基于利益相关者理论的平衡计分卡绩效指标体系的构建——以房地产开发企业为例

Construction of balanced score card performance index system based on the benefit-counterparts theory——a case study of real estate companies

绩效管理工具平衡计分卡只关注了少数利益相关者,而在利益相关者理论看来平衡计分卡应反映更多利益相关者的诉求。本文试图简要论证利益相关者的权利,整合平衡计分卡与利益相关者理论,并在此基础上以房地产开发企业为例构建基于利益相关者理论的平衡计分卡五维度绩效战略评价指标体系。

Balanced score card the performance management tool, only concerns a small number of benefit counterparts, but, in the benefit-counterparts theory, the balanced score card should have reflected the aspirations of more benefit counterparts. This article explains briefly the rights of benefit counterparts and integrates the balanced score card and the benefit counterparts theory. And taking the real estate companies as an example, it attempts to build the balanced score card five-dimensional performance strategic evaluation index system based on benefit-counterparts theory.