基于改进平衡记分卡的电商企业经营绩效评价

Evaluation of Business Performance of E-commerce Enterprises Based on Improved Balanced Scorecard

通过分析平衡记分卡在构建电商企业绩效评价体系中的比较优势,本文详细阐述如何将层次分析法、综合指数法与传统平衡记分卡相结合构建电商企业绩效评价体系的具体过程。以我国典型上市电商企业2014—2016年财务和非财务数据为样本,阐明基于改进平衡记分卡的电商企业经营绩效评价指标体系的实际应用。研究发现:传统的财务指标依旧是电商企业绩效组成的主体内容,企业在注重成本效益、关注非财务指标的同时也要对财务指标予以高度重视;在评价电商企业经营绩效时,应根据企业特点,选择与之匹配的指标体系,同时更要注重对指标赋予权重的合理性。进而提出政策建议,为推动我国尽快建立电商企业绩效评价体系提供一些参考。

By analyzing the comparative advantages of the balanced scorecard in constructing the E-commerce enterprise performance evaluation system,the detailed process of how to combine the AHP,the comprehensive index method and the traditional balanced scorecard to construct the e-commerce enterprise performance evaluation system is elaborated.Based on the 2014-2016 financial and non-financial data of typical listed e-commerce companies in China,the practical application of the e-commerce enterprise performance evaluation index system based on the improved balanced scorecard is clarified.The study finds that the traditional financial indicators are still the main content of the performance of e-commerce enterprises.Enterprises should pay great attention to financial indicators while paying attention to cost-effectiveness and non-financial indicators.When evaluating the performance of e-commerce enterprises,they should be based on The characteristics of the enterprise,choose the index system that matches it,and pay more attention to the rationality of giving weight to the indicators.Furthermore,it puts forward policy recommendations and provides some references for promoting China's performance evaluation system for e-commerce enterprises as soon as possible.