平衡計(jì)分卡在中小企業(yè)績效管理中的應(yīng)用外文翻譯（可編輯）

1、平衡計(jì)分卡在中小企業(yè)績效管理中的應(yīng)用外文翻譯 外文翻譯原文balanced scorecard in performance management for smesmaterial: international journal?of?business research 2008 author:bain bsc balanced score card, bsc as a new type of enterprise performance evaluation systems and strategies for improving the tools, the core idea is bas

2、ed on the core business?strategy?to achieve financial targets and non-financial indicators, long-term goals and short-term goals, external and internally, the balance of results and processes to enable enterprises to finally realize a balanced development, and achieving business goals, departmental

3、goals and personal goals consistent and coordinated. 15 years, the balanced scorecard has been widely used domestic and foreign large enterprises, while smes rarely touches. smes as an important of chinas socialist market economy, micro-foundation for national?economic?and social?development?of the

4、important status and role has become increasingly prominent, the survival and development of smes in all sectors of society more and more attention. however, performance management, the status quo of chinas small and medium enterprises is worrying, there are many issues have become a serious constra

5、int for sme development stumbling block. so, how to improve sme performance management, so as to enhance their core competitiveness and, ultimately, the business enterprise value imization goal? in this paper, to improve performance management for smes as an entry point to the balanced scorecard in

6、small and medium enterprises in the application of performance management has done a good study first, the problems of performance management for smesrelative to chinas large enterprises, sme development system, the lack of national policy-level support, often showing a small scale, with few people,

7、 organization is loose, highly concentrated ownership and management rights, the lack of appropriate incentive and restraint mechanisms, management concepts and management level backward, management are uneven levels of quality of the?information?collection and processing capacity is weak and so on,

8、 resulting in performance management, there are many problems, as exemplified by the following:?i awareness of the existence of performance management bias. performance management performance management referred to as pa as the core of human resource management, have already unveiled its veil of mys

9、tery is no longer what the new topic in the theoretical community to the concerns of many experts and scholars at home and abroad and study circles in practice used for each enterprise. nevertheless, chinas smes are still the concept of performance management generally vague, insufficient understand

10、ing of its importance. this is due to small and medium enterprises a high degree of concentration of ownership and management rights, managers tend to over-transaction processing, ignoring the enterprises overall strategic objectives, not from a strategic perspective on performance management, perfo

11、rmance management, lack of proper understanding and awareness of the performance management, positioning existence of errors, often mistakenly believe that performance management is a performance evaluation or performance appraisal is a year-end summary employees, is human resources matterb the perf

12、ormance management system up to date lag. many smes are by several people, a dozen or a dozen people cottage evolved as family businesses, subject to the constraints of objective reasons to form a porous, randomness and strong chronic illness focus on performance management is not enough led to a la

13、te start performance management, performance management system has not been established, or although the establishment, but not perfect, did not form an organic performance management system; performance management, poor implementation, implementing performance management strategies and methods unsc

14、ientific, in the process of implementation that often appear in a wide variety of hazards; re performance management, performance, light feedback, the feedback is slow; performance management is still stuck in the traditional model, the lack of innovationc the performance management process a mere f

15、ormality. most of smes to blindly follow the trend of performance management, there is the phenomenon of verbal emphasis on performance management, specifically the lack of enthusiasm for the implementation process, often go through the motions, the actual work has not delve into the depths, do not

16、in place; assessment targets designed to unreasonable design focus only on financial indicators , while non-financial indicators not be considered, so that the object evaluation focused only on short-term interests do not attach importance to long-term goals, to focus only on evaluation results do n

17、ot re-process; no clear quantitative evaluation criteria, so that the cost of administering the implementation of performance appraisal is greater than the level of performance improvement effect; performance appraisal objectives are not clear, so that evaluation object rack their brains to find the

18、 loopholes and possible assessment opportunities, not concerned about the level of performance enhancement, the deviation from the original intention of performance managementd staff quality is poor. the effective implementation of performance management, not only requires the management staff commu

