外文翻譯--平衡計(jì)分卡在農(nóng)業(yè)銀行成功應(yīng)用的若干要件

1、<p>　　本科畢業(yè)設(shè)計(jì)（論文）</p><p>　　外文參考文獻(xiàn)譯文及原文</p><p>　　學(xué) 院 經(jīng)濟(jì)管理學(xué)院 </p><p>　　專 業(yè) 工商管理 </p><p>　　年級班別 </p><p>　　學(xué) 號

2、 </p><p>　　學(xué)生姓名 </p><p>　　指導(dǎo)教師 </p><p>　　年 月 日</p><p><b>　　Contents</b></p><p>　　外文文獻(xiàn)譯文……………………………………………………

3、……………………1</p><p>　　外文文獻(xiàn)原文…………………………………………………………………………7</p><p>　　平衡計(jì)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(jì)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。“你想得到什么，就得衡量什么”，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(kuò)大、業(yè)務(wù)

4、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)</p><p>　　到各分行、支行和每個員工，成為一項(xiàng)極為重要而又相當(dāng)艱巨的工作。</p><p>　　面對這一挑戰(zhàn),近年來，農(nóng)業(yè)銀行紛紛引入平衡計(jì)分卡這一管理工具。平衡計(jì)分卡的原理并不復(fù)雜，它從財(cái)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(cái)務(wù)方面輕非財(cái)務(wù)方面

5、、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(jī)制，從而實(shí)現(xiàn)戰(zhàn)略和戰(zhàn)術(shù)、財(cái)務(wù)和非財(cái)務(wù)、過程和結(jié)果、內(nèi)部和外部、短期和長期的平衡，是一</p><p>　　個有力的業(yè)績評價和戰(zhàn)略管理工具。 </p><p>　　然而，平衡計(jì)分卡并非包治百病的良藥，其成功運(yùn)用也絕非易事，平衡計(jì)分卡在西方國家創(chuàng)設(shè)和運(yùn)用的近二十年時間里，既有成功案例，也

6、有失敗的案例。在農(nóng)業(yè)銀行引入平衡計(jì)分卡管理方式的熱潮中，不僅要追求“形似”，更要追求“神似”；在對平衡計(jì)分卡的一片追捧聲中，有必要對它的運(yùn)用進(jìn)行清醒的思考。本文試圖通過一個平衡計(jì)分卡的失敗案例，并結(jié)合我國實(shí)際，總結(jié)平衡計(jì)分卡在我國農(nóng)業(yè)銀行成功運(yùn)用的若干基礎(chǔ)要件，以期使平衡計(jì)分卡在我國農(nóng)業(yè)銀行的運(yùn)用做到“形神兼?zhèn)洹?，真正發(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(jì)分卡應(yīng)用的失敗案例 </p><

7、;p>　　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(cái)務(wù)為導(dǎo)向的，公司一直致力于利潤最大化的財(cái)務(wù)目標(biāo)。90年代初，經(jīng)歷了財(cái)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(jì)劃（Performance Incentive

8、 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(cái)務(wù)指標(biāo)，通過既定公式分配指標(biāo)權(quán)重并計(jì)算獎金。1995年的第二個季度，公司又進(jìn)一步實(shí)施了基于平衡計(jì)分卡的激勵系統(tǒng)。 　　新的激勵系統(tǒng)中包括了六大類的財(cái)務(wù)和非財(cái)務(wù)指標(biāo)，其中的一些非財(cái)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)

9、定了財(cái)務(wù)、戰(zhàn)略、客戶、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(xiàng)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(shí)現(xiàn)既</p><p>　　2.我國農(nóng)業(yè)銀行成功運(yùn)用平衡計(jì)分卡的若干要件 　　前文已述及，平衡計(jì)分卡的原理并不復(fù)雜，但成功運(yùn)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(jì)分卡的實(shí)施尚有很多的問題和困難，在長期習(xí)慣“人治”的中國企業(yè)中要成功運(yùn)用平衡計(jì)分卡，面臨更多的基礎(chǔ)問題。結(jié)

10、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(shí)際，以及若干先行的農(nóng)業(yè)銀行在實(shí)施中的問題，我認(rèn)為，要成功運(yùn)用平衡計(jì)分卡，必須重點(diǎn)關(guān)注以下要件： 1、要高度重視平衡計(jì)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(jì)分卡的創(chuàng)始人羅伯特·卡普蘭教授一再強(qiáng)調(diào)，平衡計(jì)分卡是一個戰(zhàn)略工具。確實(shí)，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

11、的“事前”引導(dǎo)作用。因此，平衡計(jì)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(jì)分卡項(xiàng)目，充分利用平衡計(jì)分卡項(xiàng)目過程，在業(yè)務(wù)</p><p>　　4、要在平衡計(jì)分卡指標(biāo)設(shè)定中打破部門分割的局面，倡導(dǎo)團(tuán)隊(duì)合作、部門協(xié)同，把全行的力

