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论文编号：	2040
作者编号：	2120072250
上传时间：	2009/12/16 15:23:40
中文题目：	交通运输企业国有出资人的平衡计分卡绩效考核研究
英文题目：	The research of the Balanced Scorecard performance evaluation in transportation enterprise to state-owned investor
指导老师：	柳茂平
中文关键字：	国有企业 出资人 绩效考核 平衡计分卡 交通运输
英文关键字：	State-owned Enterprise, investors, performance evaluation,Balanced Scorecard,Transportation
中文摘要：	在国有企业的发展壮大过程中，业绩评价体系承担着一种导向性的作用。这种导向性作用能否得到良好发挥，国有企业经营业绩能否客观、正确地得到评价，不仅关系到企业的长远发展和战略实施，而且关系到国有出资人监管国有企业预期达到的国有资产不断保值增值及国有资产战略布局目标能否顺利实现。 “平衡计分卡”是由哈佛商学院教授罗伯特•卡普兰（Robert Kaplan）和复兴方案公司总裁大卫•诺顿（David Norton）于20世纪90年代初期提出的一个全新的绩效考核工具。自从这个工具诞生以后，人们评价一家企业的业绩好坏不再简单地仅使用财务指标来衡量，而是用包括财务、客户、内部流程以及学习和发展四个维度来衡量企业。“平衡计分卡”把战略转化为行动，通过实施“平衡计分卡”，可以使出资人和管理层关注到企业成功的主要方面，有利于使出资人对企业的战略构想得以实施。 交通运输行业是为国民经济和社会发展提供公益服务的基础性产业。近年来，随着工业化、城镇化进程逐步加快，交通运输行业在满足人民群众出行需要的能力和为社会创造价值等方面都取得了跨越式的发展。而当前我国交通运输行业中国有企业占有绝对的主导地位。因此，建立一整套科学、合理、高效的国有交通企业业绩评价考核体系就显得十分重要，也十分迫切。在世界上许多企业成功应用“平衡计分卡”的今天，其是否可以应用到国有企业，以至应用到国有交通企业就十分值得去研究。 本文通过对国有企业经营业绩评价方法演进的研究和总结，揭示现阶段业绩评价方法的不足，阐述了“平衡计分卡”的优越性，对国有出资人应用该方法进行国有交通运输企业的绩效评价进行研究，指出应用的内容和步骤，最终得出结论。同时也为国有资产监管部门应用平衡计分卡对国有交通企业进行业绩评价提供一些借鉴和参考。
英文摘要：	Performance evaluation system plays a leading role in the development process of the state-owned enterprises. Making good use of this leading role and objective correct performance evaluation not only benefit the long-term development and strategy implement of the state-owned enterprise but also benefit the strategic objective’s achievement of investors of state assets. These objectives include the increasing value and strategic arrangement of own-stated asset. In the early 1990’s, Balanced Scorecard was put forward by Robert Kaplan , professor of Harvard Business School , and David Norton , president of Restoration Project Company, as a new tool of performance evaluation. Since the 'balanced scorecard' appeared, the people evaluated the performance of enterprise by not only simply measuring the financial indication but four perspectives including finance, customer, internal process, learning and growth. Balanced Scorecard converts strategy into action. Carrying on balanced scorecard can be concerned the major facet of successful enterprise by investors and management, and can be implemented to strategic vision of enterprise by investors. Transport industry have provided a basic industry of public service for the national economic and social development. In recent years, with the industrialization and urbanization‘s acceleration, transport industry has get the leapfrog development in the meeting the trip needs of the people and creating value for society. At the present, the state-owned enterprises have been dominated in the transport industry in China. Accordingly, it is very important and urgent to establish the scientific reasonable efficient performance evaluation system of state-owned transportation enterprise. In the current world, many enterprises successful application of the Balanced Scorecard, whether it can be applied to the state-owned enterprises, and applied to the state-owned transportation enterprise is worth to research. Studying and summing up the performance evaluation methods of state-owned enterprise, the article reveals the shortcoming of the performance evaluation methods at the present, expounds the superiority of Balanced Scorecard, makes research on this tool been applied to the state-owned transportation enterprise, indicates the content and approach of application, makes a conclusion finally. And this article provides reference to evaluate the performance of state-owned transportation enterprise for using Balanced Scorecard by state-owned property supervisor.
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