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论文编号：	398
作者编号：	052055
上传时间：	2008/1/9 12:51:50
中文题目：	平衡计分卡在供水企业的应用研究
英文题目：	Application Research on the Ba
指导老师：	任学锋
中文关键字：	平衡计分卡 供水企业 绩效评价
英文关键字：	Balance scoring cards Water s
中文摘要：	随着公用事业改革的深入，供水企业面临着前所未有的机遇和挑战。传统的计划经济体制下形成的对供水企业经营绩效管理和评价的方法已经不能适应市场竞争的需要。为适应社会经济发展对供水企业的要求，促进供水企业绩效的提升，更好的发挥供水企业的服务职能，引入新的绩效评价方法成为供水企业发展的必然趋势。 本文通过对供水企业战略和供水企业绩效评价特点的深入分析，运用和借鉴了国际上流行的平衡计分卡工具，从供水企业的多个方面尝试构建了新的供水企业绩效评价体系。 供水企业平衡计分卡从财务状况、顾客服务、内部经营流程、学习和成长、政府政策倾向性五个维度，将供水企业的战略目标转化为一套系统的绩效评估指标体系，其既包括财务指标，又包括非财务指标，体现了企业定量指标与定性指标、短期目标和长期发展的结合。平衡计分卡的有效实施必将进一步提高供水企业的经营水平、竞争能力和收益能力，从而实现社会效益和经济效益。 本文共分为五部分：第一部分是阐明了选题的目的和意义；第二部分回顾了绩效评价和平衡计分卡的相关理论；第三部分论证了供水企业实施平衡计分卡的动因；第四部分论述了平衡计分卡在供水企业的适用性并对供水企业平衡计分卡的维度进行了修正；第五部分构建了供水企业平衡计分卡的绩效指标体系。
英文摘要：	As the reform of public utility deepens, water supply enterprises are faced with unprecedented opportunities and challenges. The traditional approaches to the operation performance management and evaluation, which have been developed for the water supply enterprise under the planned economy system, are not capable of meeting requirement of market competition. In accordance with the requirements of society's economic development on water supply enterprises, the improvements of performance administration on water supply enterprises, and the enhancements of performance evaluation as well as administration on water supply enterprises, introducing a new performance-evaluating method has gradually become an inevitable trend in managerial development of water supply enterprises. By profoundly analyzing the strategy and features of performance evaluation in water supply enterprises, this article is trying to establish a more suitable performance system for the development of water supply enterprises by the application and reference of the internationally popular performance BSC tool. Balance scoring cards transferring enterprises' strategic goals into a system of performance-evaluating index in terms of financial situations, customer services, internal managerial processes, government and learning and growing. The performance of evaluation to the water supply enterprises is the system including both financial and non-financial targets; it represents the combination of quantities and qualitative objects, short term target and long term development. Effective application of BSC will improve the enterprise's ability of operating、competing、making profit, eventually achieve economic performance and social performance.
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