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平衡计分卡在核电厂业绩指标体系建立中的应用 被引量:2

Application of Balanced Score Card in the Development of Performance Indicator System in Nuclear Power Plant
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摘要 WANO核电厂业绩改进模型推荐了10种业绩监测工具,业绩指标是其中一种,它有效改进了核电公司的业绩。虽然目前国内各运行核电厂均建立了业绩指标体系,然而如何建立合理的适用于核电厂的业绩指标体系仍是一个值得探索的问题。平衡计分卡通过业绩指标与公司战略方向紧密联系在一起,从公司绩效管理和战略发展的角度建立业绩指标体系。文章将平衡计分卡应用于核电厂业绩指标体系的建立中,为国内核电厂建立业绩指标体系提供参考。 Perfomance indicator, which is one of ten performance monitoring tools recommended by W ANO performance improvement model, has become an effective tool for performance improvement of nuclear power plant. At present, performance indicator system has been built in nuclear power plant. However, how to establish the performance indicator system that is reasonable and applicable for plant is still a question to be discussed. Performance indictor is clsely tied to the strategic direction of a corporation by a balanced score card, and the performance indicator system is established from the point of performance management and strategic development. The performance indicator system of nuclear power plant is developed by introducing the balanced score card, and can be as a reference for other domestic nuclear power plants.
出处 《中国核电》 2013年第1期31-34,共4页 China Nuclear Power
关键词 核电厂 业绩指标 平衡计分卡 nuclear power plant performance indicator balanced score card
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参考文献4

  • 1Rober S. Kaplan and David P. Norton. Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Partl [J]. Accounting Horizons, 2001,15(1):87-104.
  • 2WANO. Guidelines for Performance Improvement at Nuclear Power Stations[M], 2011, 9.
  • 3顾延婷.电力企业业绩考核指标的建点方法[J],2009,4:66-68.
  • 4李风莲.平衡计分卡业绩评价系统的构建与应用研究[D].长沙:湖南大学硕士论文,2004.

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