摘 要：本文通过对绩效治理的传统方法与新模式的比较分析指出，由于传统的绩效治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，传统的绩效治理方法逐渐显现出其局限性。国际上一流公司的治理实践表明，绩效治理越来越多的被用作“战略实施的工具”。绩效治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治理模式——平衡计分卡正是从财务、客户、内部治理和学习发展四个角度来审阅企业业绩，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、治理业绩和经营业绩等多个方面的平衡。
要害词: 绩效治理 传统方法 平衡计分卡

Abstract: This paper compares the traditional tools of performance management with the new ones, analyzes their differences and comes to a conclusion that the traditional tools give too much emphasis on a corporate entity’s financial indexes, which can only measure past-occurred events (delayed result factors), but cannot evaluate its forward-looking investments (leading driving factors). As a result, with the arrival of the new knowledge economy, the limitations of the traditional vehicles of merit management become increasingly prominent. The frontline experiences of many multinational companies provide testimony to the fact that performance management is increasingly being applied as ‘a tool for strategy implementation’. Its merits lie in that it can support and realize a company’s strategy portfolio by transforming its strategic targets into solid performance indexes that can be measured and assessed, and breaking those indexes down into different layers up from a company as a whole to different departments and individuals for application. A new performance management model introduced in this article, i.e. balanced scorecard is a perfect example in case. It examines a company’s operation from the perspectives of finance, clients, internal management as well as learning and development, reflecting a state of equilibrium between such multiple facts as financial and non-financial measures, long-term and short-term targets, internal and external structure, result and process, management achievements and operation achievements.

Keyword： Performance Management, Traditional Vehicles, Balanced Scorecard