【正文】 tegrated.Balanced Scorecard implementation needs and internal organization systems, systems, the construction of a system process integration. On one hand, the implementation of the Balanced Scorecard, is inseparable from the bank39。s successful application of certain elements of the balanced scorecard As already mentioned, the principle of balanced scorecard is not plicated, but successful use of it is not an easy task. Long accustomed to the tool rational American enterprises, the implementation of the Balanced Scorecard are still many problems and difficulties, long accustomed to the rule of man Chinese enterprises to successfully use the Balanced Scorecard, facing more basic problems. With the United States the global financial services pany39。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。 　　猶豫和騎墻乃兵家大忌。 　　實施平衡計分卡是一項需要管理層、各部門、各分支行、團(tuán)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(rèn)同，才能保證平衡計分卡的順利實施。一個細(xì)化分解到整個企業(yè)的平衡記分卡體系將涉及方方面面的數(shù)據(jù)，數(shù)據(jù)量龐大，必須依賴于強(qiáng)大的信息系統(tǒng)支撐，對于擁有海量數(shù)據(jù)的銀行來說，信息系統(tǒng)平臺就更為重要，產(chǎn)品、客戶、機(jī)構(gòu)（包括分行、支行、客戶經(jīng)理等）等不同維度所創(chuàng)造的價值都必須作出客觀合理的衡量。 　　銀行的業(yè)務(wù)運(yùn)作也類似，業(yè)務(wù)部門和技術(shù)部門、業(yè)務(wù)部門和風(fēng)險管理部門、業(yè)務(wù)部門和運(yùn)營支持部門之間，工作職能不同，工作著眼點(diǎn)、工作目標(biāo)不同，會導(dǎo)致內(nèi)部協(xié)同上的問題。 要在平衡計分卡指標(biāo)設(shè)定中打破部門分割的局面，倡導(dǎo)團(tuán)隊合作、部門協(xié)同，把全行的力量凝聚到總體戰(zhàn)略執(zhí)行上來。 主觀評價不能成為“補(bǔ)償性評價”，對于看似“定性”的指標(biāo)，也要盡量找到“定量”的表征。 　　平衡計分卡的創(chuàng)始人羅伯特 　　第三，計分卡是“不平衡”的，迫于提升股價的壓力，利潤仍然是計分卡的重心所在，并且一些短期財務(wù)指標(biāo)成為了確定獎金的關(guān)鍵因素。1995年的第二個季度，公司又進(jìn)一步實施了基于平衡計分卡的激勵系統(tǒng)。平衡計分卡的原理并不復(fù)雜，它從財務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長四個維度進(jìn)行業(yè)績評價，突破了傳統(tǒng)業(yè)績評價重財務(wù)方面輕非財務(wù)方面、重短期業(yè)績輕長期業(yè)績、重結(jié)果評價輕過程評價的缺陷，并通過業(yè)績評價手段構(gòu)筑起一個企業(yè)戰(zhàn)略分解、傳導(dǎo)、管理機(jī)制，從而實現(xiàn)戰(zhàn)略和戰(zhàn)術(shù)、財務(wù)和非財務(wù)、過程和結(jié)果、內(nèi)部和外部、短期和長期的平衡，是一個有力的業(yè)績評價和戰(zhàn)略管理工具。“你想得到什么，就得衡量什么”，這是眾多管理大師的諄諄忠言。在20世紀(jì)90年代以前，公司的業(yè)績評價都是以財務(wù)為導(dǎo)向的，公司一直致力于利潤最大化的財務(wù)目標(biāo)。 　　雖然環(huán)球金融服務(wù)公司宣稱基于平衡計分卡思想構(gòu)建了考核體系，但卻沒有達(dá)到“形神兼?zhèn)洹钡木辰纭?　　 　　前文已述及，平衡計分卡的原理并不復(fù)雜，但成功運(yùn)用卻殊非易事。 指標(biāo)、權(quán)重和評價標(biāo)準(zhǔn)的設(shè)定必須科學(xué)合理，體現(xiàn)平衡的思想，體現(xiàn)戰(zhàn)略意圖和策略重點(diǎn)。比如，對內(nèi)部流程維度的考核，可以設(shè)定業(yè)務(wù)處理時間縮短的目標(biāo)，設(shè)定流程差錯率的目標(biāo)，設(shè)定流程中內(nèi)外客戶滿意度的目標(biāo)，設(shè)定流程中成本消耗的目標(biāo)。每次公司會議，營銷部門和銷售部門總是對技術(shù)部門的能力提出質(zhì)疑，部門間關(guān)系也蒙上了陰影。理想的考核體系，應(yīng)該能夠及時提供過程中的考核業(yè)績，從而真正發(fā)揮“過程中的”引導(dǎo)作用，及時糾正、引導(dǎo)被考核者的行為，真正把被考核者的行為引導(dǎo)到執(zhí)行全行戰(zhàn)略的方向上來。 　　通過業(yè)務(wù)流程分析、崗位職責(zé)梳理，不僅有助于內(nèi)部流程維度的考核，而且可以在此基礎(chǔ)上開展各項業(yè)務(wù)的作業(yè)成本分析和價值分析，進(jìn)而根據(jù)分析結(jié)果，結(jié)合平衡計分卡的理論框架，來確立不同層面的關(guān)鍵成功因素、衡量標(biāo)準(zhǔn)，厘清業(yè)務(wù)流程間的驅(qū)動關(guān)系。 　　