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平衡计分卡在商业银行战略管理中的应用研究

Application Study on Balance Scorecard System in Commercial Bank's Strategic Management
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摘要 自1992年提出以来,平衡计分卡理论不断发展和完善,从强调"平衡"到强调"战略",已形成一套完整的综合性闭环管理体系。战略管理六阶段表现出强烈的逻辑关系:战略成功执行=描述战略+衡量战略+战略协同+战略管控+战略管理。从实践来看,平衡计分卡战略管理体系在商业银行战略管理中发挥了积极作用。同时,平衡计分卡战略管理系统十分复杂,实施过程即可能面临四大障碍。对此,商业银行在应用这一战略管理工具时,既需要从全局上设计完整的平衡计分卡体系形成战略执行合力,也需要从管控上强化战略管理部门整合战略管理全流程的职责,还需要从后台上搭建全面战略管理系统实现全流程管控,进而实现战略全流程管理。 Balance scorecard system, which was put forward in 1992, has been developed and improved into a comprehensive closed-loop-type management strategy from focusing on balance to focusing on strategy. There is s deep logical relationship among the six stages of strategic management. The successful implementation of the strategy depends on describing strategy, measurement strategy, strategic coordination, strategic control and strategic management. Practically, balance scorecard system has played positive role in commercial bank's strategic management. Meanwhile, the implementation of Balance Scorecard system suffers from four obstacles due to its complexity. Therefore, when using the system, commercial bank should design the system based on overall situation to form strategic resultant force, strengthen the strategic management departments in order to integrate the whole flow management and build overall strategic management system from the backend for the whole process control and then realizing the whole process management.
作者 卢文华 LU Wen-hua(Huaxia Bank, Postdoctoral Workstation, Beijing 10005)
出处 《天津商务职业学院学报》 2019年第2期64-69,75,共7页 Journal of Tianjin College of Commerce
关键词 平衡计分卡 商业银行 战略管理 BSC system commercial bank strategic management
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参考文献2

  • 1罗伯特·卡普兰(RobertS.Kaplan),大卫·诺顿(DavidP.Norton)著..平衡计分卡 化战略为行动 珍藏版[M].广州:广东经济出版社,2013:259.
  • 2罗伯特·卡普兰(Robert,S.Kaplan),大卫·诺顿(David,P.Norton)著,刘俊勇,孙薇译..战略地图 化无形资产为有形成果[M].广州:广东经济出版社,2005:373.

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