【正文】 平衡計(jì)分卡框架強(qiáng)調(diào)四個(gè)維度平衡協(xié)調(diào)發(fā)展，不過(guò)財(cái)務(wù)維度仍需要更多的關(guān)注，因?yàn)楣蓶|的要求更優(yōu)秀學(xué)位論文評(píng)選入圍論文公示多地通過(guò)財(cái)務(wù)指標(biāo)傳遞出來(lái)，也沒(méi)有一個(gè)企業(yè)的股東可以忍受長(zhǎng)期虧損；若要想取得良好的財(cái)務(wù)業(yè)績(jī)，必須滿足顧客需求，為顧客創(chuàng)造價(jià)值，讓顧客滿意；若為了使顧 客滿意，則必須依賴內(nèi)部流程的支持，包括創(chuàng)新產(chǎn)品、開(kāi)拓市場(chǎng)、講求效率與品質(zhì)；而這些所有上述層面的業(yè)績(jī)，則又依賴人力資源與基礎(chǔ)設(shè)施 (含信息系統(tǒng) )的搭配，因此，學(xué)習(xí)與成長(zhǎng)的重要性也不容忽視。平衡計(jì)分卡采用了衡量未來(lái)業(yè)績(jī)的驅(qū)動(dòng)因素指標(biāo)，彌補(bǔ)了僅僅衡量過(guò)去業(yè)績(jī)的財(cái)務(wù)指標(biāo)的不足。 平衡計(jì)分卡的核心思想 平衡計(jì)分卡的核心思想就是，通過(guò)財(cái)務(wù)、客戶、內(nèi)部經(jīng)營(yíng)過(guò)程、學(xué)習(xí)與成長(zhǎng)四個(gè)方面指標(biāo)之間相互驅(qū)動(dòng)的因果關(guān)系展現(xiàn)組織的戰(zhàn)略軌跡，實(shí)現(xiàn)業(yè)績(jī)?cè)u(píng)價(jià)以 及促進(jìn)戰(zhàn)略實(shí)施的目標(biāo)。諾頓開(kāi)始了平衡計(jì)分卡的理論研究。在長(zhǎng)期的教學(xué)與案例實(shí)踐中， 8 天地科技股份有限公司績(jī)效管理體系重構(gòu)研究 他一直感到用投資者直接需要的財(cái)務(wù)指標(biāo)要求企業(yè)，只會(huì)鼓勵(lì)經(jīng)營(yíng)者的短期行為，形成一個(gè)不太好的導(dǎo)向。在 ADI 實(shí)施全面質(zhì)量管理的過(guò)程中，公司為了推進(jìn)作業(yè)成本法（ ABC）特地邀請(qǐng)了部分管理學(xué)者參與，哈佛商學(xué)院教授卡普蘭就是其中之一。同時(shí)，公司高層還希望通過(guò)將戰(zhàn)略落實(shí)到日常管理中以推動(dòng)戰(zhàn)略的執(zhí)行。同其他大多數(shù)公司一樣， ADI 每五年進(jìn)行一次戰(zhàn)略方案調(diào)整，在制定新戰(zhàn)略方案的同時(shí)檢討原方案的執(zhí)行情況。但是，由于國(guó)內(nèi)市場(chǎng)競(jìng)爭(zhēng)機(jī)制還很不完善，企業(yè)的規(guī)模和管理水平參差不齊，加之平衡計(jì)分卡在中國(guó)的引進(jìn)與研究時(shí)間較短，造成了國(guó)內(nèi)企業(yè)界和理論界雖然對(duì)平衡計(jì)分優(yōu)秀學(xué)位論文評(píng)選入圍論文公示卡在績(jī)效管理方面的作用投入了高度關(guān)注，但真正愿意花大力氣建立并實(shí)施平衡計(jì)分卡的企業(yè)很少，成功的案例更是鳳毛麟角。 然后，對(duì)如何在天地科技推行平衡計(jì)分卡績(jī)效管理體系進(jìn)行探討。 研究框架 本文首先介紹平衡計(jì)分卡原理，說(shuō)明平衡計(jì)分卡是一種有效的績(jī)效管理工具。 ABPA 衍生于作業(yè)成本（ Activitybased Costing）法，幾乎可以把企業(yè)所做的一切都映射到財(cái)務(wù)結(jié)果上，從而避免很多與非財(cái)務(wù)績(jī)效的測(cè)量標(biāo)優(yōu)秀學(xué)位論文評(píng)選入圍論文公示準(zhǔn)有關(guān)的問(wèn)題。①但是，績(jī)效棱柱理論也有很多缺陷。 2020年 4 月，電子工業(yè)出版社出版了安迪 2020 年 12 月，京華出版社推出了姜定維、蔡巍著的《奔跑的蜈蚣：如何以考核促進(jìn)成長(zhǎng)（第二版）》，設(shè)計(jì)了一套比較適合企業(yè)，尤其是在中國(guó)市場(chǎng)環(huán)境中生存的企業(yè)所運(yùn)用的績(jī)效評(píng)價(jià)、管理的體系和方法。 2020 年 10 月，華夏出版社出版了林俊杰著的《平衡計(jì)分卡導(dǎo)向戰(zhàn)略管理》，提出了一個(gè)完整的、以平衡計(jì)分卡為導(dǎo)向的戰(zhàn)略管理流程，對(duì)平衡計(jì)分卡四個(gè)成效區(qū)之間的邏輯關(guān)系進(jìn)行了研究。并對(duì)經(jīng)典平衡計(jì)分卡進(jìn)行了拓展。尼爾著的《平衡計(jì)分卡實(shí)戰(zhàn)精要》，用簡(jiǎn)短的篇幅為企業(yè)管理人員提供了實(shí)施平衡計(jì)分卡所必需的理論基礎(chǔ)和實(shí)踐指導(dǎo)?？ㄆ仗m和安東尼 中國(guó)從 1998 年開(kāi)始引入和研究平衡計(jì)分卡理論。