1、 外文翻译 原文 Balanced Scorecard in Performance Management for SMEs Material： 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 based on the core b
2、usiness 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 goals and person
3、al 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 important status
4、 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 constraint for SME deve
5、lopment stumbling block. So, how to improve SME performance management, so as to enhance their core competitiveness and, ultimately, the business enterprise value maximization goal? In this paper, to improve performance management for SMEs as an entry point to the Balanced Scorecard in small and med
6、ium enterprises in the application of performance management has done a good study. First, the problems of performance management for SMEs Relative to Chinas large enterprises, SME development system, the lack of national policy-level support, often showing a small scale, with few people, organizati
7、on 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, resulting
8、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 mystery is
9、 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 understanding of
10、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, performance
11、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 matter. (B) The perform
12、ance 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 late
13、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 unscien
14、tific, 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 innovation. (C) the performance management process a mere
15、formality. 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
17、not 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 th
18、e loopholes and possible assessment opportunities, not concerned about the level of performance enhancement, the deviation from the original intention of performance management. (D) Staff quality is poor. The effective implementation of performance management, not only requires the management staff
19、communication, 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 inv
20、ested 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
21、 selection, 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 enterpris
22、e performance 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
23、the bonus 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 management. (5) Communication barriers. Many
24、 small and 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 o
25、f communication 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 out. Second, small and medium enterprises to use the balanced scoreca
26、rd for performance 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 o
27、f the Balanced Scorecard, can effectively solve the dilemma of SMEs. (A) 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 indic
28、ators and non-financial 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 performan
29、ce management and 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 p
