基于BSC与SHT的企业战略绩效评价体系构建

Evaluation System Construction of Enterprise Strategy Performance Based on the BSC and SHT

基于平衡记分卡(BSC)的以战略为导向的企业绩效评价体系将财务和非财务指标有机结合,一定程度上实现了企业战略与战术、内部与外部、现在与未来的平衡,但仍存在忽略对某些利益相关者的关注,容易与激励机制、管理流程脱节等局限性,构建基于平衡记分卡(BSC)与利益相关者理论(SHT)有机融合的企业战略绩效评价体系,克服了BSC企业战略绩效评价体系的不足,反映了企业真实的经营绩效,有利于将企业的各种策略结合起来,把企业、客户、政府等各级利益相关者联系起来,提高企业管理的效率。

The strategy oriented enterprise performance evaluation system which is based on the Balanced Scorecard （BSC） combines financial and non-financial indicators to realize the balance between the enterprise strategy and tactics, the internal and external, the present and the future to a certain extent. But there also exist limits like ignorance of concern fnr some stakeholders, and easiness to be out of line with incentive mechanism and management process. The establishment of enterprise strategy performance evaluation system which is based on the organic integration of the Balanced Scorecard （BS） and Stakeholder Theory （SHT） has overcome insufficiency of the BSC enterprise strategy performance evaluation svstem and reflects real ope, rating performance of the enterprise. It is conducive to unite different enterprise strategies and link the stakeholders at all levels such as enterprise. customer and government etc., thus improving the efficiency of enterprise management.