文档介绍：华侨大学
硕士学位论文
基于平衡计分卡的国内企业绩效考核体系研究
姓名:陈建木
申请学位级别:硕士
专业:技术经济及管理
指导教师:苏朝晖
20090501
华侨大学 2009 届硕士学位论文基于平衡记分卡的企业绩效考核体系研究

论文摘要

在全球化的经济背景下,企业不再单纯依靠提高内部管理水平和
生产效率来实现短期目标的利润最大化,而是转向了战略性竞争力和
竞争优势的形成与保持。因此,传统的单一的财务考核体系渐渐无法
满足企业绩效考核的要求。企业迫切需要建立一种能够综合考虑企业
内外部环境的绩效考核体系,这种考核体系能够促使企业全面均衡可
持续地发展,并能将企业战略转变为可执行的行动方案,最后通过企
业的整体努力达到企业与员工的共同发展。
平衡计分卡的诞生正好符合了企业的此种期望。然而,作为绩效
管理这一“世界性难题”的最重要的组成部分,绩效考核的实证性特
点决定了它需要面对更为复杂的现实环境的考验。对于在西方衡计分卡,一方面由于衡计分卡成功应
用的案例较少,而理论性的著作占了绝大部分;另一方面衡计分卡的考核体系大部分不够完善,对企业的指导意义不
大,因此衡计分卡导入往往不尽如人意。
基于此原因,本文系统介绍了绩效考核的相关理论,总结了当前
国内企业构建绩效考核体系面临的主要问题,并在对大量文献资料的
研究下,提出了较为完整的基于平衡计分卡的绩效考核体系框架。

关键字:平衡计分卡绩效考核指标体系
I
英文摘要
Abstract

In the context of economic globalization, enterprises are no longer
simply rely on to raise the level of internal management and production
efficiency to achieve the goal of short-term profit maximization, but
turning a petitive advantage and petitiveness of the
formation and maintain. As a result, traditional single assessment of the
financial system increasingly unable to meet business performance
requirements. An enterprise is an urgent need to consider internal and
external business environment, performance appraisal system, the
evaluation system to promote prehensive and balanced sustainable
business development and corporate strategy can be transformed into an
executable program of action adopted by the end of the enterprise as a
whole Business and efforts to achieve mon development of staff.
The birth of the Balanced Scorecard is in line with the expectations of
the business. However, in Western countries has been extensive and
essful application of the theory of the Balanced Scorecard, on the
one hand, due to the essful application of the Balanced Scorecard
domestic cases less, and theoretical works are predominantly represented;
on the other hand, the lack of enterprise Into a more practical guide,
the domestic enterprises