劉俊勇等重譯為《平衡計(jì)分卡 —— 化戰(zhàn)略為行動(dòng)》，廣東經(jīng)濟(jì)出版社， 2020 年 6 月 ② 周大勇等譯，《戰(zhàn)略中心型組織：如何利用平衡計(jì)分卡使企業(yè)在新的商業(yè)環(huán)境中保持繁榮》，人民郵電出版社， 2020 年 1 月 ③ 胡玉明等譯，《平衡計(jì)分卡實(shí)用指南 —— 戰(zhàn)略經(jīng)營(yíng)時(shí)代的管理系統(tǒng)》，中國(guó)財(cái)政經(jīng)濟(jì)出版社， 2020 年 8 月 ④ 劉俊勇等譯，《戰(zhàn)略地圖 —— 把無(wú)形資產(chǎn)輸出為有形成果》，廣東經(jīng)濟(jì)出版社， 2020 年 6 月 3 天地科技 股份有限公司績(jī)效管理體系重構(gòu)研究 使命 價(jià)值觀 愿景 戰(zhàn)略 戰(zhàn)略地圖 平衡計(jì)分卡 目標(biāo)及行動(dòng)計(jì)劃 個(gè)體目標(biāo) 戰(zhàn)略結(jié)果 從1992 年到現(xiàn)在的 15 年的時(shí)間里，平衡計(jì)分卡在理論方面有了極大的發(fā)展，同時(shí)在實(shí)踐領(lǐng)域也得到了越來(lái)越多公司的認(rèn)可。 2020 年，保羅同年，他們推出了第一本全面介紹平衡計(jì)分卡的書(shū)籍 —— 《綜合記分卡：一種革命性的評(píng)估與管①理工具》（ The Balanced Scorecard : Translation Strategy into Action）。平衡計(jì)分卡不只是單純地進(jìn)行測(cè)評(píng)，還與企業(yè)愿景和戰(zhàn)略相關(guān)聯(lián)，是有助于企業(yè)在產(chǎn)品、程序、顧客和市場(chǎng)開(kāi)發(fā)等關(guān)鍵領(lǐng)域取得突破性進(jìn)展的管理體系，進(jìn)而將平衡計(jì)分卡由績(jī)效考核工具上升為戰(zhàn)略管理工具。而且，它涉及顧客滿意度、內(nèi)部過(guò)程及組織的學(xué)習(xí)和提高能力的三套績(jī)效測(cè)評(píng)指標(biāo)來(lái)補(bǔ)充財(cái)務(wù)測(cè)評(píng)指標(biāo)，而這三方面的活動(dòng)又推動(dòng)著未來(lái) 2020年全國(guó)會(huì)計(jì)碩士專業(yè)學(xué)位的財(cái)務(wù)績(jī)效。 P其戰(zhàn)略目標(biāo)除了傳統(tǒng)的財(cái)務(wù)指標(biāo)，還包括客戶服務(wù)指標(biāo)、內(nèi)部生產(chǎn)流程指標(biāo)和新產(chǎn)品發(fā)展指標(biāo)。由于績(jī)效管理體系存在的缺陷，導(dǎo)致天地科技沒(méi)有全面協(xié)調(diào)發(fā)展，在有的方面獲得競(jìng)爭(zhēng)優(yōu)勢(shì)的同時(shí)，原有的一些競(jìng)爭(zhēng)優(yōu)勢(shì)正在逐步喪失。從 2020 年上 市以來(lái)，通過(guò)產(chǎn)業(yè)建設(shè)、新產(chǎn)品和新技術(shù)開(kāi)發(fā)、拓寬業(yè)務(wù)范圍、關(guān)聯(lián)化并購(gòu)等措施，公司總資產(chǎn)、股東權(quán)益、主營(yíng)業(yè)務(wù)收入、凈利潤(rùn)都實(shí)現(xiàn)了成倍增長(zhǎng)。戰(zhàn)略目標(biāo)由長(zhǎng)期目標(biāo)和短期目標(biāo)構(gòu)成，短期目標(biāo)是長(zhǎng)期目標(biāo)的階段性目標(biāo)，只要短期目標(biāo)實(shí)現(xiàn)了，長(zhǎng)期目標(biāo)自然能夠?qū)崿F(xiàn)。 Technology Co. Ltd (Tiandi for short in the paper) was founded in March, 2020. It is a public Astock pany in Shanghai Stock Exchange that manufactures specific coal mining equipments and develops technology on coal mining, selection and washing. From the time it was started, the pany has employed three different approaches on performance management: single financial index evaluation, financial index system evaluation, and personalized evaluation. Single financial index evaluation takes the ine as the only index. Financial index system evaluation uses multiple indexes like revenue, ine, accounts receivable, cash provided by operating activities, new signed contract amount, return on equity. Personalized evaluation sets up one more index (important event index) with the ones from financial index system. In most cases of personalized 2020 年全國(guó)會(huì)計(jì)碩士專業(yè)學(xué)位evaluation, financial indexes have weight of more than 80% while it is 100% for some special evaluated objects. Now, the financial index system is used as the major way for performance evaluation in Tiandi. Performance management