2934.B農(nóng)業(yè)銀行城南支行的員工績效管理 外文參考文獻(xiàn)譯文及原文doc

1、本科畢業(yè)設(shè)計（論文）外文參考文獻(xiàn)譯文及原文 學(xué) 院 經(jīng)濟(jì)管理學(xué)院 專 業(yè) 工商管理 年級班別 學(xué) 號 學(xué)生姓名 指導(dǎo)教師 年 月 日contents外文文獻(xiàn)譯文1外文文獻(xiàn)原文7平衡計分卡在農(nóng)業(yè)銀行成功應(yīng)用的若干要件 “不能衡量，就無法管理”，這是羅伯特·卡普蘭教授平衡計分卡：一種革命性的評估和管理系統(tǒng)一書的開篇第一句話?！澳阆氲玫绞裁矗偷煤饬渴裁础?，這是眾多管理大師的諄諄忠言。隨著農(nóng)業(yè)銀行規(guī)模不斷擴大、業(yè)務(wù)日益復(fù)雜、市場競爭日益激烈，以及組織架構(gòu)的改革變化，如何將全行的整體戰(zhàn)略有效地傳導(dǎo)到各業(yè)務(wù)條線，傳導(dǎo)到各分行、支行和每個員工，成為一項極為重要而又相當(dāng)艱巨的工作。面對這一挑戰(zhàn),近

2、年來，農(nóng)業(yè)銀行紛紛引入平衡計分卡這一管理工具。平衡計分卡的原理并不復(fù)雜，它從財務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長四個維度進(jìn)行業(yè)績評價，突破了傳統(tǒng)業(yè)績評價重財務(wù)方面輕非財務(wù)方面、重短期業(yè)績輕長期業(yè)績、重結(jié)果評價輕過程評價的缺陷，并通過業(yè)績評價手段構(gòu)筑起一個企業(yè)戰(zhàn)略分解、傳導(dǎo)、管理機制，從而實現(xiàn)戰(zhàn)略和戰(zhàn)術(shù)、財務(wù)和非財務(wù)、過程和結(jié)果、內(nèi)部和外部、短期和長期的平衡，是一個有力的業(yè)績評價和戰(zhàn)略管理工具。 然而，平衡計分卡并非包治百病的良藥，其成功運用也絕非易事，平衡計分卡在西方國家創(chuàng)設(shè)和運用的近二十年時間里，既有成功案例，也有失敗的案例。在農(nóng)業(yè)銀行引入平衡計分卡管理方式的熱潮中，不僅要追求“形似”，更要追求

3、“神似”；在對平衡計分卡的一片追捧聲中，有必要對它的運用進(jìn)行清醒的思考。本文試圖通過一個平衡計分卡的失敗案例，并結(jié)合我國實際，總結(jié)平衡計分卡在我國農(nóng)業(yè)銀行成功運用的若干基礎(chǔ)要件，以期使平衡計分卡在我國農(nóng)業(yè)銀行的運用做到“形神兼?zhèn)洹保嬲l(fā)揮理想的業(yè)績評價和戰(zhàn)略管理的功效。 1.美國環(huán)球金融服務(wù)公司平衡計分卡應(yīng)用的失敗案例 美國環(huán)球金融服務(wù)公司（the us global financial services）是北美金融領(lǐng)域的佼佼者。在20世紀(jì)90年代以前，公司的業(yè)績評價都是以財務(wù)為導(dǎo)向的，公司一直致力于利潤最大化的財務(wù)目標(biāo)。90年代初，經(jīng)歷了財務(wù)業(yè)績的大幅下滑后，環(huán)球金融服務(wù)公司的高層主管開始

