【正文】 best practices39。s strategy and provide critical data and 北京物資學(xué)院 2020 屆畢業(yè)論文 （設(shè)計） 25 information about key processes， outputs and results. Data and information needed for performance measurement and improvement are of many types， including: customer， product and service performance， operations， market， petitive parisons， supplier， employeerelated， and cost and financial. Analysis entails using data to determine trends， projections， and cause and effect that might not be evident without analysis. Data and analysis support a variety of pany purposes， such as planning， reviewing pany performance， improving operations， and paring pany performance with petitors39。t improve what you can39。 what the Baldrige criteria call high performance work systems. The Business Process Perspective This perspective refers to internal business processes. Metrics based on this perspective allow the managers to know how well their business is running， and whether its products and services conform to customer requirements (the mission). These metrics have to be carefully designed by those who know these processes most 北京物資學(xué)院 2020 屆畢業(yè)論文 （設(shè)計） 23 intimately。training39。learning39。brain drain39。 the financial perspective. The balanced scorecard is a management system (not only a measurement system) that enables anizations to clarify their vision and strategy and translate them into action. It provides feedback around both the internal business processes and external outes in order to continuously improve strategic 北京物資學(xué)院 2020 屆畢業(yè)論文 （設(shè)計） 22 performance and results. When fully deployed， the balanced scorecard transforms strategic planning from an academic exercise into the nerve center of an enterprise. Kaplan and Norton describe the innovation of the balanced scorecard as follows: The balanced scorecard retains traditional financial measures. But financial measures tell the story of past events， an adequate story for industrial age panies for which investments in longterm capabilities and customer relationships were not critical for success. These financial measures are inadequate， however， for guiding and evaluating the journey that information age panies must make to create future value through investment in customers， suppliers， employees， processes， technology， and innovation. The balanced scorecard suggests that we view the anization from four perspectives， and to develop metrics， collect data and analyze it relative to each of these perspectives: The Learning amp。 view of anizational performance. While the phrase balanced scorecard was coined in the early 1990s， the roots of the this type of approach are deep， and include the pioneering work of General Electric on performance measurement reporting in the 1950’s and the work of French process engineers (who created the Tableau de Bord – literally， a dashboard of performance measures) in the early part of the 20th century. The balanced scorecard has evolved from its early use as a simple performance measurement framework to a full strategic planning and management system. The “new” balanced scorecard transforms an anization’s strategic plan from