摘要
由于技术创新活动是一个复杂的系统工程,同时影响企业技术创新绩效的因素也很多,因此技术创新绩效评价指标体系必须包含多层次多角度的评价指标才能准确有效地反映企业技术创新的绩效。本文运用平衡记分卡的原理,将企业技术创新的总目标分解为财务、用户、内部业务流程、学习和成长四大层面的分目标,再根据各个分目标的要求设计对应的绩效评价指标,为处于前期探索阶段的企业技术创新绩效评价,提供一种新思路和新方法。
As technical innovation is a complex systematic project, and there are many factors affecting the performance of enterprise technology innovation,technical innovation performance index system must contain multi-level and multi-angle appraisal indice,which can reflect the achievement of enterprise technology innovation accurately and effectively. The article decomposes the enterprise technology innovation into sub-goals on four layers finance, users, internal operation process and learning & development, based on the principle of balanced scorecard. In addition, it designs correspondent performance appraisal indice according to the requests of each goal. The paper provides a new idea and a new method for the enterprise technology innovation performance appraisal in the earlier exploratory period.
出处
《湖北经济学院学报》
2006年第5期107-110,共4页
Journal of Hubei University of Economics
关键词
平衡记分卡
技术创新
绩效评价指标
balanced scorecard
technical innovation
performance appraisal index