联系我们

论文查询结果	返回搜索

论文编号：	5254
作者编号：	2120102773
上传时间：	2013/6/5 17:44:45
中文题目：	基于平衡计分卡的Z企业业绩评价指标体系研究
英文题目：	Research on Z company’s index system of performance evaluation based on BSC
指导老师：	刘志远
中文关键字：	业绩评价，企业战略，平衡计分卡
英文关键字：	Performance evaluation, Corporate strategy, BSC(balanced score card)
中文摘要：	随着国有企业改革的深化，现代企业制度建立，企业经营权与所有权分离，股东与企业经营者处于信息不对称的地位。出资人为了维护自己的权益不受侵犯，降低委托代理成本，解决内部人控制问题，迫切地需要建立一套科学、合理业绩评价的体系来评价企业的运营成果和目标的完成情况。平衡计分卡在作为绩效考评的工具强调将战略转化为企业经营管理者和全体员工的共同目标、行动计划与责任，能够实现从战略到业绩评价的协同。 本文以Z企业作为研究对象，主要采用案例研究的方法，针对这个以服务“三农”、服务国家宏观调控、服务国民经济和社会发展大局的为己任的企业，具体研究了Z企业现行业绩评价指标体系，现行的以财务指标为主的业绩评价，对于企业内外部压力和自身的战略目标等重要因素缺乏必要的思考，在企业实践中还存在一些问题，因此急需构建一个综合性的业绩评价指标体系来提升Z企业的战略执行能力。文章结合Z企业的实际情况，通过对包括企业内外部环境、行业地位、企业战略重点确定以及各个利益相关者的利益诉求等影响指标选取因素的分析后，以指标选取和权重确定为主要内容，详细地构建了基于平衡计分卡的业绩评价指标体系，为企业完善业绩评价指标体系提供一种思路。在这个过程中，根据Z企业的具体使命对平衡计分卡做了适当地调整，有针对性地增加了业务维度指标对其进行业绩考核，通过业务维度指标反应企业宏观调控任务的完成情况，更加突出粮食安全的重要性，使平衡计分卡更能适应Z企业的实际情况。同时说明了各个指标标准值的确定方法以及平衡计分卡对现行业绩评价指标体系的改进作用，希望能够改善目前Z企业业绩评价体系，规范、引导企业的经营行为，促进企业更好地完成国家赋予的使命。同时也期待为我国像这样肩负经济性、社会性和政策使命的大型国有企业，今后的业绩评价提供有价值的探讨与思考。
英文摘要：	Along with the reform of state-owned enterprises deeply and the modern enterprise system established, the operation right and the ownership separate, making shareholders and business operators in a position of information asymmetry. In order to maintain investors’ rights and interests against any encroachment, reduce principal-agent cost, and solve the problem of insider control, companies urgently need to establish a scientific and reasonable performance evaluation system to evaluate the operating results and the target completion. As the tool of performance management introduced into China, the BSC emphasizes to transform strategies into the common goals of the enterprises’ managers and all employees, the plans of action and responsibilities to achieve coordinations from strategy to performance evaluation through the construction of organization process in the center of strategy. 　　　This paper mainly adopted case study method with Z enterprise as the research object which is in the responsibility of services of agriculture, farmer and rural area, the national macro-control and national economic and social development of the overall situation. The paper specific studied the Z enterprise current performance evaluation index system which gave priority to financial indicators of performance evaluation, with inherent defects of oneness, hysteresis and passivity and lacking of necessary thinking of other important factors, such as the internal and external pressure and the strategic goals. So it cannot comprehensively and dynamically reflect the problems existing in the process of enterprise management and it is not conducive to help the realization of enterprise strategy. Thus Z enterprise urgently needs to build a scientific and reasonable performance evaluation index system to improve its ability of strategy execution. 　　　The paper combined with the actual situation of Z company, analyzed the factors influencing the selection index, including the enterprise internal and external environment, industry status, enterprise strategic priority and the interests of every stakeholder demands. With the index selection and the weight determination as the main content, the paper built performance evaluation index system based on the balanced scorecard in detail, hoping to provide a train of thought to perfect for the enterprise performance evaluation index system. 　　　According to the specific mission of Z company the paper made a properly adjusted, adding business dimension indicators to react completion of the task of macroeconomic regulation and control and more highlight the importance of food security, in the hope of the balanced scorecard more suitable to the actual situation of Z company. Meanwhile the paper also illustrated the methods to determine standard of the indicators and the improvements of the balanced scorecard for the current index system of performance evaluation hoping that it can improve the Z enterprise performance evaluation system, guide the enterprise’s management behaviors standardly and promote enterprises to complete the mission given by the state. At the same time the writer also look forward for Chinese large state-owned enterprises like this company which has the economic, social and political mission, provides valuable discussion and thinking in the future performance evaluation.
查看全文：	预览  下载(下载需要进行登录)