【正文】 績(jī)?cè)u(píng)價(jià)方面也向世界先進(jìn)水平不斷靠攏。如傳統(tǒng)的責(zé)任會(huì)計(jì)系統(tǒng)過(guò)分側(cè)重于對(duì)降低成本、提高產(chǎn)量?jī)煞矫孀龀鲆?，并不反映和?qiáng)調(diào)當(dāng)今世界性競(jìng)爭(zhēng)中最主要的交貨效率、售后服務(wù)、顧客滿意程度、員工工作積極性等方面的因素。因此，業(yè)績(jī)?cè)u(píng)價(jià)體系不能很好地調(diào)動(dòng)所有經(jīng)理和員工成功地執(zhí)行企業(yè)的戰(zhàn)略，導(dǎo)致了不少企業(yè)只注重短期財(cái)務(wù)業(yè)績(jī)。 （三）業(yè)績(jī)?cè)u(píng)價(jià)未能和企業(yè)戰(zhàn)略相結(jié)合企業(yè)要想保持持之以恒的競(jìng)爭(zhēng)優(yōu)勢(shì)，能否很好地貫徹戰(zhàn)略對(duì)其成功起著關(guān)鍵的作用。REVA指標(biāo)認(rèn)為，公司用于創(chuàng)造利潤(rùn)的資本價(jià)值總額既不是公司資產(chǎn)的賬面價(jià)值，也不是公司資產(chǎn)的經(jīng)濟(jì)價(jià)值，而是其市場(chǎng)價(jià)值。于是人們又提出了修正的經(jīng)濟(jì)增加值（REVA）指標(biāo)，以資產(chǎn)的市場(chǎng)價(jià)值為基礎(chǔ)對(duì)企業(yè)經(jīng)營(yíng)業(yè)績(jī)進(jìn)行衡量。因此，人們提出了經(jīng)濟(jì)增加值指標(biāo)（EVA），即用公司經(jīng)過(guò)調(diào)整的營(yíng)業(yè)凈利潤(rùn)（NOPAT）減去該公司現(xiàn)有資產(chǎn)經(jīng)濟(jì)價(jià)值的機(jī)會(huì)成本后的余額，EVA雖然反映了從經(jīng)營(yíng)利潤(rùn)中扣除按權(quán)益的經(jīng)濟(jì)價(jià)值計(jì)算的資本的機(jī)會(huì)成本后股東從經(jīng)營(yíng)活動(dòng)中得到的增值收益，但是如果一個(gè)公司真正為其投資者創(chuàng)造了利潤(rùn)，那么該公司的期末利潤(rùn)必須超過(guò)按以期初資本的市場(chǎng)價(jià)值計(jì)算的資本成本，而不是僅僅超過(guò)以公司期初資產(chǎn)的經(jīng)濟(jì)價(jià)值為基礎(chǔ)計(jì)算的資本成本。而即使在財(cái)務(wù)業(yè)績(jī)指標(biāo)方面，傳統(tǒng)財(cái)務(wù)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)也是按照賬面價(jià)值衡量投資者投入的價(jià)值。4. 忽視非財(cái)務(wù)指標(biāo)的重要作用信息時(shí)代不僅僅要求企業(yè)重視短期財(cái)務(wù)業(yè)績(jī)，而且要求企業(yè)把更多精力放在像市場(chǎng)占有率、創(chuàng)新、質(zhì)量和服務(wù)、以及雇員的培訓(xùn)和滿意度這類非財(cái)務(wù)指標(biāo)上，因?yàn)檫@些非財(cái)務(wù)指標(biāo)在很大程度上決定了企業(yè)的興衰成敗。3. 無(wú)法很好地反映企業(yè)的無(wú)形資產(chǎn)信息時(shí)代要求企業(yè)擁有無(wú)形資產(chǎn)價(jià)值和實(shí)力以提高長(zhǎng)期競(jìng)爭(zhēng)力，這就要求企業(yè)的業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)能夠較好地反映企業(yè)的無(wú)形資產(chǎn)特別是企業(yè)的知識(shí)資本。 2. 只能反映過(guò)去的經(jīng)營(yíng)業(yè)績(jī)這在工業(yè)時(shí)代，對(duì)公司來(lái)說(shuō)是足夠的，因?yàn)橐酝顿Y提高公司的長(zhǎng)期能力及改善與客戶的關(guān)系對(duì)公司能否獲得成功來(lái)說(shuō)并不十分重要。這些問(wèn)題主要表現(xiàn)在：（一）業(yè)績(jī)?cè)u(píng)價(jià)以財(cái)務(wù)為主，忽視非財(cái)務(wù)指標(biāo)的作用傳統(tǒng)的以財(cái)務(wù)衡量為主的業(yè)績(jī)?cè)u(píng)價(jià)體系在工業(yè)時(shí)代發(fā)揮了舉足輕重的作用，然而隨著信息時(shí)代的來(lái)臨，以財(cái)務(wù)為主的評(píng)價(jià)體系已經(jīng)捉襟見肘，暴露出其諸多局限性：1. 過(guò)分地重視短期的財(cái)務(wù)業(yè)績(jī)一味強(qiáng)調(diào)短期的財(cái)務(wù)成果助長(zhǎng)了公司管理者急功近利思想和短期投機(jī)行為，使得公司不愿進(jìn)行可能會(huì)降低當(dāng)前盈利目標(biāo)的資本投資去實(shí)現(xiàn)長(zhǎng)期戰(zhàn)略目標(biāo)，以至于企業(yè)在短期業(yè)績(jī)方面投資過(guò)多，而較少的投資于企業(yè)長(zhǎng)期的價(jià)值創(chuàng)造。