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论文编号：	10372
作者编号：	2120163183
上传时间：	2018/12/6 10:43:22
中文题目：	基于平衡计分卡的H高科技公司业绩评价体系研究
英文题目：	Research on Performance Evaluation System of H High-tech Enterprise Based on Balanced Scorecard
指导老师：	李姝
中文关键字：	平衡计分卡；绩效管理；企业战略
英文关键字：	Balanced Scorecard;Performance Management;Enterprise Strategy
中文摘要：	科学技术的飞速进步给我国企业带来了许多发展机遇，同时也向我国企业提出了巨大的挑战。在产业结构发生重大调整的今天，企业也面临着更加激烈的市场竞争。企业想要长远发展，就必须提高管理水平，增强市场反应能力。绩效管理对企业的发展起到了至关重要的作用，而传统的业绩评价体系由于评价标准单一、忽视企业外部因素以及过于注重短期经营成果等局限性，已经无法为企业的长期发展提供支持。平衡计分卡作为一种新型的战略绩效管理工具，以企业的战略为起点，将企业的战略分解到财务、客户、内部流程、学习与成长四个维度，建立业绩评价体系，克服了传统业绩评价体系的缺点，能够全面、科学地评价企业的业绩，帮助企业提高绩效管理水平。 随着H公司的不断发展，现有的业绩评价体系已经没有办法实现企业未来战略的要求。现有的评价体系注重营业收入，轻视企业的创新能力，存在一定的局限性。因此，H公司需要一套符合当前市场环境，并且与企业总体战略目标相匹配的业绩评价体系。本文全面分析了H公司实施平衡计分卡的必要性和可行性，并且根据H公司的战略地图构建了平衡计分卡业绩评价体系。 本文采用文献分析法、案例研究法、问卷调查法等科学研究方法，以H高科技公司为例，分析了现有业绩评价体系存在的问题，引入平衡计分卡以提高H公司的绩效管理水平，论证其可行性并且逐步构建适用于H公司的业绩评价体系，应用平衡计分卡业绩评价体系对H公司的业绩进行评价，使H公司的绩效管理更加科学有效。
英文摘要：	The rapid progress of science and technology has brought a lot of development opportunities to Chinese enterprises, but also posed a huge challenge. Today, with the significant adjustment of industrial structure, enterprises are also facing more intense market competition. In order to achieve long-term development, enterprises must improve their management and enhance their market responsiveness. Performance management plays a vital role in the development of enterprises. The traditional performance evaluation system has been unable to support the long-term development of enterprises because of the single evaluation criteria, neglect of external factors and excessive attention to short-term operating results. As a new type of strategic performance management tool, the Balanced Scorecard takes the enterprise strategy as the starting point, divides the enterprise strategy into four dimensions: finance, customer, internal business, innovation and learning, establishes the performance evaluation system, overcomes the shortcomings of the traditional performance evaluation system, and can evaluate the enterprise industry comprehensively and scientifically, helping enterprises improve performance management. With the continuous development of H company, the original performance evaluation system has been unable to meet the requirements of future enterprise strategy. The original evaluation system pays attention to business income and despises the innovative ability of enterprises, which has some limitations. Therefore, H company needs a set of performance evaluation system which conforms to the current market environment and matches the overall strategic objectives of the enterprise. This paper analyzes the necessity and feasibility of implementing the Balanced Scorecard in H company, and constructs the performance evaluation system of the Balanced Scorecard according to the strategic map of H company. This paper used literature analysis, case study, questionnaire survey and other scientific research methods, taking H high-tech company as an example, analyzed the existing problems in the performance evaluation system of the enterprise, introduced the Balanced Scorecard to improve the performance management level of the enterprise, demonstrated its feasibility and gradually constructed the performance evaluation suitable for the enterprise. Then, this paper uses balanced scorecard performance evaluation system to evaluate the performance of H company, so that the performance management of H company is more scientific and effective.
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