战略绩效考核工具平衡计分卡BSC谢艳红.pdf

2005P09 总第3 17 期 商业研究 COMMERCIAL RESEARCH : 1001- 148X ( 2005) 09- 0141- 03 战略绩效考核工具) ) ) 平衡 计分卡 ( BSC) 1 2 谢艳红, 徐玖平 ( 11 四川大学 管理学研究所, 四川成都 610065; 21 四川大学工商管理学院, 四川成都 610065) : 平衡计分卡是个战略执行框架, 可以解决绩效考核体系与战略脱节 矛盾成功实施平衡计分 卡需要强有力 领导和高层管理人员团队 承诺, 员工密切关注这些高层经理是否完全相信并身体力 行他们要求员工参与 行动将平衡计分卡和能力发展与浮动薪酬相结合, 可发展和完善平衡计分卡 方法, 以其设计企业 绩效考核体系, 能够有效地保证企业目标 战略性实施 : 平衡计分卡; 战略; 绩效考核 : F22419 : A A Tool for Strategic Performance Evaluation: Balanced Scorecard 1 2 XIE Yan- hong , XU J u- p ng ( Institute of Management Science, Sichuan University , Chengdu 610065, China) Abstract: As a framework of strateg c mplementat on , Balanced Scorecard ( BSC) can solve the contrad ct on of separat on betw een performance evaluat on system and strateg es1To carry out BSC successfully needs powerful leaders and the comm t- ments of h gh - level managers1 Employees put much attent on to whether managers fully trust and do what employees are requ red to1Th s paper comb nes Balanced Scorecard and capac t es development w th the float ng salary- and- rew ards, de- velops Balanced Scorecard and makes t perf ect1The method of Balanced Scorecard to des gn the performance evaluat on system of an enterpr se w ll be able to real ze the strateg c mplementat on of enterpr se a ms1 Key words: balanced scorecard; strategy ; performance evaluat on ) ) ) 56 70 , , , ,