest management tool, its China, the process is not as good as he was In the United States, as achieved striking success. To this day, there are still many panies have too much for the Balanced Scorecard into concerns. What is the cause of the Balanced Scorecard when they encounter the situation? Controversy for nearly a decade, but the experts all have their reasons, it seems that there is no single point of view. In this paper, the birth of the Balanced Scorecard until his current situation in China today, to sort out, and trying to find out the reasons behind the hidden representations in order to initiate a new look to the experts to look at the issue of China BSC. 平衡計(jì)分卡與目標(biāo)管理（mbo）、關(guān)鍵業(yè)績(jī)指標(biāo)考核（kpi）、利益相關(guān)者計(jì)分卡理論交鋒是否意味著它們水火不融？平衡計(jì)分卡到底適合不適合中國(guó)企業(yè)？為什么會(huì)有許多關(guān)于平衡計(jì)分卡引進(jìn)失敗的案例？為什么導(dǎo)入平衡計(jì)分卡成功的企業(yè)案例卻看起來(lái)要比失敗的案例少得多？是平衡計(jì)分卡水土不服？還是其操作性不強(qiáng)？要問(wèn)答這些問(wèn)題，不得不去思考一個(gè)問(wèn)題，那就是平衡計(jì)分卡的中國(guó)化困境——平衡計(jì)分卡在中國(guó)被困在哪里了？一 平衡計(jì)分卡的緣起平衡計(jì)分卡是由羅伯特卡普蘭（哈佛商學(xué)院的領(lǐng)導(dǎo)力開(kāi)發(fā)課程教授）和大衛(wèi)諾頓（復(fù)興全球戰(zhàn)略集團(tuán)創(chuàng)始人兼總裁）對(duì)在績(jī)效測(cè)評(píng)方面處于領(lǐng)先地位的12家公司進(jìn)行為期一年的研究后，發(fā)明的一種績(jī)效管理模式，后來(lái)在實(shí)踐中擴(kuò)展為一種戰(zhàn)略管理工具。目前，平衡計(jì)分卡是世界上最流行的一種管理工具之一，根據(jù)美國(guó)Gartner Group的調(diào)查，在《財(cái)富》雜志公布的世界前1000位公司中，有70％用了平衡計(jì)分卡系統(tǒng)。《哈佛商業(yè)評(píng)論》更是將平衡計(jì)分
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