平衡计分卡革命（PDF 23）

摘要：本文针对传统业绩评价的局限性，对平衡计分卡的基本思路、内容和格局以及在西方的应用现状作了简要的介绍。在此基础上，论文对基于平衡计分卡的企业综合业绩管理作了详尽的探讨。首先，利用平衡计分卡将战略管理、预算管理和人力资源管理融合进一个完整的综合业绩管理循环中。然后，对企业整体平衡计分卡的设计思路作了具体的示范：针对现代企业运营的关键因素和价值流程，设置了顾客、核心经营、研究开发、人力资源以及财务五个层面的结果指标和动因指标，并例示了这些层面和指标之间的因果关联，最终构造出一个立体构架。
Abstract: On the basis of analysis on limitations of the traditional model of performance measurement, we briefly introduce the basic idea, content, structure and application situation of the Balanced Score Card. After that, we make a detailed inquiry into the application of the Balanced Score Card in the enterprises’ comprehensive performance management. First, we draw support from the Balanced Score to blend strategic management, budget management and human resources management into an integrated comprehensive performance management
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