摘要：平衡计分卡是由美国学者罗伯特·S·卡普兰和大卫·P·诺顿提出的一整套用于企业经营绩效衡量与评价的财务与非财务指标体系。它不仅是一个指标评价系统,还是一个战略管理系统,旨在通过四套指标对绩效进行全面衡量。此种方法重点关注的是财务、内部经营流程、客户、学习与成长四个维度,并利用这四个方面指标之间相互作用来实施绩效管理,从而将企业的战略轨迹展现出来,实现企业的战略目标。平衡计分卡战略绩效管理是一项复杂的系统工程,环环相扣,某个环节出了问题就可能会对整个系统造成严重的影响，唯有各个环节运作良好,才能使绩效管理行之有效。本文通过对绩效管理和平衡计分卡相关理论和实践的比较研究,对平衡计分卡在绩效管理中的应用进行了初步的探讨,提出了关于绩效的定义和绩效管理的内容,阐述了平衡计分卡应用的条件和步骤及对中国企业实施平衡计分卡的建议。希望本文能够对平衡计分卡的理论与实践的发展起到一定的参考作用。

关键词:绩效  平衡计分卡  绩效管理  战略

Abstract: The Balance Scorecard(BSC) is an integrated system in performance appraisal and Performance management. Robert and David P. Norton established BSC in 1992. BSC is not only a target appraisal system,but also a strategic management system. BSC emphasizes the relationship between performance management and enterprise strategy .It is not only an indicator evaluation system, but also a strategic management system.This method focuses on the financial, internal business process, customer, learning and growth four dimensions, and use the interaction between the four aspects as indicators to implement performance management, the construction of a relatively perfect performance evaluation system, the domestic beer company set up a complete strategy oriented performance appraisal model has certain reference function.

Key Words: Performance   Balance Scorecard(BSC)  Performance Management   strategy