摘要
分析了国有煤炭企业实施平衡计分卡的必要性和可行性,进而以充分体现国有煤炭企业的行业特色为导向,在传统框架基础上引入和谐发展维度构建了五维度的国有煤炭企业拓展平衡计分卡框架,并基于此设计了国有煤炭企业的绩效评价指标体系。
This paper first analyzes necessity and feasibility of implementing the balanced scorecard （BSC） method in state-owned enterprises. Then, oriented towards displaying industrial features of state-owned coal enterprises, this paper establishes an extended BSC framework by in- corporating the dimension of harmonious development into the traditional BSC framework, and designs the performance evaluation indicator system extended framework. for state-owned coal enterprises under this extended framework.
出处
《中国煤炭》
北大核心
2013年第11期22-25,30,共5页
China Coal
关键词
国有煤炭企业
拓展平衡计分卡
绩效评价指标体系
state-owned coal enterprise, extended balanced scorecard, performance evalua- tion indicator system