一、我國(guó)企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)現(xiàn)狀簡(jiǎn)析企業(yè)的經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)不僅是對(duì)企業(yè)家或經(jīng)營(yíng)者實(shí)施獎(jiǎng)懲的依據(jù)，而且是基于企業(yè)戰(zhàn)略的管理控制系統(tǒng)得以順利運(yùn)行的基礎(chǔ)。而西方興起的平衡計(jì)分卡，有助于推進(jìn)我國(guó)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)體系的完善。這些問(wèn)題嚴(yán)重影響了我國(guó)企業(yè)保持長(zhǎng)久的競(jìng)爭(zhēng)優(yōu)勢(shì)，削弱了我國(guó)企業(yè)在國(guó)際市場(chǎng)上的競(jìng)爭(zhēng)力。因而，以財(cái)務(wù)衡量為主的、面向企業(yè)內(nèi)部的、注重戰(zhàn)術(shù)性反饋的傳統(tǒng)業(yè)績(jī)衡量系統(tǒng)已經(jīng)不再適用，對(duì)原有的業(yè)績(jī)?cè)u(píng)價(jià)體系進(jìn)行改革就成為一種必然。 fourthly, the analysis of feasibility of BSC in China, which is also the core part of the thesis. In this part, the conclusion is drawn based on the difficulties and obstacles Chinese panies might encounter and the necessary qualifications the panies should have in order to apply BSC in Chinese panies。 second, a brief introduction of BSC, including the fundamentals, the balancing role and the consequence of BSC。 growth. In China, the evaluation methods of the pany’s performance are paratively traditional and usually panies use financial indices as the major methods, neglecting the integration of business strategies and the driving factors for profit into the performance evaluation. Therefore, the panies are not capable of facing the increasingly fierce petition. BSC is an informationbased strategic management system which integrates the strategic goals and the performance driving factors.In theory, BSC is especially significant in terms of improving the performance evaluation system of Chinese panies and the introduction of BSC has bee a tendency. However, although BSC has inparable advantages over other performance evaluation systems and has been very successful in other countries, whether BSC can be successfully implemented in China remains an issue of attention because China and the western world are very much different. The differences are: first, Western countries have years of strict, standardized and scientific business management practice。S通過(guò)分析我國(guó)企業(yè)應(yīng)用平衡計(jì)分卡的困難和障礙以及我國(guó)企業(yè)應(yīng)用平衡計(jì)分卡應(yīng)具備的條件從而得出相關(guān)結(jié)論；第五部分針對(duì)我國(guó)企業(yè)應(yīng)用平衡計(jì)分卡提出了自己的幾點(diǎn)建議。