【正文】 s of financial products to enter the industry with the top three objectives, and to achieve this goal, within three years must have 20% of their personal bank employees to get financial planners certificate, to further the goal line retail banks and their branches deposition, quantitative indicators of visible. In summary, the assessment criteria to make hard, so that BSC assessment as incentive plan, instead of pensation scheme.4. The Balanced Scorecard indicators were set to break the division in departments, and promote teamwork, departmental coordination, the entire strength of the line with the overall strategy implementation. Departments and horizontal imbalances are developed to a certain scale enterprises are facing a mon problem. In a wellknown private enterprises consumption of daily necessities to the case, The Company’s strategy is to continuously introduce new products to keep the pany in the market, petitive advantage. Marketing departments and sales departments that old products saturated market trends, there is an urgent need for new products to increase market share, Sales performance falters largely due to successful sales of new products too little. And the technology sector feeling that the department39。s executives began planning the pany39。 　　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(dòng)搖。因此，要充分認(rèn)識(shí)到企業(yè)文化對(duì)平衡計(jì)分卡實(shí)施的支持作用。 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。 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。在一個(gè)著名消費(fèi)日用品民營(yíng)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(chǎng)上的競(jìng)爭(zhēng)優(yōu)勢(shì)。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。確實(shí)，任何考核，都要通過“事后”的評(píng)價(jià)和獎(jiǎng)懲來(lái)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(duì)今后工作的“事前”引導(dǎo)作用。 　　最后，由于設(shè)計(jì)和執(zhí)行中的偏差，連公司高層主管和人力資源經(jīng)理也在質(zhì)疑衡量一個(gè)企業(yè)管理先進(jìn)程度的“標(biāo)記”究竟是什么。以公司的北美銀行分部（The North American Banking Division）為例，設(shè)定了財(cái)務(wù)、戰(zhàn)略、客戶、控制、人力資源、標(biāo)準(zhǔn)六大類指標(biāo)。在農(nóng)業(yè)銀行引入平衡計(jì)分卡管理方式的熱潮中，不僅要追求“形似”，更要追求“神似”；在對(duì)平衡計(jì)分卡的一片追捧聲中，有必要對(duì)它的運(yùn)用進(jìn)行清醒的思考。本科畢業(yè)設(shè)計(jì)（論文）外文參考文獻(xiàn)譯文及原文 學(xué) 院 經(jīng)濟(jì)管理學(xué)院 專 業(yè) 工商管理 年級(jí)班別 學(xué) 號(hào) 學(xué)生姓名 指導(dǎo)教師 年 月 日Contents外文文獻(xiàn)譯文…………………………………………………………………………1外文文獻(xiàn)原文…………………………………………………………………………7平衡計(jì)分卡在農(nóng)業(yè)銀行成功應(yīng)用的若干要件 “不能衡量，就無(wú)法管理”，這是羅伯特本文試圖通過一個(gè)平衡計(jì)分卡的失敗案例，并結(jié)合我國(guó)實(shí)際，總結(jié)平衡計(jì)分卡在我國(guó)農(nóng)業(yè)銀行成功運(yùn)用的若干基礎(chǔ)要件，以期使平衡計(jì)分卡在我國(guó)農(nóng)業(yè)銀行的運(yùn)用做到“形神兼?zhèn)洹?