【作者】 刘丰收；

【导师】 吴冬梅；

【作者基本信息】 首都经济贸易大学 ， 企业管理学， 2004， 硕士

【摘要】 绩效是一个包括行为、结果及态度的连续结构体。根据个体在组织中职责范围的大小，与其对应的绩效不同程度地包含了这三种因素。绩效总是特定实体的绩效，根据其所依附的实体范围的不同，可以将绩效分为不同的层次。在本文中，将绩效分为两个不同的层次：基于战略的组织绩效和基于任务的员工个人绩效。 绩效管理是一个完整的系统，它在人力资源管理中居于核心地位，关注的是员工绩效的提高，而员工绩效的提高又是为组织绩效的实现服务，这就将员工和企业的发展联系在了一起，同时也将绩效管理的地位提升到了战略的层面。绩效管理过程应该包括绩效计划、绩效实施、绩效考核、绩效诊断和绩效结果应用五个阶段。 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，而且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。其优点是它既强调了绩效管理与企业战略之间的紧密关系，又提出了一套具体的指标框架体系。 平衡计分法是把战略而不是控制置于中心地位。它不仅仅是一种测评体系，还是一种有利于企业取得突破性竞争绩效的管理体系，并且它可以进一步作为公司新的战略管理体系的基石。 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。更多还原

【Abstract】 Performance is a continuous structure system comprises behavior, outcome and attitude. According as the range of responsibility in the organization, individual performance includes these three aspects to different extent. According as the entities that the performance clings to, we can divide the performance into two hierarchies: the organization performance based on strategy and the individual performance based on task.Performance management in its role as an effective mechanism for mentoring and controlling strategy implementation and as the core and basis of human resource management, the system including five stages: performance plan; performance implement; performance appraisal; performance diagnose and performance result application. Performance management links performance with strategy and accelerates the development of enterprise and employee through managing individual performance.The Balance Scorecard (BSC) is an integrated system in performance appraisal and performance management. Robert S.Kaplan 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, and brings forward a set of framework of measurements.Recognizing that performance management is essential to attaining a competitive advantage in today’s environment, a strategy-oriented BSC performance management system is a mighty tool in performance management and strategy implement, it can promote the realization of enterprise’s vision and strategies.With the above-mentioned statements and case study in text, the paper discusses the merits and demerits of BSC, the application and perspective of BSC are also discussed.更多还原