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论文编号：	10724
作者编号：	2120163228
上传时间：	2018/12/9 12:32:00
中文题目：	H公司平衡计分卡绩效评价体系研究
英文题目：	Research on Performance Evaluation System of H Company Balanced Scorecard
指导老师：	周宝源
中文关键字：	平衡计分卡；绩效评价；科技企业；战略；层次分析法
英文关键字：	Balanced scorecard; performance evaluation; technology enterprise; strategy; analytic hierarchy process
中文摘要：	高新技术企业已经成为一个国家或地区提高综合竞争力、实现可持续发展和技术创新的主导力量。而绩效管理对高新技术企业获得核心竞争力和实现企业可持续发展有着重要的作用。但是，我国的高新技术企业起步较晚、发展不平衡，如何提高这类企业的绩效管理水平、促进企业的发展壮大，已经成为摆在广大管理工作者面前的重大研究课题。目前来看我国高新技术企业也已经认识到了绩效考核的重要性，每个企业有着自己的绩效考核方法，但是存在着绩效考核与企业战略脱节、评价指标过分侧重于财务指标等问题，极大的制约了高新技术企业的长远发展与核心竞争力的提高。而基于战略视角的平衡计分卡绩效管理体系可以弥补这一缺憾。 本文在借鉴国内外平衡计分卡绩效评价方法的基础上，分析案例企业应用平衡计分卡的理论基础与基本原则，构建出一个适合于案例企业应用的完整的绩效评价体系，然后通过对平衡计分卡实施过程中经验和启示的分析，探索平衡计分卡在高新技术企业中的普适性及其可依循模式，在理论研究上具有一定的拓展性和创新性。 本文以H公司为例，从发现问题出发，采用文献分析法、案例分析法等方法，以公司整体战略为核心，具体阐述H公司的平衡计分卡绩效评价体系构建过程。首先，通过绩效、平衡计分卡、战略等核心概念的引入，为本文搭建了理论体系。随后介绍了H公司的基本情况及绩效评价现状，据此总结出H公司绩效考评体系存在的诸多问题。其次，通过对H公司战略目标的分析，得出公司引入平衡计分卡的必要性及可行性，构建出公司的战略地图，从财务、客户、内部运营、学习与成长四个方面构建出平衡计分卡指标体系。再次，运用层次分析法计算出各指标权重，引入2017年公司的数据，进行H公司应用平衡计分卡的预期效果分析及保障措施，并与之前绩效评价体系进行比对，得出平衡计分卡应用的有效性。最后，得出本文的研究结论，并对同类型公司在平衡计分卡研究方面给出建议和展望。本文对我国科技型创新企业的绩效管理实践，提供了一定的指导和借鉴价值。
英文摘要：	High-tech enterprises have become the leading force in a country or region to improve comprehensive competitiveness, achieve sustainable development and technological innovation. Performance management plays an important role in achieving high-tech enterprises' core competitiveness and achieving sustainable development. However, China's high-tech enterprises started late and unbalanced development. How to improve the performance management level of high-tech enterprises and promote the development of high-tech enterprises has become a major research topic facing the majority of management workers. At present, China's high-tech enterprises have also realized the importance of performance appraisal. Each enterprise basically has its own performance appraisal method, but there are problems such as the disconnection between performance appraisal and corporate strategy, and the evaluation index is too single. The long-term development of high-tech enterprises and the improvement of core competitiveness. The balanced scorecard performance management system based on the strategic perspective can make up for this shortcoming. Based on the domestic and international balanced scorecard performance evaluation methods, this paper analyzes the theoretical basis and basic principles of the application enterprise balanced scorecard, and constructs a complete balanced scorecard system suitable for case enterprise application. Through the analysis of the experience and enlightenment in the implementation of the balanced scorecard, the universality of the balanced scorecard in high-tech enterprises and its followable mode are explored, which has certain expansion and innovation in theoretical research. This article takes H company as an example, starting from the discovery of problems, and then conducting detailed analysis from various aspects, and finally solving the problem. Introduce the balanced scorecard system, adopt literature analysis method, case analysis method and other methods, take the company's overall strategy as the core, and elaborate the construction process of H company's balanced scorecard performance evaluation system. First of all, through the introduction of core concepts such as performance, balanced scorecard, strategy, etc., the theoretical system is built for this paper. Then introduced the basic situation of H company and the status quo of performance evaluation, based on which it summed up many problems in the performance evaluation system of H company. Secondly, through the analysis of H company's strategic objectives, the necessity and feasibility of the company's introduction are analyzed, and the company's strategic map is constructed. The balanced scorecard index system is constructed from four aspects: finance, customer, internal operation, learning and growth. . Thirdly, the analytic hierarchy process is used to calculate the weights of each index, and the supporting system and application effect analysis of H company performance appraisal management are introduced. Finally, the conclusions of this paper are drawn, and the recommendations and prospects of the same type of companies in the balanced scorecard research are given. This paper provides some guidance and reference value for the performance management practice of China's science and technology innovation enterprises.
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