发电企业平衡计分卡绩效考核体系的构建.pdf

摘 要 随着经济一体化和中国经济的高度发展，企业面临的外部环境和内部体制处 于急剧的变化之中，企业必须也只能通过不断提高竞争力来适应市场发展的需 要。如何认识企业经营管理的现状，怎么考核企业战略的实施，从哪些方面提升 企业的综合绩效，是企业绩效考核体系需要完成的任务。 电力产业作为我国的支柱产业，占我国固定资产的 8%。随着电力体制改革 的不断深入，电力市场的不断发展，如何建立符合电力市场需要，适应电力体制 改革发展趋势，为电力企业战略发展起到贯彻和支撑作用，适应企业发展的需要 的绩效考核体系，成为十分紧迫的任务。 基于上述电力企业绩效考核体系建立的必要性，本文以卡普兰和诺顿提出的 平衡计分卡为主体，从财务、客户、内部业务流程和学习与成长四个方面入手， 结合关键绩效指标考核体系的主要思维方式和方法，初步构建了一个具有战略导 向的系统性的企业绩效考核系统。在此基础上，本文在H发电公司进行运用，设 计了基于平衡计分卡企业绩效考核系统的构建和实施工作。 本文的研究在理论上是对系统性考核方法的一种融合及其实用体系构建的 尝试，在实践上则是基于个案企业对中国企业应用系统性的战略绩效考核工具提 升绩效管理水平的一种有益的探索。 关键词：电力企业；平衡计分卡；关键绩效指标；绩效考核；构建     Abstract With integration of the global economy and China’s rapid economic development, both external environment and internal changes confronted by enterprise are in drastic changes. Gradually enterprise should continuously increase their competitive ability to adapt to the environment request. How to have a good understanding of the management condition of the enterprise, how to measure the implement of the enterprise strategies and how to promote the performance from different aspects? All of the problems are the mission faced with the enterprise’s performance measurement. As the infrastructure sector of our country, the electric power industry occupies 8% of the country’s whole fixed assets. How to established enterprises performance measurement which meet the demand of the electric power markets, implement and support the enterprise’s strategic development, adapt to the development of the enterprises, has become a very pressing question. Based on the necessity of the electric power enterprise performance measurement establishment, this paper adopts the balance scorecard m