本文關(guān)鍵詞：平衡計分卡在中國宣紙集團(tuán)公司業(yè)績評價體系中應(yīng)用研究　出處：《安徽財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 公司戰(zhàn)略 平衡計分卡 業(yè)績評價

【摘要】：在高度全球化、信息化的現(xiàn)代社會中,各企業(yè)已逐漸轉(zhuǎn)入以戰(zhàn)略目標(biāo)為導(dǎo)向的時代,因此,建立一套科學(xué)、有效的業(yè)績評價體系來及時、準(zhǔn)確地評價公司戰(zhàn)略目標(biāo)的完成情況變得至關(guān)重要。當(dāng)前,業(yè)績評價的相關(guān)理論和方法雖然在我國的企業(yè)當(dāng)中得到廣泛運用,但還存在指標(biāo)設(shè)計不夠明確、過度重視財務(wù)指標(biāo)、權(quán)責(zé)分工不明、實施效果不佳的缺陷,業(yè)績評價的內(nèi)容也沒有與公司戰(zhàn)略目標(biāo)緊密聯(lián)系。本文旨在如何利用業(yè)績評價及平衡計分卡相關(guān)理論構(gòu)建一套以戰(zhàn)略目標(biāo)為導(dǎo)向的科學(xué)的業(yè)績評價體系,并將其運用于中國宣紙集團(tuán)公司。 本文以中國宣紙集團(tuán)公司為研究對象,運用文獻(xiàn)綜述、案例分析等方法,在總結(jié)歸納業(yè)績評價、平衡計分卡相關(guān)理論和之前企業(yè)成功經(jīng)驗的基礎(chǔ)上,結(jié)合該公司的具體情況,針對其原有業(yè)績評價體系指標(biāo)種類不全面、忽視社會效益與環(huán)境效益、評價體系設(shè)計不科學(xué)的缺陷,為該公司引入平衡計分卡,提出一套基于平衡計分卡的業(yè)績評價體系。體系的具體設(shè)計主要包括兩個部分,第一部分為平衡計分卡體系的設(shè)計,從中國宣紙集團(tuán)公司的戰(zhàn)略目標(biāo)出發(fā),根據(jù)財務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長、社會責(zé)任與環(huán)保五個維度對戰(zhàn)略目標(biāo)進(jìn)行分解,利用權(quán)值因子判斷表法得出具體評價指標(biāo)和指標(biāo)權(quán)重,得出公司層面的平衡計分卡,并分解得出部門層面與員工層面的平衡計分卡,最后介紹業(yè)績評價結(jié)果的評分方法。第二部分主要介紹業(yè)績評價的管理流程及保障措施,其中包括業(yè)績評價的指導(dǎo)、業(yè)績評價結(jié)果的反饋與回報、來年行動計劃的制定以及一些保障業(yè)績評價過程順利實施的措施,從而為中國宣紙集團(tuán)公司業(yè)績評價體系的良心循環(huán)與發(fā)展提供支持和保證。 針對案例企業(yè)具有文化性強和高污染的特點,本文突破了平衡計分卡四個維度的框架,在其中加入社會責(zé)任與環(huán)保這一維度。不足之處在于部門層面與員工層面平衡計分卡的內(nèi)容還不夠全面,研究結(jié)果也有待證明。 本文的研究理論上可對平衡計分卡在提高企業(yè)管理水平、增強企業(yè)長遠(yuǎn)發(fā)展動力上提供證明,實際上是對基于平衡計分卡的業(yè)績評價體系應(yīng)用于中國本土地方企業(yè)的一種大膽嘗試,其效果可為類似企業(yè)提供實踐意義。
[Abstract]:In the highly globalized and information-based modern society, the enterprises have gradually turned to the strategic goal oriented era, therefore, to establish a set of scientific, effective performance evaluation system to timely. It is very important to evaluate the achievement of the company's strategic goal accurately. At present, the theory and method of performance evaluation are widely used in Chinese enterprises, but there are still some indicators that are not clear enough. Too much attention to financial indicators, the division of powers and responsibilities are unclear, the implementation of the shortcomings of poor results. The content of performance evaluation is not closely related to the company strategic objectives. This paper aims to use the performance evaluation and balanced scorecard theory to build a set of strategic goal oriented scientific performance evaluation system. And apply it to China Xuan Paper Group Co., Ltd. In this paper, China Xuan Paper Group Company as the research object, using literature review, case analysis and other methods, in the summary of performance evaluation, balanced scorecard theory and previous successful experience of the foundation. Combined with the specific situation of the company, the original performance evaluation system is not comprehensive, ignoring social and environmental benefits, evaluation system design is not scientific defects, the introduction of balanced scorecard for the company. A performance evaluation system based on balanced scorecard is proposed. The specific design of the system mainly includes two parts. The first part is the design of balanced scorecard system, starting from the strategic objectives of China Xuan Paper Group Company. According to the financial, customer, internal process, learning and growth, social responsibility and environmental protection of the five dimensions of strategic objectives to decompose, using the weight factor judgment table method to obtain specific evaluation indicators and index weights. Get the balanced scorecard at the company level, and decompose the balanced scorecard at the departmental level and the employee level. The second part mainly introduces the management process and safeguard measures of performance evaluation, including the guidance of performance evaluation, feedback and return of performance evaluation results. The formulation of the next year's action plan and some measures to ensure the smooth implementation of the performance appraisal process will provide support and guarantee for the conscience cycle and development of the performance evaluation system of China Xuan Paper Group Company. Aiming at the characteristics of strong culture and high pollution in case enterprises, this paper breaks through the framework of four dimensions of balanced scorecard. The deficiency lies in the fact that the content of balanced scorecard at department level and employee level is not comprehensive enough, and the research results need to be proved. The research in this paper can prove that the balanced Scorecard can improve the management level of enterprises and enhance the long-term development of enterprises. In fact, it is a bold attempt to apply the performance evaluation system based on balanced scorecard to local enterprises in China, and its effect can provide practical significance for similar enterprises.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F272.92;F426.83

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