文档介绍：山西财经大学
硕士学位论文
平衡计分卡业绩评价体系的应用研究
姓名:张兰花
申请学位级别:硕士
专业:会计学
指导教师:余春宏
2006-04-03
山西财经大学硕士学位论文
摘要

随着全球经济的迅猛发展以及市场经济的不断深化,企业的内外部环境发
生了巨大变化,面临着激烈的竞争。要想在竞争中立于不败之地,就必须建立
一套科学的企业绩效评价体系,及时、准确地评价企业战略目标的执行情况,
而平衡计分卡业绩评价体系正顺应了这个要求。平衡计分卡是一套将业绩评价
和战略管理结合起来的评价系统,是一套能使企业管理者快速而全面地考察业
绩的评价系统,是一套在关注传统财务衡量指标的同时还关注源于战略的未来
业绩动因指标的评价系统。
本文通过介绍平衡计分卡的起源、平衡计分卡的战略观及平衡计分卡四个
层面相互作用的机理,阐明了平衡计分卡这种先进的工具引入我国企业的必要
性、可行性。通过战略图表明平衡计分卡业绩评价体系构建的步骤,即以公司
的使命、远景和战略为依据,通过对组织的财务、客户、内部业务流程和学习
与成长的透视,建立财务、客户、内部业务流程、学习与成长四类具体的目标,
并通过一系列相互联系的、反映企业战略的业绩指标来衡量。本文引用成功的
案例进一步说明了平衡计分卡的应用,结合我国当前应用中存在的问题,提出
解决的对策。文章突破了以往对平衡计分卡理论只做简单的介绍及分析的局限
性,把它同我国的业绩评价体系结合起来进行研究和运用,从而为平衡计分卡
业绩评价体系在我国企业的应用与发展提供有益的帮助。

【关键词】平衡计分卡业绩评价战略应用

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Abstract

With the rapid development of global economy and the continuous
deepening of the reform, enterprises have to face the great changes in the
external environment, and to confront petition. In order to win
petition, it is necessary to establish a set of scientific
performance evaluation system so as to value the execution of enterprise
strategic objectives timely and accurately. The Balanced Scorecard
performance evaluation system has met this requirement. Balanced
Scorecard is a set of performance evaluation system that consists of
strategic management and the performance evaluation. Which focus on
not only the traditional financial index, but also causation of future
performance that originated from strategy.
Through the introduction of the origin, strategic view and the
interaction mechanisms of four aspects of the Balanced Scorecard, the
thesis expatiates on its necessity and feasibility to introduce in this new
and advanced tool, The strategy map shows that the performance
evaluation system which is based on pany's mission, vision and
strategy. It can be achieved through the perspectives of anization's
financial, customer, internal business processes, learning and growth,
and establis