基于BSC的企业绩效评价系统在我国的实施

摘   要
世界经济的基本特征是国际化、知识化和金融化，人类社会已经从工业时代步入了信息时代，企业的经营环境发生了巨大变化，而传统的绩效评价方法过分依赖财务数据，对新经济条件下的相关信息重视不足，难以对企业绩效进行科学、客观的评价。本文即是以此为背景，鉴于传统绩效评价方法的弊端，通过对我国企业绩效评价的演进和现状的分析，提出对我国现行条件下企业绩效评价体系的改进，并探索一套适应新经济环境下我国企业战略管理要求的基于BSC的战略绩效评价体系。
本文采用了归纳总结和比较分析的方法，简要阐述了平衡积分卡的主要内容和构建过程，又运用了理论联系实际和一分为二的哲学方法，结合我国企业实施中可能会出现的问题，提出了一些有针对性的建议。本文相信，这些建议对我国企业绩效评价的改革能够提供一定的参考，使企业能够结合自身的实际情况，在采用以前的评价模式的基础上，努力研究并建立起适合我国企业发展的新型绩效评价体系，实现企业绩效评价体系应用的全新飞跃！

关键词:平衡积分卡; 绩效评价;财务指标;非财务指标;战略
ABSTRACT
Now the world economics basic characteristic is the internationalization , the educated and financed, the human society had already marched from the industry time into the information time ,enterprise's management environment has had the huge change, but the traditional performance evaluation method excessively relied on the financial data, and put insufficiency emphasis on the related information under the new current economic, and carried on the science, the objective appraisal with difficulty to the enterprise achievements. This article is to take this as background, in view of the malpractice of the traditional performance evaluation methods, through the analysis of it’s evolution and present situation and proposed the improvement of the enterprises performance evaluation system in our country’s present condition, and explores a set of strategic performance evaluation system which based on the BSC to adapt the enterprise strategy management request under the new economic environment in our country.
This article has used the induction summary and the comparative analysis methods, briefly elaborated the main content and the process to build the balanced-scored card, and also utilized apply theory to reality and the one divides into two philosophy methods ,unifies the question that may come along when the enterprises using it and propose some pointed suggestions. We believe that these suggestions could provide the helping hand to the enterprise performance evaluation system’s reform in our country. These suggestions can make the business enterprises combine the actual operating conditions of itself, and made great effort to study the traditional performance evaluation system and start to build up a new kind of performance evaluation system which can suit the development of the enterprise in our country, and make a great new leap in the applying of the enterprise performance evaluation system!

Key words: The balanced-scored card; performance evaluation; financial norm; Non- financial norm; Strategy.

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