基于平衡记分卡的企业业绩评价体系

摘  要

企业经营业绩评价是当今企业界的一个重大课题，随着世界经济一体化，信息化时代的到来，传统的单一财务评价体系已经变得力不从心。在信息技术日益完善、以及现代管理模式创新的今天，建立一套符合公司竞争要求，适应新的竞争环境并结合非财务指标的业绩评价体系显得尤为重要，基于平衡记分卡的企业业绩评价体系适应时代发展要求脱颖而出，它打破了传统的单一财务评价体系，综合了财务指标与非财务指标，从企业战略出发，由企业的高层制定战略目标，各个部门层层贯彻实施。它从财务、客户、内部流程、学习与成长四个角度综合评价企业业绩，开创了企业业绩评价体系的一个新的里程碑，为我国企业业绩评价体系——国有资本金效绩评价体系，提供了参考与借鉴之处。但我国企业在应用基于平衡记分卡的业绩评价体系方面存在着众多问题，企业需要对其做出正确认识，不断加强改进措施，需要引起注意，做到进一步完善。

关键词：业绩评价体系 国有资本金效绩评价体系 平衡记分卡
ABSTRACT

Enterprise performance measurement is a great subject of the current business circles.With the economic intergration of the world ,the arrival of information age ,the traditional single financial performance measurement system has become inadequate.Today with the improvement in information technology and modern management model innovation it is particularly important to establish a set of performance measurement system which is in line with the companise’competitive requirements,adapts to the new competitive environment and combines with non-financial indicators.Balanced scorecard-based performance measurement system of enterprises which adapt to the development requirements of the times come to the fore.It brakes the traditional single financial measurement system ,combines the financial indicators with non-financial indicators.It start form business strategy .The high-level managers of the enterprises develop the strategic objectives which are implement by each department.It includes foure aspects which are finance, customer,internal processes,learning and growth .It creats a business performance measurement system for a new milestone.It is a integrated performance measurement system.It provides the state-owned capital performance measurement system a reference.However,there are many problems China’s enterprises in the application of Balanced scorecard-based performance measurement system.These problems require attentions to ensure further improvement. Enterprises should make a correct understanding of the Balanced scorecard-based performance measurement system and should be strengthened to improve the measures.

Key words：performance measurement system  state-owned capital performance measurement system  Balanced scorecard

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