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the other hand, Balanced Scorecard can help the process of the implementation of the project to clarify the various levels, the organizations, all the functions of specific posts, thus achieving two birds with one stone effect.Through business process analysis, sorting out their duties, not only to the internal dimensions of the evaluation process. Further, it can also be carried out based on the operations of the operating cost analysis and value analysis, and then the light of the oute, BSC with the theoretical framework to establish different levels of critical success factors, criteria, clarifying the business processdriven relationship. In addition, as part of the performance management system supporting staff codes of conduct, pay and incentive system Duty removal systems and training system and other internal systems of the normal implementation of the Balanced Scorecard also plays a very critical role, need to be straightened out.7. To fully understand the corporate culture support role to form BSC projects and the building of enterprise culture benign interaction. Implementation of the Balanced Scorecard is a need for management of all departments and branches, teams and individuals to fully participate in the project, Only banks at all levels of the overall strategy, local strategies and shortterm strategies fully recognized, can guarantee the smooth implementation of the Balanced Scorecard. Corporate culture can give the groups a mon entrepreneurial spirit, so as to enable the staff to form a more consistent value orientation。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 to ensure the solemnity and authority. In the global financial services pany’s cases, the failure of one of the lessons is that the unreasonable design of the subjective indicators, to open the door to favoritism, the petent often based on subjective preferences, rather than objective performance to scoring. In fact, even internal processes, learning and growth in the seemingly soft and seemingly qualitative indicators can and should be quantitative expression. For instance, the internal dimensions of the assessment process can be set to shorten the processing time of the goal, the error rate setting process, setting process and beyond customer satisfaction goals, setting process cost expendable target. Again, learning and growth targets, if the retail banking business to the strategic restructuring, set three years, per capita sale