平衡计分卡在我国森工企业绩效评估中的引入

Study on Introduction of BSC into Performance Evaluation of Forestry Industry Enterprise

在"天保工程"背景下,如何设计合理的指标体系对森工企业进行科学评价将直接关系到森工企业的发展前景。现行国有资本金评价体系过分侧重于单一的财务指标考核,无法适应新形势下林业定位的转变,难以满足森工企业的战略发展需要。平衡计分卡的引入,为森工企业绩效评价提供了新的思路,既考虑了当前森工企业面临的特定环境,又能有效促进企业未来成长。借用平衡计分卡的思想,构建了森工企业绩效评价指标体系,并对其应用前景进行了展望。

It was important for the development of the forestry industry enterprise to structure the suitable evaluation index in performance evaluation of forestry industry enterprise under the Natural Forest Protective Project （NFPP）. The financing index was emphasized particularly and excessively in the current evaluation system, which resulted in the poor adaptability between the index and the new position of the forestry. The introduction of the Balanced Scorecard（BSC）into the performance evaluation of forestry industry enterprise was a new thinking, in which the especial external envi- ronments were taken into account. So performance evaluation system of forestry industry enterprise was set up by meaning of BSC in the paper, and its applications were also analyzed.