4、重新規(guī)劃公司的發(fā)展戰(zhàn)略。1993年，公司把部門經(jīng)理的考核激勵從單一的利潤指標(biāo)調(diào)整為多重指標(biāo)的業(yè)績激勵計劃（performance incentive plan, pip），引入更多關(guān)注客戶滿意度和公司成長性等方面的非財務(wù)指標(biāo)，通過既定公式分配指標(biāo)權(quán)重并計算獎金。1995年的第二個季度，公司又進(jìn)一步實施了基于平衡計分卡的激勵系統(tǒng)。 新的激勵系統(tǒng)中包括了六大類的財務(wù)和非財務(wù)指標(biāo)，其中的一些非財務(wù)指標(biāo)反映了高層主管對經(jīng)理業(yè)績的主觀評價，成為新的激勵系統(tǒng)區(qū)別于原有激勵系統(tǒng)的顯著特征。以公司的北美銀行分部（the north american banking division）為例，設(shè)定了財務(wù)、戰(zhàn)略、客

5、戶、控制、人力資源、標(biāo)準(zhǔn)六大類指標(biāo)。其中，對于前三類指標(biāo)，每項指標(biāo)都設(shè)有“標(biāo)準(zhǔn)分”（也就是一個目標(biāo)值，考察是沒有實現(xiàn)既定目標(biāo)、實現(xiàn)了既定目標(biāo)、還是出色實現(xiàn)了既定目標(biāo)）；對于后三類指標(biāo)，則不設(shè)定標(biāo)準(zhǔn)分，而是給出總分上限。每個經(jīng)理的總分由區(qū)域主管根據(jù)六大類指標(biāo)的得分情況綜合給出。 雖然環(huán)球金融服務(wù)公司宣稱基于平衡計分卡思想構(gòu)建了考核體系，但卻沒有達(dá)到“形神兼?zhèn)洹钡木辰纭?首先，雖然公司以業(yè)績激勵計劃（pip）對部門經(jīng)理進(jìn)行考核，但是在執(zhí)行過程中，部門經(jīng)理卻發(fā)現(xiàn)，獎金在很大程度上取決于一些“計分卡指標(biāo)以外的因素”，降低了平衡計分卡的權(quán)威性和嚴(yán)肅性，降低了薪酬和業(yè)績的相關(guān)性。 第二，存在卡 都ion

6、american banking shippable financial services評價標(biāo)準(zhǔn)不堅定，部門經(jīng)理抱怨考核指標(biāo)的評價標(biāo)準(zhǔn)每個季度都會變來變?nèi)ィ劷鸬拇_定對他們來說是一個“黑箱”，偏袒和不確定性成為抱怨的焦點，導(dǎo)致大家對平衡計分卡失去信心。 第三，計分卡是“不平衡”的，迫于提升股價的壓力，利潤仍然是計分卡的重心所在，并且一些短期財務(wù)指標(biāo)成為了確定獎金的關(guān)鍵因素。 第四，引入主觀評價指標(biāo)非但沒有達(dá)到預(yù)期的效果，而且“擾亂”了原有的考核體系，使“激勵系統(tǒng)”變成了一個“補償系統(tǒng)”，使“獎金”更象“補償金”，并且，主觀指標(biāo)執(zhí)行不嚴(yán)肅，為偏袒大開方便之門。 最后，由于設(shè)計和執(zhí)行中的偏差，連

7、公司高層主管和人力資源經(jīng)理也在質(zhì)疑衡量一個企業(yè)管理先進(jìn)程度的“標(biāo)記”究竟是什么。 結(jié)局可想而知，1998年末，環(huán)球金融服務(wù)公司最終放棄了平衡計分卡考核，重新回到了以營業(yè)收入為基礎(chǔ)的傭金風(fēng)格的考核方式。 事實上，環(huán)球金融服務(wù)公司的案例只是眾多失敗案例之一，根據(jù)卡普蘭的估計，在美國宣稱使用平衡計分卡的公司中，至少有50%沒有發(fā)揮這個工具的戰(zhàn)略執(zhí)行和戰(zhàn)略調(diào)整功能，而只是把平衡計分卡作為“點名冊”，或者給員工發(fā)放補償金作參考依據(jù)。 2.我國農(nóng)業(yè)銀行成功運用平衡計分卡的若干要件 前文已述及，平衡計分卡的原理并不復(fù)雜，但成功運用卻殊非易事。在長期習(xí)慣“工具理性”的美國企業(yè)，平衡計分卡的實施尚有很多的問題和