12、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(fèi)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(kuò)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(qiáng)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

13、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，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(diǎn)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(jì)分卡所有者的內(nèi)部客戶，明確這些

14、內(nèi)部客戶的需求、要求和期望，將部門間的</p><p>　　Agricultural Bank BSC in the successful application of a number of elements </p><p>　　"Can not be measured, can not be managed," This is Professor Robert K

15、aplan ? "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 manageme

16、nt master's earnest truth. Along with the Agricultural Bank of scale and increasingly complex business, the market competition is becoming increasingly fierce, and organizational changes in the reform, how will the b

17、ank's over</p><p>　　Balanced Scorecard theory is not complicated, it from the financial, customers, internal processes, learning and growth in four dimensions for performance evaluation Breakthrough perf

18、ormance 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, a

19、nd through performance evaluation tools to build a corporate strategy decomposition, conduction, </p><p>　　However, the BSC does not constitute a panacea and that its successful application is no easy task e

20、ither. 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 methods

21、 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 </p><p>

22、;　　Global financial services companies BSC application of the failure cases</p><p>　　Global financial services companies in North America are an outstanding example of the financial sector. In the 20th centu

23、ry, before the 1990s, the company's performance evaluation is a financial-oriented. Has been working for the financial profit maximization goals. Early 1990s, the experience of the financial performance of the fall,

24、Global financial services company's executives began planning the company's development strategy. 1993. Companies Manager assessment and encouragement from a sing</p><p>　　New incentive system includ

25、es six categories of financial and non-financial indicators. The number of non-financial indicators reflects a high-level manager in charge of the subjective performance evaluations, as a new incentive system is differen

26、t 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 categ

27、ories of indicators. Among them, </p><p>　　Although the global financial services company announced on Balanced Scorecard constructed examination system, it did not meet the "vivid" realm.</p>

28、;<p>　　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

29、changed. Bonuses determined to them is a "black-box", favoritism and complained that the uncertainty has become the focus Members of the BSC lead to a loss of confidence. </p><p>　　Third, the score

30、card 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.</p><p>　　Four

31、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 "

32、compensation system," the "bonus" more like "compensation" and, subjective indicators not serious implementation of the partial opening of the floodgates.</p><p>　　Finally, the desig

33、n and implementation of the deviation, Even company executives and human resource managers are challenged to measure an advanced enterprise management degree of "markers" What is the.</p><p>　　One

34、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. </p><p>

35、;　　Indeed, the global financial services company's case is just one of many cases of failure, according to Kaplan's estimate, The United States claimed that the use of the Balanced Scorecard companies, At least 5

36、0% 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 the employees for reference.</p><p>　　

37、2. Agricultural Bank of China's successful application of certain elements of the balanced scorecard </p><p>　　As already mentioned, the principle of balanced scorecard is not complicated, but successful

38、 use of it is not an easy task. Long accustomed to the "tool rational" American enterprises, the implementation of the Balanced Scorecard are still many problems and difficulties, long accustomed to the "r

39、ule of man" Chinese enterprises to successfully use the Balanced Scorecard, facing more basic problems. With the United States the global financial services company's failure cases, with the Agricultural</p&g

40、t;<p>　　1. BSC should attach great importance to the strategic implementation of the strategy and conduction function, the next trip all actively involved in assessing targets and assessment standards setting.<

41、/p><p>　　BSC founder Professor Robert Kaplan ? repeatedly stressed that the balanced scorecard is a strategic tool. Indeed, any assessment must be adopted "after" the evaluation and incentives to ente

42、rprises 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

43、 is to set targets and performance standards setting process, the clarity of strategic enterprises,</p><p>　　2. Indicators, and the weight of the evaluation criteria set to be scientific and rational thinkin

44、g reflects the balance reflects strategic intentions and strategy.</p><p>　　Balanced Scorecard, its essence is to achieve financial and non-financial, process and results, long-term and short-term, internal

45、and external balance, 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 stra

46、tegic restructuring of the retail banks, in the initial phase of transition. financial benefits would not necessarily be immediately apparent, this t</p><p>　　3. Subjective evaluation should not become "

47、;compensatory evaluation", seemed to be "qualitative" indicators, we try to find the "quantitative" characterization. </p><p>　　Indicators are qualitative and quantitative market. In

48、 indicator design, the need to pay particular attention to is trying to ensure that the qualitative and quantitative indicators to the characterization, assessment to ensure the solemnity and authority. In the global fin

49、ancial services company’s cases, the failure of one of the lessons is that the unreasonable design of the subjective indicators, to open the door to favoritism, the competent often based on subjective preferences, rather

50、 than </p><p>　　4. The Balanced Scorecard indicators were set to break the division in departments, and promote teamwork, departmental coordination, the entire strength of the line with the overall strategy

51、implementation. </p><p>　　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

52、to the case, The Company’s strategy is to continuously introduce new products to keep the company in the market, competitive advantage. Marketing departments and sales departments that old products saturated market trend

