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论文编号：	3012
作者编号：	2220091919
上传时间：	2011/3/29 15:56:08
中文题目：	国有企业绩效评价问题研究 ——基于平衡计分卡的视角
英文题目：	Research on Performance Evaluation of State-owned Industrial Enterprises Based on Balanced Scorecard
指导老师：	李莉
中文关键字：	关键词：国有企业；绩效评价；战略管理；平衡计分卡
英文关键字：	Keywords: State-owned Enterprises; Performance Evaluation; Strategic Management; Balanced Scorecard
中文摘要：	摘 要 在我国，随着市场经济的不断发展，企业绩效管理与评价日益受到重视。特别是在20世纪90年代以后，国内学者、专家以及政府有关部门、一些研究机构在企业绩效评价方面进行了许多有益的探索。企业绩效评价在为政府等外部利益相关者提供决策依据的同时，它在企业内部经营管理上也发挥了重要的作用。正因为绩效评价在薪酬制度设计、内部激励机制运行、组织文化氛围营建上扮演着越来越重要的角色，很多企业也开始把绩效评价系统作为制度创新领域的一项重要内容。因此，如何构建适宜有效的绩效评价系统，是一个重要的管理课题，同时，对国有企业建立“管理科学”的现代企业制度有着深刻的意义。 国有企业的经营者受托管理国有企业，在所有权和经营权分离的情况下,股东与经营者之间是委托代理关系，对经营者的受托责任进行评价是所有者履行股东权利的前提和基础；企业内部不同层级人员之间也存在着委托代理关系，需要进行绩效管理和绩效评价。 本文从绩效、绩效管理、绩效管理系统、绩效评价及其与激励机制的关系等概念的界定开始，回顾了绩效管理理论的发展历程和国内外绩效管理的实践经历，结合当前国有企业绩效评价体系的现状和发展需求，以某卷烟厂为例对BSC理论的应用进行了研究。 本文通过对国内外绩效评价理论和实践的研究，提出了绩效评价应服务于企业战略管理需要的观点，并结合中国企业实际阐释了建立基于战略的绩效评价系统的现实意义。结合某卷烟企业当前的环境和发展需要，构建了相应的综合绩效评价与管理模型和基本指标体系，特别是对客户层面、内部流程和学习成长三个非财务层面的指标选择进行了详细阐述。通过阅读大量文献资料，以及个人在工作实践中的探索与思考，理论联系实际，对平衡记分卡模式在中国企业的导入方法和技术上进行了应用创新。
英文摘要：	Abstract With the continuous development of market economy in China, corporate pay more attention to performance management and evaluation. Especially after 20th century and 90 years, domestic scholars, experts, relevant government departments and a number of research institutions conducted many useful explorations in enterprise performance evaluation. Performance Evaluation provide basis for decision making for the government and other external stakeholders, at the same time, it played an important role in internal operation and management. Performance evaluation plays an increasingly important role in the pay system design, the organizational culture conduct, so many companies are starting to treat system performance evaluation system as an important part of innovation. Therefore, how to build appropriate and effective performance evaluation system is an important management issues, while state-owned enterprises to establish a "scientific management" of the modern enterprise system has a profound significance. Operators of state-owned enterprises entrusted with the management of state-owned enterprises, in the case of separation of ownership and management rights, shareholders and managers is a principal-agent relationship, to evaluate the performance of managers is the foundation of shareholder rights; among different levels within the enterprise, there are principal-agent relationship, they also need performance management and performance evaluation. This paper started from the definition of performance, performance management, performance management systems, performance evaluation and incentive mechanism relationship, began to review the performance management process and development of the theory practical experience of performance management at home and abroad, combined with the current performance evaluation system of state-owned enterprises and development needs, set a cigarette factory as an example, studied the theory of the BSC. Based on the research of domestic and international performance evaluation theory and practice, this paper thought the performance evaluation should serve the needs of enterprise strategic management, and combined with the practical of Chinese enterprises, this paper explained the practical significance of establish the performance evaluation system based on strategic. Combined with cigarette industrial enterprises current environmental and development needs, this paper build the corresponding performance evaluation and management model and the basic indicator system, in particular the level of customer, internal processes and learning and growth indicators. By reading a large number of data and personal exploration of the practical work and thinking, this paper has been applied methods and technology innovation on the balanced scorecard model in the import of Chinese enterprises.
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