8、困難，在長期習(xí)慣“人治”的中國企業(yè)中要成功運用平衡計分卡，面臨更多的基礎(chǔ)問題。結(jié)合美國環(huán)球金融服務(wù)公司的失敗案例，結(jié)合我國農(nóng)業(yè)銀行的實際，以及若干先行的農(nóng)業(yè)銀行在實施中的問題，我認(rèn)為，要成功運用平衡計分卡，必須重點關(guān)注以下要件： 1、要高度重視平衡計分卡的戰(zhàn)略傳導(dǎo)和戰(zhàn)略執(zhí)行功能，全行上下積極參與考核指標(biāo)和考核標(biāo)準(zhǔn)的設(shè)定。 平衡計分卡的創(chuàng)始人羅伯特·卡普蘭教授一再強調(diào)，平衡計分卡是一個戰(zhàn)略工具。確實，任何考核，都要通過“事后”的評價和獎懲來傳導(dǎo)企業(yè)戰(zhàn)略目標(biāo)和階段性策略目標(biāo)，從而起到對今后工作的“事前”引導(dǎo)作用。因此，平衡計分卡不能僅僅停留在事后考核的層面，更重要的是要在指標(biāo)的設(shè)定和業(yè)績

9、標(biāo)準(zhǔn)的設(shè)定過程中，明晰企業(yè)的戰(zhàn)略，傳導(dǎo)企業(yè)的戰(zhàn)略。對我國農(nóng)業(yè)銀行來說，由于企業(yè)規(guī)模較大，組織結(jié)構(gòu)復(fù)雜，業(yè)務(wù)復(fù)雜，尤其要珍視指標(biāo)設(shè)定的過程，企業(yè)高層要高度重視，積極參與平衡計分卡項目，充分利用平衡計分卡項目過程，在業(yè)務(wù)條（各事業(yè)部）和業(yè)務(wù)塊（區(qū)域分支行）內(nèi)部充分溝通，形成戰(zhàn)略共識和階段性策略共識。 2、指標(biāo)、權(quán)重和評價標(biāo)準(zhǔn)的設(shè)定必須科學(xué)合理，體現(xiàn)平衡的思想，體現(xiàn)戰(zhàn)略意圖和策略重點。 平衡計分卡，其精髓在于實現(xiàn)財務(wù)和非財務(wù)、過程和結(jié)果、長期和短期、內(nèi)部和外部的平衡，其指標(biāo)設(shè)計必須體現(xiàn)平衡的要求，追求業(yè)務(wù)的長效可持續(xù)發(fā)展。目前，我國農(nóng)業(yè)銀行紛紛開始向零售業(yè)務(wù)的戰(zhàn)略轉(zhuǎn)型，對零售銀行來說，在轉(zhuǎn)型初期，財

10、務(wù)效益不一定會立即顯現(xiàn)，此時，平衡計分卡的設(shè)計者就要站在戰(zhàn)略的高度，強調(diào)客戶、內(nèi)部流程、學(xué)習(xí)與成長維度的指標(biāo)，通過考核指標(biāo)來引導(dǎo)零售銀行擴大客戶群，改善內(nèi)部流程，做好產(chǎn)品、品牌、服務(wù)、渠道等方面的基礎(chǔ)工作，加強人才培養(yǎng)，加強能夠帶來未來效益的戰(zhàn)略性投入，從而為成功轉(zhuǎn)型奠定扎實的基礎(chǔ)。 3、主觀評價不能成為“補償性評價”，對于看似“定性”的指標(biāo)，也要盡量找到“定量”的表征。 指標(biāo)有定性和定量之分。在指標(biāo)設(shè)計中，需要特別注意的是，要設(shè)法使定性指標(biāo)能夠有定量的表征，以保證考核的嚴(yán)肅性、權(quán)威性。在環(huán)球金融服務(wù)公司的案例中，其失敗的教訓(xùn)之一是，主觀指標(biāo)設(shè)計不合理，為偏袒打開了方便之門，主管往往根據(jù)主觀好

