译文：平衡计分卡在农业银行成功应用的条件摘自：乔治•伯兰德，斯科特•斯内尔著.《人力资源管理》(第13版)，大连：东北 财经大学出版社，2003.“不能衡量，就无法管理”，这是罗伯特•卡普兰教授《平衡计分卡：一种革 命性的评估和管理系统》一书的开篇第一句话你想得到什么，就得衡量什么”， 这是众多管理大师的谆谆忠言随着农业银行规模不断扩大、业务日益复杂、 市场竞争日益激烈，以及组织架构的改革变化，如何将全行的整体战略有效地 传导到各业务条线，传导到各分行、支行和每个员工，成为一项极为重要而又 相当艰巨的工作面对这一挑战,近年来，农业银行维度进行业绩评价，突破了 传统业绩评价重财务方面轻非财务方面、重短期业绩轻长期业绩、重结果评价 轻过程评价的缺陷，并通过业绩评价手段构筑起一个企业战略分解、传导、管 理机制，从而实现战略和战术、财务和非财务、过程和结果、内部和外部、短 期和长期的平衡，是一个有力的业绩评价和战略管理工具然而，平衡计分卡并非包治百病的良药，其成功运用也绝非易事，平衡计 分卡在西方国家创设和运用的近二十年时间里，既有成功案例，也有失败的案 例在农业银行引入平衡计分卡管理方式的热潮中，不仅要追求“形似”，更要 追求“神似”；在对平衡计分卡的一片追捧声中，有必要对它的运用进行清醒的 思考。
本文试图通过一个平衡计分卡的失败案例，并结合我国实际，总结平衡 计分卡在我国农业银行成功运用的若干基础要件，以期使平衡计分卡在我国农 业银行的运用做到“形神兼备”，真正发挥理想的业绩评价和战略管理的功效1. 美国环球金融服务公司平衡计分卡应用的失败案例美国环球金融服务公司(the US Global Financial Services)是北美金融领域 的佼佼者在20世纪90年代以前，公司的业绩评价都是以财务为导向的，公 司一直致力于利润最大化的财务目标90年代初，经历了财务业绩的大幅下滑 后，环球金融服务公司的高层主管开始重新规划公司的发展战略1993年，公 司把部门经理的考核激励从单一的利润指标调整为多重指标的业绩激励计划 (Performance Incentive Plan, PIP)，引入更多关注客户满意度和公司成长性等方 面的非财务指标，通过既定公式分配指标权重并计算奖金1995年的第二个季 度，公司又进一步实施了基于平衡计分卡的激励系统新的激励系统中包括了六大类的财务和非财务指标，其中的一些非财务指 标反映了高层主管对经理业绩的主观评价，成为新的激励系统区别于原有激励 系统的显著特征。
以公司的北美银行分部（ The North American Banking Division）为例，设定了财务、战略、客户、控制、人力资源、标准六大类指标 其中，对于前三类指标，每项指标都设有“标准分”（也就是一个目标值，考察 是没有实现既定目标、实现了既定目标、还是出色实现了既定目标）；对于后三 类指标，则不设定标准分，而是给出总分上限每个经理的总分由区域主管根 据六大类指标的得分情况综合给出虽然环球金融服务公司宣称基于平衡计分卡思想构建了考核体系，但却没 有达到“形神兼备”的境界第一，虽然公司以业绩激励计划（PIP）对部门经理进行考核，但是在执行 过程中，部门经理却发现，奖金在很大程度上取决于一些“计分卡指标以外的因 素”，降低了平衡计分卡的权威性和严肃性，降低了薪酬和业绩的相关性第二，存在平衡计分卡评价标准不坚定，部门经理抱怨考核指标的评价标 准每个季度都会变来变去，奖金的确定对他们来说是一个“黑箱”，偏袒和不确 定性成为抱怨的焦点，导致大家对平衡计分卡失去信心第三，计分卡是“不平衡”的，迫于提升股价的压力，利润仍然是计分卡的 重心所在，并且一些短期财务指标成为了确定奖金的关键因素。
第四，引入主观评价指标非但没有达到预期的效果，而且“扰乱”了原有的 考核体系，使“激励系统”变成了一个“补偿系统”，使“奖金”更象“补偿金”，并且， 主观指标执行不严肃，为偏袒大开方便之门最后，由于设计和执行中的偏差，连公司高层主管和人力资源经理也在质 疑衡量一个企业管理先进程度的“标记”究竟是什么结局可想而知，1998年末，环球金融服务公司最终放弃了平衡计分卡考核， 重新回到了以营业收入为基础的佣金风格的考核方式事实上，环球金融服务公司的案例只是众多失败案例之一，根据卡普兰的 估计，在美国宣称使用平衡计分卡的公司中，至少有50%没有发挥这个工具的 战略执行和战略调整功能，而只是把平衡计分卡作为“点名册”，或者给员工发 放补偿金作参考依据2. 我国农业银行成功运用平衡计分卡的若干要件前文己述及，平衡计分卡的原理并不复杂，但成功运用却殊非易事在长 期习惯“工具理性”的美国企业，平衡计分卡的实施尚有很多的问题和困难，在 长期习惯“人治”的中国企业中要成功运用平衡计分卡，面临更多的基础问题 结合美国环球金融服务公司的失败案例，结合我国农业银行的实际，以及若干 先行的农业银行在实施中的问题，我认为，要成功运用平衡计分卡，必须重点 关注以下要件：1、 要高度重视平衡计分卡的战略传导和战略执行功能，全行上下积极参 与考核指标和考核标准的设定。
平衡计分卡的创始人罗伯特•卡普兰教授一再强调，平衡计分卡是一个战略 工具确实，任何考核，都要通过“事后，，的评价和奖惩来传导企业战略目标和 阶段性策略目标，从而起到对今后工作的“事前”引导作用因此，平衡计分卡 不能仅仅停留在事后考核的层面，更重要的是要在指标的设定和业绩标准的设 定过程中，明晰企业的战略，传导企业的战略对我国农业银行来说，由于企 业规模较大，组织结构复杂，业务复杂，尤其要珍视指标设定的过程，企业高 层要高度重视，积极参与平衡计分卡项目，充分利用平衡计分卡项目过程，在 业务条（各事业部）和业务块（区域分支行）内部充分沟通，形成战略共识和 阶段性策略共识2、 指标、权重和评价标准的设定必须科学合理，体现平衡的思想，体现 战略意图和策略重点平衡计分卡，其精髓在于实现财务和非财务、过程和结果、长期和短期、 内部和外部的平衡，其指标设计必须体现平衡的要求，追求财务效益不一定会 立即显现，此时，平衡计分卡的设计者就要站在战略的高度，强调客户、内部 流程、学习与成长维度的指标，通过考核指标来引导零售银行扩大客户群，改 善内部流程，做好产品、品牌、服务、渠道等方面的基础工作，加强人才培养' 加强能够带来未来效益的战略性投入，从而为成功转型奠定扎实的基础。
3、 主观评价不能成为“补偿性评价”，对于看似“定性”的指标，也要尽量找 到“定量”的表征平衡计分卡绩效指标有定性和定量之分在指标设计中，需要特别注意的 是，要设法使定性指标能够有定量的表征，以保证考核的严肃性、权威性在 环球金融服务公司的案例中，其失败的教训之一是，主观指标设计不合理，为 偏袒打开了方便之门，主管往往根据主观好恶，而不是客观的业绩来打分事 实上，即使是内部流程、学习与成长这样的看似“软性”，看似“定性”的指标， 也可以，并且应该有定量的体现比如，对内部流程维度的考核，可以设定业 务处理时间缩短的目标，设定流程差错率的目标，设定流程中内外客户满意度 的目标，设定流程中成本消耗的目标又如，对于学习与成长指标，假如银行 要向零售业务战略转型，设定了三年内人均理财产品销售量要进入同业前三名 的目标，而要达到这个目标，三年内必须要有20%的个人银行员工拿到理财规 划师证书，再将这个目标向零售银行条线及分支行分解，量化指标就清晰可见 了概言之，要使考核指标“硬性”起来，使平衡计分卡考核成为“激励奖惩计划”， 而不是“补偿计划”4、要在平衡计分卡指标设定中打破部门分割的局面，倡导团队合作、部门 协同，把全行的力量凝聚到总体战略执行上来。