an attractive but passive document into the marching orders for the anization on a daily basis. It provides a framework that not only provides performance measurements， but helps planners identify what should be done and measured. It enables executives to truly execute their strategies. This new approach to strategic management was first detailed in a series of articles and books by Drs. Kaplan and Norton. Recognizing some of the weaknesses and vagueness of previous management approaches， the balanced scorecard approach provides a clear prescription as to what panies should measure in order to 39。Norton. Having Trouble with Your Strategy Then Map Business Review， 2020. 北京物資學(xué)院 2020 屆畢業(yè)論文 （設(shè)計） 21 外文文獻(xiàn)與翻譯 一、外文文獻(xiàn) What is balanced scorecard The balanced scorecard is a strategic planning and management system that is used extensively in business and industry， government， and nonprofit anizations worldwide to align business activities to the vision and strategy of the anization， improve internal and external munications ， and monitor anization performance against strategic goals. It was originated by Drs. Robert Kaplan (Harvard Business School) and David Norton as a performance measurement framework that added strategic nonfinancial performance measures to traditional financial metrics to give managers and executives a more 39。S卡普蘭 ， 戴維我們將加深對平衡記分卡的研究，并緊密結(jié)合中國實際，完善各項設(shè)計指標(biāo)，使平衡記分卡在中國公司得到更好的運用。平衡記分卡的有效性體現(xiàn)在：第一，制定了合理的發(fā)展戰(zhàn)略規(guī)劃，使公司對業(yè)務(wù)的經(jīng)營有一個明確的發(fā)展目標(biāo)以及策略計劃；第二，密切了與顧客的關(guān)系，提高了顧客滿意度；第三，強(qiáng) 化了公司的流程管理，提高了經(jīng)營管理效益；第四，實現(xiàn)了人力資源效益最大化，增進(jìn)了公司與員工的和諧發(fā)展。期貨公司應(yīng)采取多層次的激勵機(jī)制，實行物資激勵和精神激勵相結(jié)合的方式，建立科學(xué)的激勵機(jī)制，激發(fā)員工的工作積極性，有助于保持人員的穩(wěn)定性和促進(jìn)管理部門工作績效的提高。激勵這個概念用于管理，是指激發(fā)員工的工作動機(jī)，也就是說用各種有效的方法去調(diào)動員工的積極性和創(chuàng)造性，使員工努力去完成組織的任務(wù)，實現(xiàn)組織的目標(biāo)。 建立科學(xué)的激勵機(jī)制，留住人才 能引進(jìn)人才、培養(yǎng)人才還需要能留住人才，要避免人才的頻繁流動。期貨公司的人力資源管理部門應(yīng)該做好相應(yīng)的員工培訓(xùn)規(guī)劃，組織好員工培訓(xùn)，確保達(dá)到良好的培訓(xùn)效果。雖然公司也可以通過招聘獲得自己需要的人才，但培訓(xùn)仍被視為 21世紀(jì)公司最主要的競爭武器。 加強(qiáng)人員培訓(xùn) 人員素質(zhì)的提高，一方面需要個人在工作中的鉆研和探索，而另一方面公司應(yīng)該進(jìn)行有計劃、有組織的培訓(xùn)?，F(xiàn)在我國各大行業(yè)的大環(huán)境是，缺乏先進(jìn)的管理人才，難以領(lǐng)導(dǎo)發(fā)展。只有這樣，期貨公司的各種政策的實施才能更好的得到執(zhí)行，公司戰(zhàn)略從高層到員工一步步有序的實現(xiàn)。對于期貨公司中人員的錯誤認(rèn)識學(xué)要進(jìn)行正確的認(rèn)識和引導(dǎo)，深入地學(xué)習(xí)平衡記分卡的內(nèi)容和精髓。也就是說，我們制 定平衡計分卡并不是要考核員工，而是要通過很好的溝通，來不斷的改善各級組織的績效，提高員工的績效水平。通過制定不同層級的平衡計分卡，保證公司的戰(zhàn)略落實到各級組織，落實到每一位員工。每一個角度由若干戰(zhàn)略要素組成。戰(zhàn)略圖用來描述公司的戰(zhàn)略，平衡計分卡用來將公司的戰(zhàn)略轉(zhuǎn)化成具體的經(jīng)營行為。 平衡計分卡是一個戰(zhàn) 略管理的工具。 六、期貨公司實施平衡計分卡的改進(jìn)措施 針對期貨公司的平衡計分卡實施的現(xiàn)狀和存在的問題，在基于績效 管理和平衡計分卡的理論體系下，提出期貨的管理具體優(yōu)化方案，并對期貨公司的前景作進(jìn)一步探討。此時，培訓(xùn)和科學(xué)的激勵機(jī)制是必需的。所以在期貨公司的工作人員流動率和離職率一直居高不下。在這種理念下，部分期貨公司就會忽略了其他三個維度，對平衡計分卡實施水平的提高起到了較大制約 作用。 (二 ) 平衡計分卡實施存在的問題 人力資源管理存在缺陷 人力資源開發(fā)與管理，是運用現(xiàn)代的科學(xué)方法，對人力進(jìn)行合理的培訓(xùn)、組織與調(diào)配，使人力， 物力經(jīng)常保持最佳比例，同時對人的思想、心理和行為進(jìn)行恰當(dāng)?shù)恼T導(dǎo)、控制和協(xié)調(diào)，充分發(fā)揮人的主觀能動性，使人盡其才，事得其人，人事相宜，以實現(xiàn)組織目標(biāo)。雙匯公司應(yīng)清醒地認(rèn)識到，平衡計分卡的這種粘接劑的作用并不意味著它能替代戰(zhàn)略、流程、組織、經(jīng)營計劃與財務(wù)預(yù)算、人力資源管理等公司的管理系統(tǒng)，相反平衡計分卡