53、s, there is an urgent need for new products to increase market share, Sales performance falters lar</p><p>　　Creating technical and marketing departments horizontal line reason is that the Both sides are not

54、 from the company's strategic goals for the starting point to determine their own priorities and cross-sect oral coordination, and the more specific one of the reasons that the department is assessing targets of syne

55、rgy : The Ministry of technical evaluation of new products only quantitative indicators of technology development, marketing departments of the examination only sales and the amount of i</p><p>　　The consult

56、ing firm under the guidance of marketing departments and technical departments to analyze who is the owner of the Balanced Scorecard internal clients, clear these internal customer needs, demands and expectations The sec

57、tor will demand and expect the department to integrate the Balanced Scorecard, set some mutually shared goals and targets, for example, in the technology sector "market-oriented product development" goals, the

58、establishment of a "new product sales," "The new products b</p><p>　　The bank has similar operations, business sector and technology sector, business sector and risk management departments, bu

59、siness and operational support departments, between different functions, focus and objectives, Internal synergies will lead to the problem. Therefore, the need to set the Balanced Scorecard system synergy targets, for ex

60、ample, risk management and operations support departments should also bear an indicator of product sales, marketing departments should also bear the risk ind</p><p>　　5. Adhere to the transparency of evaluat

61、ion: Methods transparent, transparent process, data transparent, transparent results, and such transparency and to provide information systems support. </p><p>　　Appraisal is a guide means to play its best e

62、ffect, it must be to enhance the transparency of evaluation, Methods include transparency, transparency, transparency of data, and the results transparent. In the global financial services companies cases, the failure of

63、 one of the reasons is that assessment process for the evaluation was concerned is a non-transparent "black box" examination was not clear who "work-performance-incentive" of the relationship between.

64、 Ideal examination system, should b</p><p>　　This was also the information system requirements. For many enterprises, the implementation of a Balanced Scorecard difficulty lies in the absence of sufficient d

65、ata. Decomposition of a thinning of the entire enterprise balanced scorecard system will involve all aspects of the data, data is voluminous. must rely on the strong support of information systems, for the owners of the

66、massive data banks, information systems platform is even more important, products, customers, organizations (including</p><p>　　6. Balanced Scorecard evaluation system should construction and internal proces

67、ses, sorting out their duties closely integrated.</p><p>　　Balanced Scorecard implementation needs and internal organization systems, systems, the construction of a system process integration. On one hand, t

68、he implementation of the Balanced Scorecard, is inseparable from the bank's internal management system, departments and positions of responsibilities, business process, and the evaluation of performance and supportin

69、g the management of human resources in support of specific links; the other hand, Balanced Scorecard can help the process of the impleme</p><p>　　Through business process analysis, sorting out their duties,

70、not only to the internal dimensions of the evaluation process. Further, it can also be carried out based on the operations of the operating cost analysis and value analysis, and then the light of the outcome, BSC with th

71、e theoretical framework to establish different levels of critical success factors, criteria, clarifying the business process-driven relationship. In addition, as part of the performance management system supporting staf&

72、lt;/p><p>　　7. To fully understand the corporate culture support role to form BSC projects and the building of enterprise culture benign interaction. </p><p>　　Implementation of the Balanced Scorec

73、ard is a need for management of all departments and branches, teams and individuals to fully participate in the project, Only banks at all levels of the overall strategy, local strategies and short-term strategies fully

74、recognized, can guarantee the smooth implementation of the Balanced Scorecard. Corporate culture can give the groups a common entrepreneurial spirit, so as to enable the staff to form a more consistent value orientation;

75、 Good corporate culture</p><p>　　Meanwhile, through the implementation of the Balanced Scorecard, through all levels of strategic goals, the strategic objectives, specific evaluation criteria, depth examinat

76、ion of the communication standards, the implementation of decomposition, for the bank to provide a rare internal communication platform, it BSC also to the implementation of the project has become further established ent

77、erprises in this process, thus BSC assessment and the corporate culture of benign interaction.</p><p>　　8. Balanced Scorecard project to be successful, in your firm implementation</p><p>　　Agric

78、ultural Bank in the implementation of the Balanced Scorecard project is a complicated project, especially in the early years, faced with a strategic vision, and processed all levels of job responsibilities and goals, the

79、 level of decomposition of the key indicators, performance data acquisition, construction, information systems and other complex, even difficult task of management, it is important to clearly identify the direction, head

80、-on and maintain strategic determination, firmly implem</p><p>　　Hesitant and on the fence is quite taboo. The implementation of the so-called firm, there are two levels of meaning: First, set strategic goal

81、s to be forward looking, find direction, for the implementation of the follow-up to find a solid footing, only forward-looking, well-thought-out strategy is not easily shake the strategy; once the two were able to find a

82、 direction, we must adhere unswervingly implement.</p><p>　　Very often, it is pedestrians can return together, the different path method, can reach the other side of the same success, the key task is to upho