完善业绩评价指标体系提升企业核心竞争力

Performance Evaluation System and the Enterprise Competitive Power

在"新经济"时代,企业为了在激烈的市场竞争中求得生存与发展,其经营管理活动必须立足于战略高度,形成并保持核心竞争力,因而对企业的经营和目标的实现起导向作用的经营业绩评价指标体系也必须从战略层面进行构建.该文以企业的核心竞争力作为研究的起点,认为传统的财务业绩评价指标体系已无法满足经营管理的需要,而战略平衡计分卡的出现进一步丰富和完善了经营业绩评价指标体系,文中对平衡计分卡进行了描述并提出几点改进建议.

In order to survive and develop in the fierce market competition of the New Economy Era, companies must be run and managed strategically to develop and maintain their competitiveness. Construction of a strategic management evaluation system will guide the company operation. This article discusses the competitive power of the enterprise. The traditional performance evaluation system cannot meet the needs of management while the Balanced Scorecard is a much better system. The writer makes some comments on the latter and offers some suggestions for its improvement.