文档介绍：山西财经大学
硕士学位论文
基于平衡计分卡的业绩评价体系研究
姓名:张茜
申请学位级别:硕士
专业:会计学
指导教师:刘小明
2008-09-28
摘要

在经济全球化和信息化背景之下,企业的经营环境日益严峻,经营活动也
日趋复杂,竞争在全球范围内加剧,战略导向在企业的生存和发展中扮演越来
越重要的角色。因此,企业需要一套全面、客观、科学的业绩评价体系,用以
检验企业经营成果,验证企业经营活动在实现企业目标方面的有效性,推动企
业逐步达到战略目标。平衡计分卡就是用于建立这种业绩评价体系的工具,它
从财务、客户、内部业务流程、学习和成长四个方面对企业的经营业绩进行评
价,为企业提供了一种创新的业绩评价体系框架。
本文首先分析了传统业绩评价理论的局限性,对平衡计分卡的原理和核心
思想进行了系统论述,并将其与传统业绩评价理论比较,总结出了平衡计分卡
的优越性。将平衡计分卡与企业战略相结合,阐述了从企业战略角度建立平衡
计分卡业绩评价体系的应用步骤及原则。本文对平衡计分卡指标的选择进行了
详细的分析,为加强平衡计分卡在财务层面的指标设计,本文借鉴了另外一种
财务性业绩评价方法——,为平衡计分卡财务层面指标设计提供了科学的基
础和选择方法。最后,本文选择一家电子产品制造企业作为研究对象举例分析,
根据该企业所处的环境,从战略角度出发,逐步构建该企业基于平衡计分卡的
业绩评价体系,并阐述了如何应用层次分析法( )方法确定指标权重及评分,
从而对企业经营者业绩进行全面评价。

【关键词】业绩评价平衡计分卡战略图层次分析法

III
Abstract

With the arrival of information society and intensification of petition, the
enterprises are facing the petition, more and more enterprises attach importance to
strategy orientation. The prehensive performance evaluation which is more
impersonal and more scientific is needed, which can measure management result of
corporation, which can check the efficiency of corporation objective and drive corporation to
realize the strategy performance evaluation method like BSC (balanced scorecard) which
can improve strategy implement is needed.
This thesis gives an overall and systematical analysis of BSC on the basis of BSC theory and
model and summary of overseas studies on thesis first analyzed the limits of existing
performance evaluation system,and the principal and core parts of BSC,pared the two
theories,then get the merits of bined BSC with the strategy of corporation and
developed the framework of establishing BSC . The thesis analyzed the method for indexes
the thesis introduced BSC and analyzed four core parts of the theory: finance,
customer, internal process and growth. In order to improve the finance indexes selection,tht thesis
uses another method o