，真正發(fā)揮理想的業(yè)績(jī)?cè)u(píng)價(jià)和戰(zhàn)略管理的功效。其中，對(duì)于前三類指標(biāo)，每項(xiàng)指標(biāo)都設(shè)有“標(biāo)準(zhǔn)分”（也就是一個(gè)目標(biāo)值，考察是沒有實(shí)現(xiàn)既定目標(biāo)、實(shí)現(xiàn)了既定目標(biāo)、還是出色實(shí)現(xiàn)了既定目標(biāo)）；對(duì)于后三類指標(biāo)，則不設(shè)定標(biāo)準(zhǔn)分，而是給出總分上限。 　　結(jié)局可想而知，1998年末，環(huán)球金融服務(wù)公司最終放棄了平衡計(jì)分卡考核，重新回到了以營(yíng)業(yè)收入為基礎(chǔ)的傭金風(fēng)格的考核方式。因此，平衡計(jì)分卡不能僅僅停留在事后考核的層面，更重要的是要在指標(biāo)的設(shè)定和業(yè)績(jī)標(biāo)準(zhǔn)的設(shè)定過程中，明晰企業(yè)的戰(zhàn)略，傳導(dǎo)企業(yè)的戰(zhàn)略。在環(huán)球金融服務(wù)公司的案例中，其失敗的教訓(xùn)之一是，主觀指標(biāo)設(shè)計(jì)不合理，為偏袒打開了方便之門，主管往往根據(jù)主觀好惡，而不是客觀的業(yè)績(jī)來(lái)打分。營(yíng)銷部門和銷售部門認(rèn)為，老產(chǎn)品市場(chǎng)趨向飽和，迫切需要新產(chǎn)品來(lái)擴(kuò)大市場(chǎng)份額，銷售業(yè)績(jī)上不去很大程度上是由于可以成功銷售的新產(chǎn)品太少。 　　考核是一個(gè)引導(dǎo)手段，要發(fā)揮它的最大效用，必須提高它對(duì)被考核者的透明度，包括方法透明、過程透明、數(shù)據(jù)透明、結(jié)果透明。 　　實(shí)施平衡計(jì)分卡需要和內(nèi)部組織體系、制度體系、流程體系的建設(shè)相結(jié)合。 　　同時(shí)，通過平衡計(jì)分卡的實(shí)施，通過各個(gè)層次對(duì)戰(zhàn)略目標(biāo)、策略目標(biāo)、具體考核指標(biāo)、考核標(biāo)準(zhǔn)的深度溝通、分解落實(shí)，能夠?yàn)殂y行內(nèi)部提供一個(gè)不可多得的溝通平臺(tái)，因此，也要使平衡計(jì)分卡項(xiàng)目的實(shí)施成為進(jìn)一步構(gòu)建企業(yè)文化的過程，從而形成平衡計(jì)分卡考核和企業(yè)文化建設(shè)的良性互動(dòng)關(guān)系。猶豫和騎墻，將會(huì)導(dǎo)致戰(zhàn)略的偏移，打亂路徑和方向，讓整個(gè)組織無(wú)所適從，帶來(lái)最大的組織危害。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)。s ability to develop or very strong and has developed an annual 100% of the new products, But doing very hard, and the low rate of successful, but other departments were always the accusations and plained. Each pany, Marketing departments and sales departments are always on the technology sector39。 Good corporate culture can enhance the cohesion and enhanced the sense of pride and employees of the firm39。s internal management system, departments and positions of responsibilities, business process, and the evaluation of performance and supporting the management of human resources in support of specific links。s failure cases, with the Agricultural Bank of China39。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。所謂堅(jiān)定的執(zhí)行，其實(shí)有兩個(gè)層次的內(nèi)涵：一是在設(shè)定戰(zhàn)略目標(biāo)時(shí)要高瞻遠(yuǎn)矚，找準(zhǔn)方向，為后續(xù)的執(zhí)行找到一個(gè)堅(jiān)固的立足點(diǎn)，只有高瞻遠(yuǎn)矚、深思熟慮的戰(zhàn)略，才是無(wú)法輕易撼動(dòng)的戰(zhàn)略；二是一旦找準(zhǔn)了方向，就要堅(jiān)持執(zhí)行不動(dòng)搖。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(jià)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(qiáng)員工的自豪感和對(duì)企業(yè)戰(zhàn)略的認(rèn)同感，有利于考核制度的實(shí)施。同時(shí)，平衡計(jì)分卡各種衡量指標(biāo)以及對(duì)戰(zhàn)略目標(biāo)的層層分解，必須建立在組織內(nèi)部資源成本合理分配和準(zhǔn)確計(jì)量的基礎(chǔ)之上，必須對(duì)銀行的經(jīng)營(yíng)數(shù)據(jù)和考核數(shù)據(jù)進(jìn)行有效的整合和積累。因此，需要在平衡計(jì)分卡體系中設(shè)