摘 要
平衡记分卡作为一种综合绩效管理体系，其核心在于通过财务、客户、内部流程、学习与成长四个维度的平衡评估，实现组织战略的落地与执行。该工具不仅克服了传统财务评估的单一性，还强调了企业战略与日常运营的紧密联系，促进了组织的全面发展。平衡记分卡的优点在于其全面性、前瞻性和导向性，有助于企业明确战略方向，优化资源配置，提升竞争力。构建平衡记分卡需遵循战略导向、因果关系及平衡性三大原则，确保指标体系与战略目标紧密相连，各维度间相互支撑、互为因果，同时保持各要素间的动态平衡。在战略管理中，平衡记分卡通过明确并转化战略目标，实现绩效管理的全面覆盖与均衡，有效监控战略执行过程，并促进跨部门沟通与协作，确保战略的有效落地。然而，实施平衡记分卡也面临诸多挑战，如指标选择与权重分配的复杂性、内部沟通不畅、实施成本高昂以及市场环境的快速变化等。为应对这些挑战，企业可参考行业最佳实践，明确战略重点，科学分配指标权重；同时，建立高效的沟通机制，控制实施成本，并设立预警系统以应对市场变动，确保平衡记分卡在战略管理中的有效性与灵活性。
关键词：平衡记分卡；战略管理；应用研究
Abstract
As a comprehensive performance management system, the core of the Balanced Scorecard is to achieve the implementation and execution of organizational strategies through balanced evaluation of four dimensions: finance, customers, internal processes, and learning and growth. This tool not only overcomes the singularity of traditional financial evaluation, but also emphasizes the close connection between enterprise strategy and daily operations, promoting the comprehensive development of the organization. The advantages of the balanced scorecard lie in its comprehensiveness, foresight, and directionality, which helps enterprises clarify strategic directions, optimize resource allocation, and enhance competitiveness.The construction of a balanced scorecard should follow the three principles of strategic orientation, causality, and balance, ensuring that the indicator system is closely connected to strategic goals, and that each dimension supports and causes each other, while maintaining dynamic balance among various elements. In strategic management, the balanced scorecard clarifies and translates strategic goals, achieving comprehensive coverage and balance of performance management, effectively monitoring the strategic execution process, and promoting cross departmental communication and collaboration to ensure the effective implementation of the strategy.However, implementing a balanced scorecard also faces many challenges, such as the complexity of indicator selection and weight allocation, poor internal communication, high implementation costs, and rapid changes in the market environment. To address these challenges, enterprises can refer to industry best practices, clarify strategic priorities, and scientifically allocate indicator weights; At the same time, establish an efficient communication mechanism, control implementation costs, and establish an early warning system to respond to market changes, ensuring the effectiveness and flexibility of the balanced scorecard in strategic management.
Keywords: Balanced Scorecard; Strategic management; application research
目录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的及内容 1
1.3 国内外研究现状 2
第2章 平衡记分卡基本原理 3
2.1 平衡记分卡的定义 3
2.2 平衡记分卡的优点 3
2.3 平衡记分卡的构建原则 4
2.3.1 战略导向原则 4
2.3.2 因果关系原则 4
2.3.3 平衡性原则 5
第3章 平衡记分卡在战略管理中的应用 6
3.1 战略目标的明确与转化 6
3.2 绩效管理的全面性与平衡性 6
3.3 战略执行过程的监控与调整 6
3.4 促进沟通与协作 7
第4章 平衡记分卡在战略管理中面临的挑战 8
4.1 指标选择与权重分配的复杂性 8
4.1.1 指标选择的困难 8
4.1.2 权重分配的难题 8
4.2 内部沟通不足 9
4.3 实施成本高 9
4.4 市场变化快速 9
第5章 平衡记分卡在战略管理中的应对策略 11
5.1 参考行业最佳实践 11
5.1.1 明确战略目标 11
5.1.2 客观分配权重 11
5.2 建立沟通渠道 12
5.3 成本控制 12
5.4 建立预警机制 12
结 论 14
参考文献 15