正是基于此，本文旨在研究平衡計(jì)分卡在我國(guó)現(xiàn)階段的可行性。然而，盡管平衡計(jì)分卡具有諸多其他業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)無(wú)法比擬的優(yōu)勢(shì)，也在國(guó)外取得了巨大的成功，不過(guò)由于我國(guó)和西方的情況差異較大：一是西方國(guó)家長(zhǎng)期以來(lái)嚴(yán)格、規(guī)范、科學(xué)的企業(yè)管理實(shí)踐；二是管理理論的不斷創(chuàng)新和發(fā)展。在我國(guó)，企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法相對(duì)較為傳統(tǒng)，企業(yè)普遍以財(cái)務(wù)指標(biāo)作為業(yè)績(jī)?cè)u(píng)價(jià)的主要手段，而忽視將企業(yè)的經(jīng)營(yíng)戰(zhàn)略以及企業(yè)利潤(rùn)驅(qū)動(dòng)因素與業(yè)績(jī)?cè)u(píng)價(jià)相結(jié)合，不能適應(yīng)企業(yè)面臨的日益激烈的競(jìng)爭(zhēng)局面，因此，我國(guó)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法亟需改進(jìn)。它是以企業(yè)的遠(yuǎn)景和戰(zhàn)略為目標(biāo)，衡量企業(yè)未來(lái)的驅(qū)動(dòng)因素。PS90年代，在長(zhǎng)期不斷演變的基礎(chǔ)上，西方企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)發(fā)生了巨大的變化，突破了單純運(yùn)用財(cái)務(wù)指標(biāo)評(píng)價(jià)業(yè)績(jī)的傳統(tǒng)作法，并且將企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)與公司戰(zhàn)略理論結(jié)合，形成了平衡計(jì)分卡。平衡記分卡在我國(guó)應(yīng)用的可行性內(nèi) 容 提 要隨著信息時(shí)代的出現(xiàn)，企業(yè)面臨的內(nèi)外部環(huán)境發(fā)生了巨大的變化，企業(yè)要想在競(jìng)爭(zhēng)中生存和興旺發(fā)展，就必須利用其戰(zhàn)略和能力所派生的業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)。因而，以財(cái)務(wù)衡量為主的、面向企業(yè)內(nèi)部的、注重戰(zhàn)術(shù)性反饋的傳統(tǒng)業(yè)績(jī)衡量系統(tǒng)已經(jīng)不再適用，對(duì)原有的業(yè)績(jī)?cè)u(píng)價(jià)體系進(jìn)行改革就成為一種必然。平衡計(jì)分卡是由哈佛商學(xué)院教授羅伯特卡普蘭和復(fù)興全球戰(zhàn)略集團(tuán)總裁大衛(wèi)諾頓于1992年提出的。這些目標(biāo)和衡量方法從四個(gè)方面來(lái)考察企業(yè)的業(yè)績(jī)：財(cái)務(wù)方面、客戶方面、內(nèi)部經(jīng)營(yíng)過(guò)程方面以及學(xué)習(xí)和成長(zhǎng)方面。平衡計(jì)分卡作為一種以信息為基礎(chǔ)、將企業(yè)戰(zhàn)略目標(biāo)與企業(yè)業(yè)績(jī)驅(qū)動(dòng)因素相結(jié)合的戰(zhàn)略管理系統(tǒng)，對(duì)我國(guó)企業(yè)的業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)的改進(jìn)有著特殊的現(xiàn)實(shí)意義，引入平衡計(jì)分卡成為一種趨勢(shì)。所以，平衡計(jì)分卡是否能在我國(guó)企業(yè)成功實(shí)施，就成了一個(gè)值得關(guān)注的話題。文章共分為五個(gè)部分：第一部分對(duì)我國(guó)企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)現(xiàn)狀進(jìn)行了分析，指出其中存在的主要問(wèn)題；第二部分簡(jiǎn)要介紹了平衡計(jì)分卡，包括平衡計(jì)分卡的基本原理、平衡作用和因果關(guān)系；第三部分闡述了平衡計(jì)分卡在國(guó)內(nèi)外的應(yīng)用以及易出現(xiàn)的問(wèn)題；第四部分為文章的核心，分析了平衡計(jì)分卡在我國(guó)應(yīng)用的可行性。