本文以 HSH 石油化工公司为研究对象，在平衡计分卡导入其战略体系的过程中，
探索战略和绩效的深层次关系，寻找到企业利润增长的潜力，从而推动 HSH 石化公司
的快速发展。本文运用了绩效管理理论、平衡计分卡理论、SWOT 分析法、比较法、例
证法等相关理论和分析方法，内容主要围绕着 HSH 石化公司的平衡计分卡的建立、数
据的搜集、估算和分析，使用软件落地并提高执行效率。主要研究成果有：
1、依据平衡计分卡相关理论，建立企业战略地图，该地图包括企业财务指标体
系、内部流程指标体系、客户指标体系、学习成长指标体系等 4 个指标体系；
2、在四大指标体系建立的前提下，根据企业的物资成本、人力成本、制度因素、
技术进步等实际情况实际情况，层层分解出实用、可落地的关键绩效指标 KPI；
3、建立信息系统，让企业管理者坐在办公室就能够清晰的看到自己的战略执行
和每一个人员工的 KPI 执行效果，以及时作出调整；
本文的创新之处在于：1、把平衡记分卡引入到 HSH 石化公司的绩效管理中，让
公司不再以财务指标作为绩效管理的单一指标是本文最大的创新之处；2、使用信息
化的手段将平衡计分卡（BSC）落地，使得每一个 KPI 的变化都可以直接在企业战略
地图中反应出来，更有利于决策者的做出准确的决策。
关键词：平衡计分卡 BSC 绩效管理 战略实施 KPI 指标 战略地图
Abstract
Since the 1990
th
, the Balanced Scorecard was introduced to the China 's economy and
society , which brought the possibility of changing the management and reform of the
enterprise and caused widespread concern of business and academia . In this paper, by
introducing the Balanced Scorecard to the practice of HSH Petrochemical Company
strategic performance management system, the author wants to improve HSH
petrochemical company’s strategic performance management level; meanwhile the author
wants to accumulate experience of Balanced Scorecard used in the domestic petrochemical
enterprises in the hope of providing a reference sample for domestic enterprises who are
applying Balanced Scorecard.
This paper, targeting HSH Petrochemical Company as the research object , tries to
explore the deep strategy and performance relationship and look for corporate profits
growth potential by introducing the Balanced Scorecard system in its strategic system in the
hope of thus promoting the rapid development of HSH petrochemical company . In this
paper, the performance management theory, BSC theory, SWOT analysis , comparison ,
illustration law and other related theories and methods of analysis are applied. It centers on
the establishment of BSC in HSH Petrochemical Company BSC, data collection, estimation
and analysis using software landing to improve the efficiency. Key findings are:
1. Based on the balanced scorecard related theory, the paper established the corporate
strategy map, which includes corporate finance index system, internal process indicators,
customer index system, learning and growth indicator system;
2. on the basis of the four systems, according to business costs, labor costs, institutional
factors , technological progress and other actual situation, step by step the paper concluded
key performance indicators KPI which is practical and down to earth;
3. The establishment of an information system allows business managers to clearly see
their strategy execution and implementation of each individual employee's KPI results in
the office and make adjustments;
The innovations of this paper is: 1. By introducing the Balanced Scorecard into
HSH petrochemical company's performance management , the paper allows the company
no longer using the financial indicators as a single indicator of the company’s
performance which is the biggest innovation of this paper ; 2. by using the information
means to apply the Balanced Scorecard (BSC), each KPI change can be reflected in
corporate strategy map, which is helpful for policy-makers to make more accurate
decisions.
Keywords: Balanced Scorecard BSC; performance management; strategy
implementation; KPI indicators; strategy map;
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