in Tiandi evolves as the pany grows while it also 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 stimulate the pany to grow faster: Total assets increases from less than 100 million at the beginning to billion in the middle of 2020, while stockholders’ equity increases from 60 million to billion. Revenue increases from 130 million at the beginning to billion in 2020, while ine increases from million up to 210 million. At the meantime, financial index system based performance management also brings in some potential worries – Marketing and improvement of production efficiency cost most of the pany’s human and financial resources, while investment in technology renovation and internal business process management is obviously not enough, the pany starts to lose its technology advantages and fall behind petitors in a few of areas, product quality is not excellent yet and internal management is far away from refinement. Right now, there are some critical challenges for Tiandi. Since the trend of coal 4 mining industry keeps rising, there will be more demand on coal mining equipments. Some coal mining equipment manufactories start to enforce their core petition capabilities to get more shares in the market by integration and reconstruction. Some panies from other industries also try to get involved in the business and pete on human resources and marketing. Some foreign panies speed up to take more share of the market by localization, purchasing national coal mining equipment factories, creating new factories independently or jointly, or by agencies. With coal overproduction showing up gradually, the petition on coal mining equipment will bee tougher and tougher. In such a situation, Tiandi has to make up its own petition strategy and take proper steps to implement it for these challenges and to win in the petition. Balanced Scorecard was invented by Harvard Business College professor Robert S. Kaplan and CEO of Renaissance Global Group David P. Norton as a 2020 年全國(guó)會(huì)計(jì)碩士專業(yè)學(xué)位management tool. It can be used to evaluate a pany’ s performance at both strategy and business levels. The management tool includes both financial and nonfinancial indexes. It evaluates performance in the past and also pays attention to current and future expectations. Balanced scorecard reflects a pany’ s strategic 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 objectives by promising short and long run goals, emphasizing on a balanced development in all aspects of the pany. It is not only an effective performance evaluation tool, but also an excellent strateg