平衡计分卡在我国景区绩效评价中的运用

The Application of Balanced Scorecard in the Performance Appraisal of Chinese Scenic Spots

平衡计分卡在企业和政府的成功运用,对景区绩效评价与管理具有重要的指导意义。平衡计分卡从客户、内部流程、学习与成长和财务四个维度来评价组织绩效。在景区绩效评价实践中,景区应根据自身的内在属性及其特殊要求来构建科学的基于平衡计分卡绩效评价指标体系。在借鉴国内外已有研究成果与遵循绩效评价指标体系构建原则的前提下,结合景区特点,将景区绩效评价指标体系结构调整为景区经营管理成本、游客、景区服务流程、创新和提高四个评价维度,不同的维度设有不同的战略目标,在此基础上,在景区分阶段、有步骤地推进平衡计分卡绩效管理系统。

The successful application of balanced scorecard is of guiding significance to the performance appraisal and management of scenic spots.Balanced scorecard appraises the performance from four dimensions of customers,internal process,learning and growth and finance.In practice,the scenic spots should establish scientific performance appraisal indicators system based on the balanced scorecard according to its intrinsic attributes and special requirements.After learning from the research findings,following the principle of performance appraisal indicators system,and combining the characteristics of scenic spots,this article proposes to establish the performance appraisal indicators system of scenic spots,which includes management costs,tourists,service procedures and creation and enhancement with different dimension focusing on different objectives.This system should be implemented in different stages and step by step.