参考答案

（1）两位管理学家是卡普兰和诺顿。
（2）四个角度包括财务角度.顾客角度.内部流程角度.创新与学习角度。
（3）财务角度的驱动指标股东回报.现金流.主要客户的收益率.利润预期.销售增长率；顾客角度的驱动指标包括交货时间.顾客满意度.市场份额.新客户开发率；内部流程的驱动指标有在新工作中与顾客相处的时间.每个雇员的收入.收益率.交货时间.工程进度完成率；创新与学习的驱动指标有新产品占销售的比例.雇员调查.主要员工保留率.员工能力评估和发展。
（4）平衡计分卡可以激励管理层的行为，使之符合企业战略的要求。由于其应用的广泛性，它可以被用来作为企业变革的修正动因。平衡计分卡强调作业的过程而不是企业的部门，它可以支持能力为基础的战略。（参见教材133—135页）
（1）Two managerialists Kaplan and Norton put forward the Balanced Scorecard
（2）Indexs of BSC include four aspects: financial aspect; customers aspect; internal work flow aspect and learning and growth aspect.
Index of financial aspect: sales revenues；sales profits
customers aspect: market shares
internal work flow aspect: the rate of orders processed
learning and growth aspect: employees retention rate
（3）The main problems in carrying out the performance management in A company are as follows:
①the employees and management are not familiar with the new performance management system and lacking in training.
②The result of appraisal is inclined to flattening
③The result of appraisal has not been communicated with the employees effectively.
④The performance management procedures are too complex.