11、惡，而不是客觀的業(yè)績來打分。事實上，即使是內(nèi)部流程、學(xué)習(xí)與成長這樣的看似“軟性”，看似“定性”的指標(biāo)，也可以，并且應(yīng)該有定量的體現(xiàn)。比如，對內(nèi)部流程維度的考核，可以設(shè)定業(yè)務(wù)處理時間縮短的目標(biāo)，設(shè)定流程差錯率的目標(biāo)，設(shè)定流程中內(nèi)外客戶滿意度的目標(biāo)，設(shè)定流程中成本消耗的目標(biāo)。又如，對于學(xué)習(xí)與成長指標(biāo)，假如銀行要向零售業(yè)務(wù)戰(zhàn)略轉(zhuǎn)型，設(shè)定了三年內(nèi)人均理財產(chǎn)品銷售量要進(jìn)入同業(yè)前三名的目標(biāo)，而要達(dá)到這個目標(biāo)，三年內(nèi)必須要有20%的個人銀行員工拿到理財規(guī)劃師證書，再將這個目標(biāo)向零售銀行條線及分支行分解，量化指標(biāo)就清晰可見了。概言之，要使考核指標(biāo)“硬性”起來，使平衡計分卡考核成為“激勵獎懲計劃”，而不是“補償

12、計劃”。 4、要在平衡計分卡指標(biāo)設(shè)定中打破部門分割的局面，倡導(dǎo)團(tuán)隊合作、部門協(xié)同，把全行的力量凝聚到總體戰(zhàn)略執(zhí)行上來。 部門分割、橫向失衡是發(fā)展到一定規(guī)模的企業(yè)所面臨的通病。在一個著名消費日用品民營企業(yè)的案例中，公司的戰(zhàn)略是不斷推出新產(chǎn)品以保持公司在市場上的競爭優(yōu)勢。營銷部門和銷售部門認(rèn)為，老產(chǎn)品市場趨向飽和，迫切需要新產(chǎn)品來擴大市場份額，銷售業(yè)績上不去很大程度上是由于可以成功銷售的新產(chǎn)品太少。而技術(shù)部門感覺，本部門的開發(fā)能力還是很強的，每年能開發(fā)出100個左右的新產(chǎn)品，但是做得非常辛苦，中選率很低，而且總是遭到其他部門的指責(zé)和抱怨。每次公司會議，營銷部門和銷售部門總是對技術(shù)部門的能力提出質(zhì)疑

13、，部門間關(guān)系也蒙上了陰影。 造成技術(shù)部門和營銷部門橫向脫節(jié)的原因在于，彼此都沒有從公司戰(zhàn)略目標(biāo)的高度出發(fā)來確定自己的工作重點和跨部門的協(xié)調(diào)，而更為具體的原因之一，則是部門考核指標(biāo)的不協(xié)同：對技術(shù)部的考核只有新產(chǎn)品技術(shù)開發(fā)數(shù)量指標(biāo)，對營銷部門的考核只有銷量和金額指標(biāo)。 在咨詢公司的引導(dǎo)下，銷售部門和技術(shù)部門共同分析誰是平衡計分卡所有者的內(nèi)部客戶，明確這些內(nèi)部客戶的需求、要求和期望，將部門間的要求和期望融合于部門的平衡計分卡之中，設(shè)定了一些雙方共同承擔(dān)的目標(biāo)和指標(biāo)，比如，在技術(shù)部門"加強市場導(dǎo)向的產(chǎn)品開發(fā)"的目標(biāo)中，設(shè)立了"新產(chǎn)品銷量"、"新產(chǎn)品成

