平衡计分卡与系统动力学融合的实施模型建构研究

摘要I平衡计分卡与系统动力学融合的实施模型构建研究专业名称：会计硕士申请人姓名：龚京广答辩委员会（签名）：主席：委员：答辩日期：年月日摘要II摘要平衡计分卡（TheBalancedScoreCard，BSC）最初源于1990年美国诺顿研究所主持并完成的“未来组织绩效衡量方法”研究计划。该计划的目的在于找出超越传统以财务会计量度为主的绩效衡量模式，以使组织的“策略”能够转变为“行动”。平衡计分卡将企业的战略目标用可以测量的各种指标表达出来，使管理层及各级员工能够对企业的发展战略有明确认识，并促使发展战略向经营实践转化。平衡计分卡一经推出就受到业界的广泛采用。系统动力学（SystemDynamics，SD）是一门研究信息反馈系统的学科，也是一门认识系统问题和解决系统问题交叉的学科。它是定性分析与定量分析巧妙的统一，以定性分析为先导，定量分析为支持，两者相辅相成。它用反馈回路剖析系统并进行建模，借助计算机模拟技术来预测分析系统内部结构与其动态行为的关系，从而帮助决策者寻觅解决良策。然而，目前许多学者认为平衡计分卡至少有两点不足：（1）BSC只是静态地把某些指标当成驱动指标而另外一些指标当成结果指标，割裂了因果之间的时间动态性；（2）BSC动态战略反馈仍是一种事后静态反馈。因此，利用BSC与SD的融合来克服BSC之不足已成为管理会计学术界的研究热点，并也得到业界的积极响应。为此，本文研究具有重要理论意义与现实价值。论文首先给出了BSC和SD融合的实施框架模型，随后提出了相应的实施步骤，最后通过一个具体案例验证了该实施模型是有效性的。论文全文共分五章：第一章为绪论，主要介绍研究背景、意义、研究内容及方法等；第二章是相关理论与文献综述。主要讨论了BSC和SD的原理、研究和应用现状，并对SD和BSC融合应用的文献资料进行了综述；第三章是BSC和SD融合的实施框架模型。本章以Kaplan和Norton在对BSC多年实践进行总结的平衡计分卡战略实践六步骤为基础，根据制造型企业自身的特点，研究了BSC和SD融合的四个映射，并提出了BSC和SD融合的实施的框架模型。第四章是BSC和SD融合实施模型的应用。主要以A通信公司战略单元BSC和SD融合模型为例，对融合模型的实际应用进行了归纳性的研究；第五章是全文总结与未来研究展望。摘要III论文的主要工作与创新点是：（1）提出了BSC和SD融合的实施框架模型；（2）提出了BSC和SD融合的四个映射（Mapping），它对BSC与SD融合的框架模型实施具有重要作用；（3）针对BSC和SD融合模型给出了在制造业战略单元中的具体应用，验证了该模型是有效的。关键词：平衡计分卡系统动力学融合模型实施ABSTRACTIVResearchontheImplementModelofFusingBalancedScorecardwithSystemsDynamicsABSTRACTTheBalancedScorecard(BSC)wasoriginallyfromNortonInstituteinUnitedStatesin1990,whichhostedandcompletedthefutureorganizationalperformancemeasurementmethodsresearchprojects.Theprogramaimstofindoutbeyondthetraditionalfinancialaccountingmeasurement-basedperformancemeasurementmodel,sothattheorganizationstrategycanbetranslatedintoaction.BSCmadethestrategicobjectivesoftheenterprisecanbemeasuredusingvariousindicators,sothatallemployeeandmanagementteamcanhaveaclearunderstandingofbusinessdevelopmentstrategies,andtopromotethedevelopmentofthestrategictransformationofthebusinessmanagementpractice.TheBalancedScorecard(BSC)obtainedrapiddevelopmentandwidespreadapplicationsinceitsbirth.Systemsdynamics(SD)researchinformationfeedbacksystem.Itisalsoacrosssubjectofunderstandingsystemproblemsandsolvingsystemproblem.Itisthequalitativeanalysisandthequantitativeanalysissmartunification,takethequalitativeanalysisastheforerunner,thequantitativeanalysisisthesupport,bothcomplementeachother.Itusesthefeedbackloopanalysisandmodelingthesystem.Itsimulatesandanalysissysteminternalstructurewithcomputertechnology.Itusesfeedbackloopanalysisandmodelingsystem,usingcomputersimulationtechniquestopredicttheinternalstructureofthesystemdynamicbehaviorandtheirrelationshiptohelpdecisionmakersfindasolution.However,manyscholarsnowbelieveBSChastwoshortcomingsatleast:(1)BSCstatictakescertainindicatorsasadrivingindicatorswhileotherindicatorsasresultindicators,whichhascutthetimedynamicsbetweencauseandeffect;(2)BSCABSTRACTVdynamicstrategyfeedbackisstillastaticafterwardsfeedback.Therefore,fusingBSCandSDcanhelptoovercometheshortageofBSC,whichhasbecomethefocusofmanagementaccountingacademiastudy.Italsoreceivedpositiveresponsefromtheindustry.Thisstudyhasimportanttheoreticalmeaningandpracticalvalue.ThisarticlefirstlygiventheimplementationofBSCandSDfusingframeworkmodel,thenputsforwardtheimplementationofthesteps,andfinallydemonstratestheeffectivenessoftheimplementationmodelthroughaspecificcase.Thisarticleisdividedintofivechapters:Thefirstchapteristheintroduction,mainlyintroducestheresearchbackground,thesignificance,theresearchcontentandthemethod;Thesecondchapteristhebasictheoriesandtheliteraturesummarizing.IncludingBSCandtheSDtheory,theresearchandtheapplicationsituation,andhascarriedonthesummarytoSDandBSCfusedapplicationliteraturematerial;ThethirdchapterisBSCandSDfusedimplementationframemodel.ThischapterintroducesfourBSCandSDcombinationmappingsbasedonthesixstepsofBSCstrategypracticesummarizedbyKaplanandNortonaccordingtomanyyearpracticesofBSC.ThischapterhasstudiedandproposedBSCandSDfusedimplementationframemodel.FourthchapterisBSCandSDfusedimplementationmodelapplication.IttakeAcompanystrategyunitasthecasestudyandfocusonthepracticalapplicationofthemodeltoconducttheinductionresearch;Fifthchapterwillbethearticlesummaryandthefutureresearchforecast.Themainjobandtheinnovationspotofthepaperare:(1)ProposedBSCandSDfusedimplementationframemodel;(2)ProposedfourBSCandSDcombinationmapping,ithasthevitalroletoBSCandSDfusedframemodelimplementation;(3)GavethemanufacturingindustrystrategyunitapplicationaccordingBSCandSDcombinationmodel,itprovesthemodeliseffective.Keywords:BalancedScorecard;SystemDynamics;FusingModel;Implementation目录VI目录第一章绪论............................................................................................1第一节选题的背景与意义........................................1一、选题的背景.............................................................................................................1二、选题的意义.............................................................................................................3第二节研究方法与研究内容......................................5一、本文的研究方法.....................................................................................................5二、本文内容与框架..................