试论资产重组在国有企业改造中的战略性应用_

摘要：本文通过对绩效管理的传统方法与新模式的比较分析指出，由于传统的绩效管理方法过分注重企业的财务指标，而财务指标只能衡量过去发生的事情（滞后的结果因素），但无法评估企业前瞻性的投资（领先的驱动因素），因此随着新知识经济时代的到来，传统的绩效管理方法逐渐显现出其局限性。国际上一流公司的管理实践表明，绩效管理越来越多的被用作“战略实施的工具”。绩效管理的作用在于将企业战略目标转化为可衡量的绩效指标，然后将绩效指标从企业、部门到员工个体层层分解，以支撑和实现企业战略。本文介绍的新的绩效管理模式——平衡计分卡正是从财务、客户、内部管理和学习发展四个角度来审视企业业绩，反映了财务和非财务衡量方法之间、长期目标与短期目标之间以及外部和内部、结果和过程、管理业绩和经营业绩等多个方面的平衡。

关键词:绩效管理传统方法平衡计分卡

Atract:Thispapercomparesthetraditionaltoolsofperformancemanagementwiththenewones,analyzestheirdifferencesandcomestoaconclusionthatthetraditionaltoolsgivetoomuchemphasisonacorporateentity’sfinancialindexes,whichcanonlymeasurepast-occurredevents(delayedresultfactors),butcaotevaluateitsforward-lookinginvestments(leadingdrivingfactors).Asaresult,withthearrivalofthenewknowledgeeconomy,thelimitatioofthetraditionalvehiclesofmeritmanagementbecomeincreasinglyprominent.Thefrontlineexperiencesofmanymultinationalcompaniesprovidetestimonytothefactthatperformancemanagementisincreasinglybeingaliedas‘atoolforstrategyimplementation’.Itsmeritslieinthatitcansuortandrealizeacompany’sstrategyportfoliobytraformingitsstrategictargetsintosolidperformanceindexesthatcanbemeasuredandaeed,andpeakingthoseindexesdownintodifferentlayersupfromacompanyasawholetodifferentdepartmentsandinpidualsforalication.Anewperformancemanagementmodelintroducedinthisarticle,i.e.balancedscorecardisaperfectexampleincase.Itexaminesacompany’soperationfromtheperectivesoffinance,clients,internalmanagementaswellaslearninganddevelopment,reflectingastateofequilipiumbetweensuchmultiplefactsasfinancialandnon-financialmeasures,long-termandshort-termtargets,internalandexternalstructure,resultandproce,managementachievementsandoperationachievements.

Keyword：PerformanceManagement,TraditionalVehicles,BalancedScorecard