14、為公司主力產(chǎn)品的比率"等考核項目，從而促進(jìn)公司內(nèi)部組織在橫向上取得最大的協(xié)調(diào)和合作。 銀行的業(yè)務(wù)運作也類似，業(yè)務(wù)部門和技術(shù)部門、業(yè)務(wù)部門和風(fēng)險管理部門、業(yè)務(wù)部門和運營支持部門之間，工作職能不同，工作著眼點、工作目標(biāo)不同，會導(dǎo)致內(nèi)部協(xié)同上的問題。因此，需要在平衡計分卡體系中設(shè)定協(xié)同性指標(biāo)，比如，風(fēng)險管理部門和運營支持部門也要承擔(dān)產(chǎn)品銷售量的指標(biāo)，銷售部門也要承擔(dān)風(fēng)險指標(biāo)，從而引導(dǎo)內(nèi)部溝通協(xié)作、換位思考，倡導(dǎo)團(tuán)隊合作，獲得最佳的協(xié)同效果。 5、要堅持考核的透明度：方法透明、過程透明、數(shù)據(jù)透明、結(jié)果透明，并為這種透明度提供信息系統(tǒng)的支持。 考核是一個引導(dǎo)手段，要發(fā)揮它的最大效用，必須提高它

15、對被考核者的透明度，包括方法透明、過程透明、數(shù)據(jù)透明、結(jié)果透明。在環(huán)球金融服務(wù)公司的案例中，其失敗的一個原因在于，考核過程對于被考核者來說是一個不透明的“黑箱”，被考核者看不清“努力成績獎懲”之間的關(guān)系。理想的考核體系，應(yīng)該能夠及時提供過程中的考核業(yè)績，從而真正發(fā)揮“過程中的”引導(dǎo)作用，及時糾正、引導(dǎo)被考核者的行為，真正把被考核者的行為引導(dǎo)到執(zhí)行全行戰(zhàn)略的方向上來。 而這，又對信息系統(tǒng)提出了要求。對許多企業(yè)而言，實施平衡計分卡的一個困難在于缺乏足夠的數(shù)據(jù)支持。一個細(xì)化分解到整個企業(yè)的平衡記分卡體系將涉及方方面面的數(shù)據(jù)，數(shù)據(jù)量龐大，必須依賴于強大的信息系統(tǒng)支撐，對于擁有海量數(shù)據(jù)的銀行來說，信息系

16、統(tǒng)平臺就更為重要，產(chǎn)品、客戶、機構(gòu)（包括分行、支行、客戶經(jīng)理等）等不同維度所創(chuàng)造的價值都必須作出客觀合理的衡量。同時，平衡計分卡各種衡量指標(biāo)以及對戰(zhàn)略目標(biāo)的層層分解，必須建立在組織內(nèi)部資源成本合理分配和準(zhǔn)確計量的基礎(chǔ)之上，必須對銀行的經(jīng)營數(shù)據(jù)和考核數(shù)據(jù)進(jìn)行有效的整合和積累。 6、要將平衡計分卡考核體系建設(shè)和內(nèi)部流程、崗位職責(zé)的梳理緊密結(jié)合。 實施平衡計分卡需要和內(nèi)部組織體系、制度體系、流程體系的建設(shè)相結(jié)合。一方面，實施平衡計分卡，離不開銀行內(nèi)部管理制度、部門及崗位職責(zé)劃分、業(yè)務(wù)流程，以及與績效考核相配套的人力資源管理的具體環(huán)節(jié)的支持作用；另一方面，可以借助平衡計分卡項目的實施過程來厘清各層面、

17、各組織機構(gòu)、各具體崗位的職能，從而達(dá)到一石二鳥的效果。 通過業(yè)務(wù)流程分析、崗位職責(zé)梳理，不僅有助于內(nèi)部流程維度的考核，而且可以在此基礎(chǔ)上開展各項業(yè)務(wù)的作業(yè)成本分析和價值分析，進(jìn)而根據(jù)分析結(jié)果，結(jié)合平衡計分卡的理論框架，來確立不同層面的關(guān)鍵成功因素、衡量標(biāo)準(zhǔn)，厘清業(yè)務(wù)流程間的驅(qū)動關(guān)系。此外，作為績效管理的配套制度，員工行為規(guī)范、薪酬和獎勵制度、職務(wù)任免制度以及培訓(xùn)制度等內(nèi)部制度對平衡計分卡的正常實施也起著相當(dāng)關(guān)鍵的作用，需要一并理順。 7、要充分認(rèn)識企業(yè)文化的支持作用，形成平衡計分卡項目和企業(yè)文化建設(shè)的良性互動關(guān)系。 實施平衡計分卡是一項需要管理層、各部門、各分支行、團(tuán)隊和個人充分參與的工程，只