在農(nóng)業(yè)銀行實施平衡計分卡項目是一件復(fù)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(zé)和工作目標(biāo)、分解各層面的關(guān)鍵考核指標(biāo)、采集業(yè)績數(shù)據(jù)、建設(shè)信息系統(tǒng)等復(fù)雜的、甚至困難的工作，對管理層來說，必須認(rèn)準(zhǔn)方向，迎難而上，保持戰(zhàn)略決心，堅定地執(zhí)行下去。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。 global financial services panies finally abandoned the balanced scorecard assessment, return to a revenuebased mission style of the assessment method. Indeed, the global financial services pany39。s strategic goals for the starting point to determine their own priorities and crosssect oral coordination, and the more specific one of the reasons that the department is assessing targets of synergy : The Ministry of technical evaluation of new products only quantitative indicators of technology development, marketing departments of the examination only sales and the amount of indicators.The consulting firm under the guidance of marketing departments and technical departments to analyze who is the owner of the Balanced Scorecard internal clients, clear these internal customer needs, demands and expectations The sector will demand and expect the department to integrate the Balanced Scorecard, set some mutually shared goals and targets, for example, in the technology sector marketoriented product development goals, the establishment of a new product sales, The new products bee the pany39。 once the two were able to find a direction, we must adhere unswervingly implement.Very often, it is pedestrians can return together, the different path method, can reach the other side of the same success, the key task is to uphold the implementation. Hesitant and on the fence will lead to a strategic shift, disrupting path and direction for the whole organization at a loss the greatest menace.。s strategic direction.This was also the information system requirements. For many enterprises, the implementation of a Balanced Scorecard difficulty lies in the absence of sufficient data. Deposition of a thinning of the entire enterprise balanced scorecard system will involve all aspects of the data, data is voluminous. must rely on the strong support of information systems, for the owners of the massive data banks, information systems platform is even more important, products, customers, organizations (including branch offices, branches, Customer Manager), and so on different dimensions of the value created is required to make a reasonable and objective measurement. Meanwhile, the Balanced Scorecard to measure various indicators and strategic objectives of the layers of deposition, organizations must be built on the reasonable cost of internal resources allocation and accurate measurement basis。s estimate, The United States claimed that the use of the Balanced Scorecard panies, At least 50% did not play a strategic tool for the impl