19、nication, coordination, decision-making and other management capability of the high demands, but also of the entire staffs active support, participation and cooperation. the financing channels for smes is limited, in order to survive development, business will generally be most of the money invested

20、 in fixed assets and other tangible assets,?investment?in human resources is obviously inadequate, and some companies will not even staff training costs as part of their daily expenditure items, depriving employees enhance the professional level opportunities. most sme managers without a strict sele

21、ction, low education, lack of basic knowledge of modern?enterprise management?relies heavily on practical work experience, in the?experience?management stage, the quality of management are not well meet the requirements of the rapid development of enterprises. the general staff of the enterprise per

22、formance management objectives without in-depth understanding of enterprise performance can not management objectives and strategy for enterprise development linked to a one-sided view of performance management objectives is to implement rewards and punishments, the leadership was to determine the b

23、onus payment, dividend distribution, and hence prone to conflict with emotions, and be treated with a perfunctory manner, so that greatly undermined the effect of performance management, to increase the difficulty of the implementation of performance management5?communication?barriers. many small an

24、d medium enterprises within the various departments, departments of internal coordination between managers and staff, poor communication difficulties. performance management is the need to manage the officers and staff to continue their effective communication system engineering, the lack of communi

25、cation or miscommunication would give the effective implementation of performance management to bring the resistance, so that the work would not see the effectiveness of performance management, or even impossible to carry outsecond, small and medium enterprises to use the balanced scorecard for perf

26、ormance management, feasibility analysis?performance management for smes on how to properly solve the existing problems and improve their core competitiveness, has become a top priority for smes. i believe that, as a performance management appraisal system is currently the most advanced of the balan

27、ced scorecard, can effectively solve the dilemma of smesa from the theoretical analysis. because the balanced scorecard from a financial, customer, internal processes, learning and growth of four dimensions affect each other mutually promote each other to build out the financial indicators and non-f

28、inancial indicators combined frame system, breaking the traditional performance management, rather than focusing only on financial indicators importance of non-financial indicators customer, internal processes, learning and growth performance management. balanced scorecard performance management and

29、 corporate strategy emphasizes the close relationship between objectives, the?strategic management?process on the companys core status to corporate strategic direction of performance management, through performance management to achieve business strategy. balanced scorecard theory provides enterpris

30、es with a macro, abstract strategy into operational programs or plans of work mode of thinking, and gradually developed into a strategy for implementation and monitoring of management tools, combined with the strategic and performance management to help companies achieve long-term goals , stressed t

31、hat according to corporate business strategy and competitive asked to select a number of key metrics. this idea is precisely to guide the smes to improve performance management, and to improve their core competitiveness. thus, smes can learn from the balanced scorecard performance management theory

32、to improve and enhance the core competitiveness of smesb from the practice analysis. balanced scorecard is widely used in internal management, its position by setting performance targets, will pay bonuses linked to grade promotion and performance not only break down the implementation of multi-objec

33、tive management of important ways, but also the basis for evaluation of employee performance. in practice, the balanced scorecard as a new type of performance evaluation systems and strategies for improving the tools by the academic and business attention and attach great importance to be considered

34、 is the use of performance management in the widest range of advanced management concepts and scientific evaluation of methods, the use of many enterprises at home and abroad have achieved remarkable success.譯文 平衡計(jì)分卡在中小企業(yè)績效管理中的應(yīng)用 資料來源:國際期刊的企業(yè)研究作者:貝恩 平衡計(jì)分卡作為企業(yè)績效評(píng)價(jià)制度,是一種新型戰(zhàn)略提高工具,其思想是基于核心經(jīng)營策略,通過實(shí)現(xiàn)財(cái)務(wù)目標(biāo)和