18、有各個層次對銀行的整體戰(zhàn)略、局部策略和階段性策略充分認(rèn)同，才能保證平衡計分卡的順利實施。企業(yè)文化能夠賦予群體共同的企業(yè)精神，使員工形成較為一致的價值取向，優(yōu)良的企業(yè)文化能夠提高企業(yè)的凝聚力，增強員工的自豪感和對企業(yè)戰(zhàn)略的認(rèn)同感，有利于考核制度的實施。因此，要充分認(rèn)識到企業(yè)文化對平衡計分卡實施的支持作用。 同時，通過平衡計分卡的實施，通過各個層次對戰(zhàn)略目標(biāo)、策略目標(biāo)、具體考核指標(biāo)、考核標(biāo)準(zhǔn)的深度溝通、分解落實，能夠為銀行內(nèi)部提供一個不可多得的溝通平臺，因此，也要使平衡計分卡項目的實施成為進(jìn)一步構(gòu)建企業(yè)文化的過程，從而形成平衡計分卡考核和企業(yè)文化建設(shè)的良性互動關(guān)系。 8、平衡計分卡項目要取得成功，

19、貴在堅定地執(zhí)行。 在農(nóng)業(yè)銀行實施平衡計分卡項目是一件復(fù)雜的工程，尤其在實施的初期，面臨著確定戰(zhàn)略愿景、梳理各層面的崗位職責(zé)和工作目標(biāo)、分解各層面的關(guān)鍵考核指標(biāo)、采集業(yè)績數(shù)據(jù)、建設(shè)信息系統(tǒng)等復(fù)雜的、甚至困難的工作，對管理層來說，必須認(rèn)準(zhǔn)方向，迎難而上，保持戰(zhàn)略決心，堅定地執(zhí)行下去。在環(huán)球金融服務(wù)公司的案例中，評價標(biāo)準(zhǔn)不堅定，部門經(jīng)理抱怨考核指標(biāo)的評價標(biāo)準(zhǔn)每個季度都會變來變?nèi)?，?dǎo)致大家喪失了對平衡計分卡的信心，成為項目失敗的重要因素。我們的農(nóng)業(yè)銀行必須充分吸取環(huán)球金融服務(wù)公司的教訓(xùn)。 猶豫和騎墻乃兵家大忌。所謂堅定的執(zhí)行，其實有兩個層次的內(nèi)涵：一是在設(shè)定戰(zhàn)略目標(biāo)時要高瞻遠(yuǎn)矚，找準(zhǔn)方向，為后續(xù)的執(zhí)行

20、找到一個堅固的立足點，只有高瞻遠(yuǎn)矚、深思熟慮的戰(zhàn)略，才是無法輕易撼動的戰(zhàn)略；二是一旦找準(zhǔn)了方向，就要堅持執(zhí)行不動搖。 很多時候，殊途可以同歸，不同的路徑、方法，其實都可以到達(dá)同樣成功的彼岸，關(guān)鍵在于堅持執(zhí)行不動搖。猶豫和騎墻，將會導(dǎo)致戰(zhàn)略的偏移，打亂路徑和方向，讓整個組織無所適從，帶來最大的組織危害。 agricultural bank bsc in the successful application of a number of elements "can not be measured, can not be managed," this is professor r

21、obert kaplan "the balanced scorecard: a revolutionary assessment and management systems, "the opening chapter of a book first sentence.”what you want, you have to measure what," this is one of the many management master's earnest truth. along with the agricultural bank of scale an

22、d increasingly complex business, the market competition is becoming increasingly fierce, and organizational changes in the reform, how will the bank's overall strategy to effectively reach all business lines, conduction of the branches, and each branch staff become an extremely important and ver

