以平衡计卡为核心的绩效评价体系研究.doc

以平衡计分卡为核心的绩效评价体系研究 摘要 企业经营环境的变化、市场竞争的加剧，使得我国企业绩效评价体系的弊端日益显现。传统的绩效评价方法过多的关注财务指标，容易引发短期行为，难以满足企业长远战略发展的需要。卡普兰提出的平衡计分卡有效的解决了这一难题，并在国外获得了广泛的、成功的应用。 我国一些企业曾尝试引进这一绩效评价方法，却遭遇不同程度的失败。针对这一现状，本文从平衡计分卡的理论内涵和发展历程入题，运用文献综合比较、定性与定量相结合的研究方法，结合实践经验的启示，通过大量案例对比分析，在可行性框架的范围内，探寻真正适合我国企业推广运用平衡计分卡的途径，并提出了引进平衡计分卡的具体设想，以期对我国企业绩效评价中平衡计分卡的应用有所启示。 关键词 平衡计分卡(BSC)；绩效评价关键；绩效指标；战略绩效管理 Abstract The changing of business environment and the intensifying of marketing competition made the defects of enterprise performance evaluation in our country become more and more obvious. Traditional methods of enterprise performance evaluation concern too much on the financial statements, easy to trigger short-term behavior, unable to meet the needs of long-term strategic development. Kaplans Balanced Scorecard solved this problem effectively, and have got a wide range of successful applications at abroad. Some domestic enterprises have tried to introduced this method, but encountered different degrees of failure. In view to the present situation, this paper chooses the theoretical contents and development of the Balanced Scorecard as beginning, integrates the comparison of literature and the combination of qualitative and quantitative research methods, with the practical experiences and enlightenments, through comparative analysis of large amount of cases, looks for ways to promote the use of Balanced Scorecard suiting to Chinese enterprises in feasible framework. In the end, proposes specific ideas of introducing Balanced Scorecard with a view on enlightenment to the Balanced Scorecard’s applying in Chinas enterprise performance evaluation. Key words Balance score card；Performance evaluation；Key performance Indicators；Strategic performance management 目录 摘要 I Abstract II 第1章 绪论 1 1.1 选题背景及目的 1 1.1.1 选题背景 1 1.1.2 选题目的 1 1.2 国内外研究的基本现状 2 1.2.1 国外研究的基本现状 2 1.2.2 国内研究的基本现状 3 第2章 基于平衡计分卡下的业绩评价 5 2.1 平衡计分卡的核心思想 5 2.2 平衡计分卡基本内容 5 2.3经营者业绩评价的演变 6 2.4 基于平衡计分卡的绩效评价系统构建 7 2.5平衡计分卡绩效评价系统的特点 10 第3章 平衡计分卡在国有企业