基于平衡计分卡的企业绩效评价体系研究

Research on Enterprise's PenforVmnance Evaluation System Based on Balanced Scorecard

平衡计分卡是20世纪90年代在美国兴起,并迅速推广应用的企业绩效评价法,其核心是通过财务、客户、内部业务、学习与成长四个指标之间相互驱动的因果关系展现组织的战略轨迹,实现绩效考核、绩效改进以及战略实施、战略修正的目标。市场竞争的加剧要求企业有战略思维,平衡计分卡绩效评价体系运用科学的管理体系支持企业运转,帮助企业实现战略目标。

At present market competition is sharpening, it needs entenprise should have strategic thinking. With scientific management method, balanced scerecard performance evaluation system has supported enterprise＇s operation and helped enterprise to reach his stragety goal. The paper studies the performance evaluation more in - depth based on balanced scorecard. First the theory of performance evaluation and balanced scorecard is introduced. After the theory is held and understood greatly, the theory is taken to be used for corporation fact to establish a series of effective performance management system of balanced scorecard. The establishment of the system is recommended mostly, and the key link in process of establishment is introduced mainly, such as choosing of measure, confirmation of target and so on. The purpose is to give some guide for corporations when they design performance man- agement system based on balanced scorecard.