部门分割、横向失衡是发展到一定规模的企业所面临的通病在一个著名 消费日用品民营企业的案例中，公司的战略是不断推出新产品以保持公司在市 场上的竞争优势营销部门和销售部门认为，老产品市场趋向饱和，迫切需要 新产品来扩大市场份额，销售业绩上不去很大程度上是由于可以成功销售的新 产品太少而技术部门感觉，本部门的开发能力还是很强的，每年能开发出100 个左右的新产品，但是做得非常辛苦，中选率很低，而且总是遭到其他部门的 指责和抱怨每次公司会议，营销部门和销售部门总是对技术部门的能力提出 质疑，部门间关系也蒙上了阴影原文:Agricultural Bank BSC in the successful application of anumber of elementsFrom: George . Bohlander, Scott. Snell.《Managing Human Resource》(Thirteenth Edition) "Can not be measured, can not be managed," This is Professor Robert 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 and 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 very 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 evaluation 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 corporate 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 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 methods 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, Aggregate Balance Scorecard in theAgricultural 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.l. Global 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 the 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 adjusted 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 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 performance 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. Among 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-setting, 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.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 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.Fourthly, 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" 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" What 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 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 the employees for reference.2. Agricultural Bank of China's successful application of certain elements of the balanced scorecardAs 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" 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 services 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 importance 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 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 targets 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 importance 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. Indicators, 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 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 strategic restructuring of the retail banks, in the initial phase of transition. financial benefits would 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 customer 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 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 qualitative and quantitative indicators to the characterization, assessment to ensure the solemnity and authority. In the global financial services company’s cases, the failure of one of the lessons is that the unreasonable desif the subjective indicators, to open the door to favoritism, the competent 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 dimensions of the assessment process can be set to shorten the processing time of the goal, the error rate setting process, setting process and 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 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 departments, 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 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 trends, there is an urgent need for new products to increase market share, Sales performance falters largely due to successful sales of new products too little. And the technology sector feeling that the department's ability to develop or very strong and has developed an annual 100% of the new products, But doing very hard, and the low rate of successful, but other departments were always the accusations and complained. Each company, Marketing departments and sales departments are always on the technology sector's ability questioned Relations between departments cast a shadow.。