平衡计分卡在中小企业绩效管理中的应用外文翻译（可编辑）.doc

平衡计分卡在中小企业绩效管理中的应用外文翻译 外文翻译原文Balanced Scorecard in Performance Management for SMEsMaterial: 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 business?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 personal 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 China's socialist market economy, micro-foundation for national?Economic?and social?Development?of the important status 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 China's small and medium enterprises is worrying, there are many issues have become a serious constraint for SME development 'stumbling block'. So, how to improve SME performance management, so as to enhance their core competitiveness and, ultimately, the business enterprise value imization goal? In this paper, to improve performance management for SMEs as an entry point to the Balanced Scorecard in small and medium enterprises in the application of performance management has done a good study First, the problems of performance management for SMEsRelative to China's large enterprises, SME development system, the lack of national policy-level support, often showing a small scale, with few people, organization 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 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 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, China's SMEs are still the concept of performance management generally vague, insufficient understanding of 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 enterprise's overall strategic objectives, not from a strategic perspective on performance management, performance 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 matterB The performance 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 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 unscientific, 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 innovationC the performance management process a mere 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 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 not re-process; no clear quantitative evaluation criteria, so that the cost of administering the implementation of performance appraisal is great。