23、y difficult task. faced with this challenge, in recent years, the agricultural bank have introduced the balanced scorecard management tool.balanced scorecard theory is not complicated, it from the financial, customers, internal processes, learning and growth in four dimensions for performance evalua

24、tion breakthrough performance evaluation of the traditional heavy financial light non-financial aspects, the short-term performance of light weight long-term performance, light re-evaluation of the results of the evaluation process defects, and through performance evaluation tools to build a corpora

25、te strategy decomposition, conduction, management mechanisms, so as to achieve strategic and tactical, financial and non-financial, process and results of the internal and external, short - and long-term balance, which is a strong performance evaluation and strategic management tool.however, the bsc

26、 does not constitute a panacea and that its successful application is no easy task either. balanced scorecard in western countries in the creation and use of nearly 20 years, both success stories and failures of the case. agricultural bank in the introduction of the balanced scorecard management met

27、hods in vogue, not only to pursue "huge", but also to pursue "realistic" balanced scorecard in the sound of a hot, it is necessary to use it for sober reflection. this paper attempts to pass a balanced scorecard case of failure, combined with the actual situation in china, aggreg

28、ate balance scorecard in the agricultural bank of china's successful use of a number of basic elements, with a view to enabling the balanced scorecard in the agricultural bank of china do use "vivid" really play good performance evaluation and strategic management effectiveness.1. glob

29、al financial services companies bsc application of the failure casesglobal financial services companies in north america are an outstanding example of the financial sector. in the 20th century, before the 1990s, the company's performance evaluation is a financial-oriented. has been working for t

30、he financial profit maximization goals. early 1990s, the experience of the financial performance of the fall, global financial services company's executives began planning the company's development strategy. 1993. companies manager assessment and encouragement from a single target profit adj

31、usted for multiple indicators of performance incentive plan (performance incentive plan, pip), the introduction of more concern to customer satisfaction and corporate growth potential, such as the non-financial indicators, through the established formula allocation target weight and calculating bonu

32、s. 1995 second quarter, the company further implementation of a balanced scorecard - based incentive system.new incentive system includes six categories of financial and non-financial indicators. the number of non-financial indicators reflects a high-level manager in charge of the subjective perform

33、ance evaluations, as a new incentive system is different from the original incentive system notable features. north american companies in the banking division as an example, the set of financial, strategic, customers, control, human resources, the standard of six major categories of indicators. amon

34、g them, former three indicators are provided for each of the "sub-standard" (also is a target value. expedition is not achieved its stated objectives and achieve the established objectives, or outstanding achievement of the established goals); for after three indicators are not standard-se

35、tting, but scores given ceiling. each manager of the regional total for the six categories based on the indicators of the overall score is given.although the global financial services company announced on balanced scorecard constructed examination system, it did not meet the "vivid" realm.

36、secondly, there are cards ion american banking financial shippable services evaluation standards firm, department managers complained that the evaluation criteria for the evaluation of each quarter will be changed. bonuses determined to them is a "black-box", favoritism and complained that

37、 the uncertainty has become the focus members of the bsc lead to a loss of confidence. third, the scorecard is "unbalanced" and forced to raise price pressures, the profit is still scorecard the focal point, and some short-term financial targets identified as a key factor in the bonus.four

38、thly, the introduction of a subjective evaluation indicators have not only failed to achieve the desired results, but to "disrupt" the original examination system, the "incentive system" into a "compensation system," the "bonus" more like "compensation&qu

39、ot; and, subjective indicators not serious implementation of the partial opening of the floodgates.finally, the design and implementation of the deviation, even company executives and human resource managers are challenged to measure an advanced enterprise management degree of "markers" wh

40、at is the.one can imagine the outcome, the end of 1998; global financial services companies finally abandoned the balanced scorecard assessment, return to a revenue-based commission style of the assessment method. indeed, the global financial services company's case is just one of many cases of

41、failure, according to kaplan's estimate, the united states claimed that the use of the balanced scorecard companies, at least 50% did not play a strategic tool for the implementation and strategic adjustment function, bsc but only as a "roster spots," or the payment of compensation to