30、rovides enterprises 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 g
31、oals , stressed that 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 m
32、anagement theory to improve and enhance the core competitiveness of SMEs. (B) 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 implemen
33、tation of multi-objective 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 import
34、ance to be considered 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. 译文 平衡计分卡在中小企业绩效管理 中的应用 资料来源：国际期刊的企业研究 作者：贝恩 平衡计分卡作为企业绩效评价制度， 是一种 新型战略
35、提高 工具，其思想是基于核心经营策略， 通过 实现财务目标和非财务指标，长期目 标和短期长期的目标，兼顾 外部和内部，平衡 绩效 结果，使企业最终实现均衡发展， 进而 实现企业目标，部门目标和个人目标一致和协调 。 15 年来， 平衡计分卡已广泛应用于国内外大型企业，而中小型企业很少触及。作为中国的社会主义市场经济体制，微观基础的重要中小企业对国民经济和社会发展的重要地位和作用日益突出，中小企业的生存和发展，越来越多的社会各界人士的关注。然而，绩效管理，中国的地位的中小型企业，是令人担忧的现状，有许多问题已经成为中小企业发展的 拦路虎 的严重制约。因此，如何改善中小企业绩效管理，以提高企业的核
36、心竞争力， 最终，企业价值最大化的目标？在本文中，以提高性能为中小型企业为切入点，在绩效管理中的应用中小型企业对平衡计分卡的管理做了良好的学习 。 首先，中小企业的绩效管理问题 相对于中国的大型企业，中小企业发展体系在国家政策层面的支持不足，往往 存在 规模 小 ，组织松散，所有权和管理权高度集中， 缺乏 适当的激励和约束机制 和 管理理念 ， 管理水平落后，信息收集 的质量 和加工能力薄弱，水平参差不齐等问题，导致在绩效管理中， 出现 许多问题 （ 1） 人们对绩效管理 的观念 存在偏差。绩效管理（绩效管理简称为 PA），作为人力资源管理的核心， 早已揭 开 了其神秘的面纱已不再是什么新的话
37、题， 引起 理论界的许多专家和学者的关注，在国内和海外学 术界 实务界 广泛应用于各个企业。尽管如此，中国的中小企业绩效管理 概念仍然模糊 ， 对 它的重要性认识不足。这是由于中小型企业的所有权和经营权的高度集中，管理者倾向于过度交易处理，忽视了企业的整体战略目标，对绩效管理认识缺乏战略眼光，定位存在误区，往往误认为绩效管理是绩效评价或绩效考核 ， 是员工的年终总结 。 （ 2）绩效管理系统具有滞后性。许多中小企业通过几个人，十几或几十人的作坊，演变为家族企业，受客观原因的限制，形成多种形态，随机性 强，对绩效管理的重点认识还不够，导致 绩效管理 起步较晚，绩效管理体系尚未建立，或者虽然建立，
38、但还不完善，没有形成一个有效的绩效管理制度，绩效管理执行力度不够，落实绩效管理策略的方法不科学，在实施过程中，往往出现各种各样的问题，绩效管理缺乏反馈，反馈速度慢，绩效管理仍然停留在传统模式，缺乏创新。 （ 3）绩效管理过 程流于形式。大部分中小型企业盲目追随潮流的绩效管理，存在着对绩效管理，特别是对实施过程中缺乏热情口头重视的现象，往往走过场，实际工作没有做到位 ;绩效计划只对财务指标重点考核，指标设计不合理，非财务指标不予考虑，使评价的对象只重短期目标，不重视长期目标，只注重根据评价结果不重过程，没有明确的定量评价标准，使绩效考核管理对实施成本的重视程度比性能提高更高，业绩考核目标不明确，
39、使评价对象挖空心思要查找漏洞和可能的评估机会，而不是对性能的提高，偏离了绩效管理的初衷。 （ 4） 工作人员素质较差。绩效管理的有效实施，要求 管理人员沟通，协调，决策，管理 ， 还需要 全体员工的积极支持，参与 和配合 。中小企业的融资渠道有限，为了生存发展，企业一般将固定资产及其他有形资产的大部分资金 用于扩大生产 ，人力资源的投资明显不足，有些公司甚至不会 将 员工培训费用 作为 他们的日常开支项目，剥夺员工提升专业水平的机会。大多数中小企业管理者，教育程度低，现代企业管理的基本知识的缺乏 ， 在很大程度上依赖于实际工作经验 。 在经验管理阶段，质量管理没有得到很好的满足。 管理者没有
40、深入了解企业 的运作，导致 企业的绩效管理目标缺乏 ， 表现 为 不能 将 管理目标和策略 与 一般工作人员的绩效挂 钩 ， 绩效管理只用作 落实奖惩， 而 领导 则 是 用作 确定奖金，股利分配，因此 一般员工 容易产生抵触情绪， 绩效管理 又被敷衍对待，这样大大削弱了绩效管理效果，提高绩效管理的实施难度。 （ 5）上下级沟通障碍。许多中小型企业内各部门，管理人员和员工之间，缺乏沟通协调，部门内部沟通困难。绩效管理是需要管理人员和员工持续有效的沟通反馈和改进的，缺乏沟通或沟通不畅将对绩效管理的有效实施带来了阻力，使绩效管理的有效性难以体现，甚至无法进行绩效管理。 其次，中小型企业使用平衡计分
41、卡的可行性分析 中小企业如何妥善解决绩效管理存在许多 问题，提高企业核心竞争力，已成为当务之急。我相信，平衡计分卡作为目前国内最先进的绩效管理评价体系，能有效地解决中小企业的困境。 （ 1） 从理论分析。平衡计分卡 是由 财务，顾客，内部流程，学习和成长四个维度 ， 相互影响相互促进彼此建立，而不是财务指标和非财务指标相结合的框架体系，打破了传统的绩效管理， 由 只有财务指标的非财务指标 转变为 客户，内部流程，学习与成长 四个维度，体现了 绩效管理的 全面性和 重要性。平衡计分卡强调绩效管理与企业战略目标之间的密切关系，战略管理过程 处于 公司 的 核心地位，企业绩效管理 要体现出企业的 战
42、略方向 ，通过绩效管理，实现经营战略。 平衡计分卡理论提供了一个宏，纳入业务方案 并 逐步转化为管理工具 ，以 实施和监测工作的思维方式制定战略， 将 战略和绩效管理相结合，帮助企业实现长期战略目标，强调根据企业的经营战略和竞争要求选择若干关键指标。这个想法就是要引导中小企业提升绩效管理，提高企业核心竞争力。因此，中小企业可以借鉴平衡计分卡绩效管理理论，以改善和提高中小企业核心竞争力。 （ 2）从实践分析。平衡计分卡被广泛用于内部管理，其性能指标的设定，是支持等级晋 升和提高性能的，不仅打破了多目标管理实施，也是对员工绩效评价的基础 。在实践中，作为业绩评价系统和战略改善的工具，得到学术界和商界高度重视和关注，平衡计分卡被认为是新型的绩效管理，以先进的管理理念和科学的评价方法被广泛适用，在国内和国外许多企业的应用中取得了显着的成功。
