The Research On Corporate Culture To Balanced Scorecard Applying Effect

Balanced scorecard was designed as a Performance evaluation system at first, With its application in company,it evolved to be a strategic management tool. It is an important systematic management concept, It breaks down the strategy goal to the index that can be measured in Financial, Customer, Internal business process and learning and growth, Which ensures employees’ action to be consistent with the strategy goal, this system helps the company realize its goal. As the management tool born in the background of western culture, the application of balanced scorecard in china is not that successful, many strategy plan can not be implemented successfully by using balanced scorecard. This paper is going to analyze the element that affect the balanced scorecard usage in the aspect of corporate culture, then it composes the corporate culture measurement model based on the application of balanced scorecard, At last it analyzes the effect of corporate culture on balanced scorecard.Based on the theoretical review of corporate culture and balanced scorecard, this paper puts emphasis on the corporate culture measurement model home and abroad. Scholars at home construct a corporate culture measurement model that fits Chinese company based on the Denison model, on the base of this research, this paper construct the corporate culture measurement model based on the application of balanced scorecard by combining the characteristic of balanced scorecard. It includes three traits that names value system, adaptability and involvement, Then I design the questionnaire based on the model, which is used to analyze the effect of corporate culture on balanced scorecard usage.This paper analyze the questionnaire collected with SPSS21.0, refining three corporate culture traits names adaptability, consistency and involvement, the involvement is similar to the theoretical model, the mission includes the goal and social responsibility, the consistency mainly includes core value and organizational learning. Then it studies the effect of corporate culture elements on balanced scorecard application with regression analysis, it proves that the corporate culture is significantly correlation with the realization of employees’ goal and the improvement of employees work ability under the usage of balanced scorecard. And it shows that value system, organizational learning and communication atmosphere directly affect the application of balanced scorecard.