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论文编号：	12351
作者编号：	2120183083
上传时间：	2021/6/8 17:07:23
中文题目：	基于平衡计分卡的H公司绩效评价体系研究
英文题目：	Research on Performance Evaluation System of H Company Based on Balanced Scorecard
指导老师：	姚颐
中文关键字：	国有企业；绩效评价；平衡计分卡；财务数据
英文关键字：	state-owned enterprise；performance evaluation；balanced scorecard；financial data
中文摘要：	十八大以来，我国加快了国有企业体制改革的步伐。在绩效评价方面，国务院曾多次发布国有企业绩效考核指导意见及相关办法，但部分国有企业在设计自身绩效评价体系时，仍然存在一些问题，如评价指标不完整、机械追求非财务指标、忽视财务数据等。 针对以上问题，本文以H国有建筑公司为例，利用平衡计分卡理论对公司现有的绩效评价体系进行优化，并从财务工作的角度出发，探讨如何使财务数据在绩效评价中充分地发挥作用。首先，本文参考国内外的研究成果，简要阐述绩效评价以及平衡计分卡的相关理论，形成本文研究的理论依据。其次，本文选取H国有建筑公司为研究对象，详细分析H公司当前的绩效评价状况，并利用平衡计分卡的概念框架，深入分析其中存在的问题与改进措施。然后，本文参照改进措施，并结合H公司财务工作的特点，基于平衡计分卡理论对公司现有评价指标体系进行优化，同时采用层次分析法确定各指标权重。最后，本文对优化后的绩效评价结果进行分析，通过与原有绩效评价结果的对比，探讨平衡计分卡应用后带来的优化效果，并根据平衡计分卡的设计过程指出平衡计分卡的不足。 本文以平衡计分卡的视角分析H公司的绩效评价工作，能够有效发现并改善H公司现有的绩效评价体系中存在的问题，使企业绩效评价的结果更能具备可靠性和前瞻性。同时，在绩效评价体系的优化过程中，本文着重探讨了如何将财务数据更加贴切地融入企业绩效评价工作，进而帮助H公司改进其财务管理工作。此外，本文也为平衡计分卡应用于国有建筑企业提供一定的经验，有助于提高国有建筑企业的整体管理水平。图3幅，表24个，参考文献40篇。 关键词：国有企业；绩效评价；平衡计分卡；财务数据
英文摘要：	Since the 18th CPC National Congress, China has accelerated the reform of the system of state-owned enterprises. In terms of performance evaluation, the State Council has issued guidance opinions and relevant measures on performance evaluation of state-owned enterprises for many times. However, some state-owned enterprises still have some problems when designing their own performance evaluation system, such as incomplete evaluation indicators, mechanical pursuit of non-financial indicators, and neglect of financial data. In view of the above problems, this paper takes H state-owned construction company as an example to optimize the company's current performance evaluation system by using the theory of balanced scorecard, and discusses how to make the financial data play a full role in the performance evaluation from the perspective of financial work. First of all, this paper refers to the research results at home and abroad, and briefly expounds the related theories of performance evaluation and balanced scorecard, which forms the theoretical basis of this research.Secondly, this paper selected H state-owned construction company as the research object, analyzed the current performance evaluation situation of H company in detail, and made an in-depth analysis of the existing problems and improvement measures by using the conceptual framework of balanced scorecard. Then, according to the improvement measures and combined with the characteristics of H company's financial work, this paper optimized the existing evaluation index system of the company based on the balanced scorecard theory, and determined the weight of each index by the analytic hierarchy process. Finally, this paper analyzes the optimized performance evaluation results, discusses the optimization effect brought by the application of balanced scorecard by comparing with the original performance evaluation results, and points out the deficiencies of balanced scorecard according to the design process of balanced scorecard. This paper analyzes the performance evaluation of H company from the perspective of balanced scorecard, which can effectively find and improve the problems existing performance evaluation system of H company, so that the results of performance evaluation can be more reliable and forward-looking.Meanwhile, in the process of optimizing performance evaluation system, this paper focuses on how to integrate financial data into the performance evaluation of enterprises more closely, and then help H company improve its financial management. In addition, this paper also provides some experience for the application of balanced scorecard in state-owned construction enterprises, which is helpful to improve the overall management level of state-owned construction enterprises.There are 3 pictures, 24 tables, 40 references. Key words:state-owned enterprise；performance evaluation；balanced scorecard；financial data
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