關(guān)鍵詞：平衡計(jì)分卡 業(yè)績(jī)?cè)u(píng)價(jià) 關(guān)鍵業(yè)績(jī)指標(biāo) 戰(zhàn)略 可行性 31 / 37ABSTRACTIn today’s information era, the internal and external surroundings of the pany have undergone great changes. If a pany wants to survive and prosper, it must use the performance evaluation system derived from its strategies and capabilities. Therefore, the traditional performance evaluation system is not applicable any more because it’s mainly financial evaluation, targets the internal aspect of the pany and emphasizes on the strategic feedback. As a result, to reform the traditional system has bee a necessity. In 1990s, based on the longtime and continuous evolvements, great changes have taken place in the traditional evaluation system in the Western panies. They started not to use financial indices alone. Besides, the performance evaluation and the strategic theories of the pany are integrated and “Balanced Scorecard （BSC）” came into being. BSC was invented in 1992 by Prof. Robert Kaplan of Harvard Business School and Mr. David Norton, CEO of Renaissance Solutions. BSC targets on the vision and the strategies of the pany and it measures the future driving factors of the pany. The targets and the measuring methods evaluate the pany’s performance from four perspectives: financial, customer, internal business process and learning amp。 second, management theories continue to innovate and develop. It is also because of this that the thesis is aimed at studying the feasibility of BSC in the current situation in China. There are five parts in this thesis: first, analyzing the current evaluation status of business performance of Chinese panies and pointing out the major existing problems。 thirdly, the application of BSC in China and abroad and the problems easily emerged。 fifthly, proposals for how to apply BSC in Chinese panies. Key Words: Balanced Scorecard, Performance Evaluation, Key Performance Indicator, Strategy, Feasibility目 錄一、我國(guó)企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)現(xiàn)狀簡(jiǎn)析 1（一）業(yè)績(jī)?cè)u(píng)價(jià)以財(cái)務(wù)為主，忽視非財(cái)務(wù)指標(biāo)的作用 1（二）業(yè)績(jī)?cè)u(píng)價(jià)體系不能準(zhǔn)確評(píng)估企業(yè)價(jià)值 2（三）業(yè)績(jī)?cè)u(píng)價(jià)未能和企業(yè)戰(zhàn)略相結(jié)合 3（四）業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)選擇上存在著誤區(qū) 3二、平衡計(jì)分卡簡(jiǎn)介 4（一）平衡計(jì)分卡的基本原理 4（二）平衡計(jì)分卡的平衡作用 7（三）平衡計(jì)分卡的因果關(guān)系 9三、平衡計(jì)分卡在國(guó)內(nèi)外的應(yīng)用以及易出現(xiàn)的問(wèn)題 11（一）平衡計(jì)分卡在國(guó)內(nèi)外的應(yīng)用 11（二）平衡計(jì)分卡應(yīng)用過(guò)程中易出現(xiàn)的問(wèn)題 13四、平衡計(jì)分卡在我國(guó)應(yīng)用的可行性分析 16（一）我國(guó)企業(yè)應(yīng)用平衡計(jì)分卡的困難與障礙