42、the employees for reference.2. agricultural bank of china's successful application of certain elements of the balanced scorecard as already mentioned, the principle of balanced scorecard is not complicated, but successful use of it is not an easy task. long accustomed to the "tool rational&

43、quot; american enterprises, the implementation of the balanced scorecard are still many problems and difficulties, long accustomed to the "rule of man" chinese enterprises to successfully use the balanced scorecard, facing more basic problems. with the united states the global financial se

44、rvices company's failure cases, with the agricultural bank of china's reality, and the first of a number of agricultural banks in the implementation of the question, i think, the successful use of the balanced scorecard. must focus on the following elements:1. bsc should attach great importa

45、nce to the strategic implementation of the strategy and conduction function, the next trip all actively involved in assessing targets and assessment standards setting.bsc founder professor robert kaplan repeatedly stressed that the balanced scorecard is a strategic tool. indeed, any assessment must

46、be adopted "after" the evaluation and incentives to enterprises conduction strategic goals and short-term strategic goals, to serve as the future work of a "prior" guiding role. therefore, the bsc should not be only in the subsequent assessment level, more important is to set tar

47、gets and performance standards setting process, the clarity of strategic enterprises, conduction enterprise strategies. agricultural bank of china, as larger enterprises, the complex organizational structure, business complex particularly cherished set of indicators, the senior should attach great i

48、mportance to and actively participate in the balanced scorecard, make full use of the balanced scorecard project process in business (the cause of) and the operating block (regional branches) of full internal communication, formation of a strategic consensus and consensus phase strategy.2. indicator

49、s, and the weight of the evaluation criteria set to be scientific and rational thinking reflects the balance reflects strategic intentions and strategy.balanced scorecard, its essence is to achieve financial and non-financial, process and results, long-term and short-term, internal and external bala

50、nce, the indicators reflect a balance must design requirements, the pursuit of a long-term sustainable business development. currently, the agricultural bank of china have started to retail business strategic restructuring of the retail banks, in the initial phase of transition. financial benefits w

51、ould not necessarily be immediately apparent, this time, the designers must balanced scorecard from a strategic perspective, emphasizing customers, internal processes, learning and growth dimensions of the indicators, passed the assessment indicators to guide the expansion of the retail banking cust

52、omer base, improve internal processes, do products, brands, services, channels and so on the basis of work and strengthen personnel training, to bring the future to enhance the effectiveness of strategic input, so as to lay a successful restructuring solid foundation.3. subjective evaluation should

53、not become "compensatory evaluation", seemed to be "qualitative" indicators, we try to find the "quantitative" characterization. indicators are qualitative and quantitative market. in indicator design, the need to pay particular attention to is trying to ensure that the

54、 qualitative and quantitative indicators to the characterization, assessment to ensure the solemnity and authority. in the global financial services companys cases, the failure of one of the lessons is that the unreasonable design of the subjective indicators, to open the door to favoritism, the com

55、petent often based on subjective preferences, rather than objective performance to scoring. in fact, even internal processes, learning and growth in the seemingly "soft" and seemingly "qualitative" indicators can and should be quantitative expression. for instance, the internal d

56、imensions of the assessment process can be set to shorten the processing time of the goal, the error rate setting process, setting process and beyond customer satisfaction goals, setting process cost expendable target. again, learning and growth targets, if the retail banking business to the strateg

57、ic restructuring, set three years, per capita sales of financial products to enter the industry with the top three objectives, and to achieve this goal, within three years must have 20% of their personal bank employees to get financial planners certificate, to further the goal line retail banks and

58、their branches decomposition, quantitative indicators of visible. in summary, the assessment criteria to make "hard", so that bsc assessment as "incentive plan," instead of "compensation scheme."4. the balanced scorecard indicators were set to break the division in depa

59、rtments, and promote teamwork, departmental coordination, the entire strength of the line with the overall strategy implementation. departments and horizontal imbalances are developed to a certain scale enterprises are facing a common problem. in a well-known private enterprises consumption of daily necessities to the case, the companys strategy is to continuously introduce new products to keep the company in the market, competitive advantage. marketing departments and sales departments that old