【正文】 ”究竟是什么。在長期習(xí)慣“工具理性”的美國企業(yè)，平衡計(jì)分卡的實(shí)施尚有很多的問題和困難，在長期習(xí)慣“人治”的中國企業(yè)中要成功運(yùn)用平衡計(jì)分卡，面臨更多的基礎(chǔ)問題。確實(shí)，任何考核，都要通過“事后”的評價(jià)和獎懲來傳導(dǎo)企業(yè)戰(zhàn)略目標(biāo)和階段性策略目標(biāo)，從而起到對今后工作的“事前”引導(dǎo)作用。 　　平衡計(jì)分卡，其精髓在于實(shí)現(xiàn)財(cái)務(wù)和非財(cái)務(wù)、過程和結(jié)果、長期和短期、內(nèi)部和外部的平衡，其指標(biāo)設(shè)計(jì)必須體現(xiàn)平衡的要求，追求業(yè)務(wù)的長效可持續(xù)發(fā)展。在指標(biāo)設(shè)計(jì)中，需要特別注意的是，要設(shè)法使定性指標(biāo)能夠有定量的表征，以保證考核的嚴(yán)肅性、權(quán)威性。又如，對于學(xué)習(xí)與成長指標(biāo)，假如銀行要向零售業(yè)務(wù)戰(zhàn)略轉(zhuǎn)型，設(shè)定了三年內(nèi)人均理財(cái)產(chǎn)品銷售量要進(jìn)入同業(yè)前三名的目標(biāo)，而要達(dá)到這個(gè)目標(biāo)，三年內(nèi)必須要有20%的個(gè)人銀行員工拿到理財(cái)規(guī)劃師證書，再將這個(gè)目標(biāo)向零售銀行條線及分支行分解，量化指標(biāo)就清晰可見了。在一個(gè)著名消費(fèi)日用品民營企業(yè)的案例中，公司的戰(zhàn)略是不斷推出新產(chǎn)品以保持公司在市場上的競爭優(yōu)勢。 　　造成技術(shù)部門和營銷部門橫向脫節(jié)的原因在于，彼此都沒有從公司戰(zhàn)略目標(biāo)的高度出發(fā)來確定自己的工作重點(diǎn)和跨部門的協(xié)調(diào)，而更為具體的原因之一，則是部門考核指標(biāo)的不協(xié)同：對技術(shù)部的考核只有新產(chǎn)品技術(shù)開發(fā)數(shù)量指標(biāo)，對營銷部門的考核只有銷量和金額指標(biāo)。 要堅(jiān)持考核的透明度：方法透明、過程透明、數(shù)據(jù)透明、結(jié)果透明，并為這種透明度提供信息系統(tǒng)的支持。 　　而這，又對信息系統(tǒng)提出了要求。 要將平衡計(jì)分卡考核體系建設(shè)和內(nèi)部流程、崗位職責(zé)的梳理緊密結(jié)合。此外，作為績效管理的配套制度，員工行為規(guī)范、薪酬和獎勵(lì)制度、職務(wù)任免制度以及培訓(xùn)制度等內(nèi)部制度對平衡計(jì)分卡的正常實(shí)施也起著相當(dāng)關(guān)鍵的作用，需要一并理順。因此，要充分認(rèn)識到企業(yè)文化對平衡計(jì)分卡實(shí)施的支持作用。在環(huán)球金融服務(wù)公司的案例中，評價(jià)標(biāo)準(zhǔn)不堅(jiān)定，部門經(jīng)理抱怨考核指標(biāo)的評價(jià)標(biāo)準(zhǔn)每個(gè)季度都會變來變?nèi)?，?dǎo)致大家喪失了對平衡計(jì)分卡的信心，成為項(xiàng)目失敗的重要因素。 　　很多時(shí)候，殊途可以同歸，不同的路徑、方法，其實(shí)都可以到達(dá)同樣成功的彼岸，關(guān)鍵在于堅(jiān)持執(zhí)行不動搖。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。s executives began planning the pany39。s case is just one of many cases of failure, according to Kaplan39。s reality, and the first of a number of agricultural banks in the implementation of the question, I think, the successful use of the Balanced Scorecard. Must focus on the following elements:1. BSC should attach great importance to the strategic implementation of the strategy and conduction function, the next trip all actively involved in assessing targets and assessment standards setting.BSC founder Professor Robert Kaplan ? repeatedly stressed that the balanced scorecard is a strategic tool. Indeed, any assessment must be adopted after the evaluation and incentives to enterprises conduction strategic goals and shortterm strategic goals, to serve as the future work of a prior guiding role. Therefore, the BSC should not be only in the subsequent assessment level, more important is to set targets and performance standards setting process, the clarity of strategic enterprises, Conduction enterprise strategies. Agricultural Bank of China, as larger enterprises, the plex organizational structure, business plex particularly cherished set of indicators, the senior should attach great importance to and actively participate in the Balanced Scorecard, make full use of the Balanced Scorecard project process in business (the cause of) and the operating block (regional branches) of full internal munication, formation of a strategic consensus and consensus phase strategy.2. Indicators, and the weight of the evaluation criteria set to be scientific and rational thinking reflects the balance reflects strategic intentions and strategy.Balanced Scorecard, its essence is to achieve financial and nonfinancial, process and results, longterm and shortterm, internal and external balance, the indicators reflect a balance must design requirements, the pursuit of a longterm sustainable business development. Currently, the Agricultural Bank of China have started to retail business strategic restructuring of the retail banks, in the initial phase of transition. financial benefits would not necessarily be immediately apparent, this time, the designers must Balanced Scorecard from a strategic perspective, emphasizing customers, internal processes, learning and growth dimensions of the indicators, passed the assessment indicators to guide the expansion of the retail banking customer base, improve internal processes, do products, brands, services, channels and so on the basis of work and strengthen personnel training, to bring the future to enhance the effectiveness of strategic input, so as to lay a successful restructuring solid foundation.3. Subjective evaluation should not bee pensatory evaluation, seemed to be qualitative indicators, we try to find the quantitative characterization. Indicators are qualitative and quantitative market. In indicator design, the need to pay particular attention to is trying to ensure that the qualitative and quantitative indicators to the characterization, assessment t