基于平衡计分卡模型的财务共享组织绩效建设与评价策略

Performance construction and evaluation strategies for financial shared organizations based on the balanced scorecard model

财务共享组织的绩效管理是企业运营管理中至关重要的一环,也是企业实现预期目标的重要影响因素之一。基于平衡计分卡模型构建评价体系,结合不同维度设定指标,形成内容清晰、逻辑分明的评价体系,能够促进财务共享组织绩效评价的完整准确,为企业改进内部管理提供决策参考。基于此,文章在分析相关理论概念的基础上,总结基于平衡计分卡模型的财务共享组织绩效建设与评价的必要性。实践分析发现,企业要想基于平衡计分卡模型提升财务共享组织绩效建设与评价的科学性,就应当重视绩效指标的提取、合理确定指标权重、注重评价结果。

The performance management of financial shared organizations is a crucial part of enterprise operation and management,and it is also one of the important influencing factors for enterprises to achieve expected goals.Building an evaluation system based on the bal-anced scorecard model and setting indicators from different dimensions to form a clear and logical evaluation system can promote the com-plete and accurate performance evaluation of financial sharing organizations,and provide decision-making reference for improving internal management in enterprises.Based on this,this article analyzes relevant theoretical concepts and summarizes the necessity of performance construction and evaluation of financial sharing organizations based on the balanced scorecard model.Through practical analysis,it is found that in order to improve the scientific nature of performance construction and evaluation of financial sharing organizations based on the bal-anced scorecard model,enterprises should attach importance to the extraction of performance indicators,reasonably determine indicator weights,and pay attention to evaluation results.