35、非財(cái)務(wù)指標(biāo),長期目標(biāo)和短期長期的目標(biāo),兼顧外部和內(nèi)部,平衡績效結(jié)果,使企業(yè)最終實(shí)現(xiàn)均衡發(fā)展,進(jìn)而實(shí)現(xiàn)企業(yè)目標(biāo),部門目標(biāo)和個(gè)人目標(biāo)一致和協(xié)調(diào)。15年來,平衡計(jì)分卡已廣泛應(yīng)用于國內(nèi)外大型企業(yè),而中小型企業(yè)很少觸及。作為中國的社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制,微觀基礎(chǔ)的重要中小企業(yè)對(duì)國民經(jīng)濟(jì)和社會(huì)發(fā)展的重要地位和作用日益突出,中小企業(yè)的生存和發(fā)展,越來越多的社會(huì)各界人士的關(guān)注。然而,績效管理,中國的地位的中小型企業(yè),是令人擔(dān)憂的現(xiàn)狀,有許多問題已經(jīng)成為中小企業(yè)發(fā)展的攔路虎的嚴(yán)重制約。因此,如何改善中小企業(yè)績效管理,以提高企業(yè)的核心競(jìng)爭(zhēng)力,最終,企業(yè)價(jià)值最大化的目標(biāo)?在本文中,以提高性能為中小型企業(yè)為切入點(diǎn),在績

36、效管理中的應(yīng)用中小型企業(yè)對(duì)平衡計(jì)分卡的管理做了良好的學(xué)習(xí)。 首先,中小企業(yè)的績效管理問題 ?相對(duì)于中國的大型企業(yè),中小企業(yè)發(fā)展體系在國家政策層面的支持不足,往往存在規(guī)模小,組織松散,所有權(quán)和管理權(quán)高度集中,缺乏適當(dāng)?shù)募?lì)和約束機(jī)制和管理理念,管理水平落后,信息收集的質(zhì)量和加工能力薄弱,水平參差不齊等問題,導(dǎo)致在績效管理中,出現(xiàn)許多問題 (1)人們對(duì)績效管理的觀念存在偏差?？冃Ч芾?績效管理簡(jiǎn)稱為pa),作為人力資源管理的核心,早已揭開了其神秘的面紗已不再是什么新的話題,引起理論界的許多專家和學(xué)者的關(guān)注,在國內(nèi)和海外學(xué)術(shù)界實(shí)務(wù)界廣泛應(yīng)用于各個(gè)企業(yè)。盡管如此,中國的中小企業(yè)績效管理概念仍然模糊,對(duì)

37、它的重要性認(rèn)識(shí)不足。這是由于中小型企業(yè)的所有權(quán)和經(jīng)營權(quán)的高度集中,管理者傾向于過度交易處理,忽視了企業(yè)的整體戰(zhàn)略目標(biāo),對(duì)績效管理認(rèn)識(shí)缺乏戰(zhàn)略眼光,定位存在誤區(qū),往往誤認(rèn)為績效管理是績效評(píng)價(jià)或績效考核,是員工的年終總結(jié)。 (2)績效管理系統(tǒng)具有滯后性。許多中小企業(yè)通過幾個(gè)人,十幾或幾十人的作坊,演變?yōu)榧易迤髽I(yè),受客觀原因的限制,形成多種形態(tài),隨機(jī)性強(qiáng),對(duì)績效管理的重點(diǎn)認(rèn)識(shí)還不夠,導(dǎo)致績效管理起步較晚,績效管理體系尚未建立,或者雖然建立,但還不完善,沒有形成一個(gè)有效的績效管理制度,績效管理執(zhí)行力度不夠,落實(shí)績效管理策略的方法不科學(xué),在實(shí)施過程中,往往出現(xiàn)各種各樣的問題,績效管理缺乏反饋,反饋速度慢,績效管理仍然停留在傳統(tǒng)模式,缺乏創(chuàng)新。 (3)績效管理過程流于形式。大部分中小型企業(yè)盲目追隨潮流的績效管理,存在著對(duì)績效管理,特別是對(duì)實(shí)施過程中缺乏熱情口頭重視的現(xiàn)象,往往走過場(chǎng),實(shí)際工作沒有做到位;績效計(jì)劃只對(duì)財(cái)務(wù)指標(biāo)重點(diǎn)考核,指標(biāo)設(shè)計(jì)不合理,非財(cái)務(wù)指標(biāo)不予考慮,使評(píng)價(jià)的對(duì)象只重短期目標(biāo),不重視長期目標(biāo),只注重根