本文首先在研究和学习国内外学者对企业及部门绩效评价的文献的
基础上，剖析当前在绩效评价中存在的问题。然后，以 LS 国有煤炭企业
物资供应部门为例，通过对该部门的绩效评价现状进行分析，运用绩效评
价的相关知识，并采用实地访问、问卷调查等方法，发现该部门并没有建
立一套完整的标准体系对绩效进行评价，而且在评价标准的选择、指标权
重的设计上也缺乏科学合理性等问题。接着，在对 LS 国有煤炭企业物资
供应部门实施平衡计分卡的必要性、可行性、优势及潜在问题进行详细分
析的基础上，重点对 LS 国有煤炭企业物资供应部门的平衡计分卡绩效评
价体系进行设计。在设计的过程中，从战略地图着手，采用归纳法和推理II
法对平衡计分卡绩效指标进行筛选，采用 AHP 软件对指标权重进行设计，
然后对绩效计划、监控、评价原则与周期、反馈、结果应用等方面进行分
析，最终构建出 LS 国有煤炭企业物资供应部门平衡计分卡绩效评价体系
最后，以 LS 国有煤炭企业物资供应部门 2016 年三季度绩效评价为例，对
设计出的平衡计分卡绩效评价体系进行应用和验证，根据结果对该部门的
绩效进行评价，进而对平衡计分卡绩效评价体系进行检验
本文基于平衡计分卡理论设计出了 LS 国有煤炭企业物资供应部门的
绩效评价体系。期望能够通过该绩效评价体系，帮助该部门针对性地当前
在绩效评价工作中存在的问题，增强整体绩效，进而促进该企业综合实力
的提升。本文的主要创新点是依照 LS 国有煤炭企业物资供应部门物资采
购的整体战略目标，结合平衡计分卡基本理念，以财务、客户、内部业务
流程及学习与成长四个维度为切入点进行分析、分解目标，从而实现平衡
计分卡基本思路与物资采购供应绩效评价实际的有机结合
关键词：平衡计分卡；国有煤炭企业；物资供应部门；绩效评价；层
次分析法III
Research On Performance Evaluation System Based On
Balanced Score Card
——Taking The Materials Supply Department Of LS
State-Owned Coal Enterprises As An Example
Abstract：For a long time, one of the research hotspots of modern
economics and business management is the performance evaluation of
state-owned enterprises. With the increasing competition among enterprises,
more and more enterprises will reduce costs and increase profits as the main
means to win in the market competition. However, the center of the cost of the
enterprise is the supply of materials. The main responsibility of the enterprise&39;s
material supply department is to provide high quality and low price raw
materials and services, and to meet the supply of enterprises in time. Therefore,
a comprehensive, objective and authentic evaluation of the performance of the
enterprise material supply department can help enterprises improve their work
efficiency and enhance their market competitiveness.
In this paper, firstly, the domestic and foreign scholars on the
performance evaluation of enterprises and departments of the literature to
study and research, analysis of the problems in performance evaluation. Then,
in the LS of state-owned coal enterprise material supply department as an
example, through the analysis of the present situation of performance
evaluation of the Department, using relevant knowledge of performance
evaluation, and the field visits and questionnaire investigation, found that the
Department did not establish a complete standard system for performance
evaluation, but also in the design of the evaluation criteria select the index
weight, and the lack of scientific rationality and other issues.Then, based onIV
the analysis of LS state-owned coal enterprise material supply department in
the implementation of the Balanced Scorecard the necessity, feasibility,
advantages and problems, focusing on the design of Balanced Scorecard LS
state-owned coal enterprise material supply department card performance
management system. In the process of design, starting from the strategic map,
using the Balanced Scorecard performance indicators of induction and
reasoning method, design the index weights by using AHP software，and then
the performance planning, monitoring, evaluation principles and cycle,
feedback, the results of the application of the analysis, and finally to build the
LS state-owned coal supply and demand Department balanced scorecard
performance evaluation system. Finally, in the LS of state-owned coal
enterprise material supply department in 2016 three quarter performance
evaluation as an example, verification and application of the balanced score
card to design the performance evaluation system, to evaluate the Department&39;s
performance according to the results, then the Balanced Scorecard
performance evaluation system for inspection.
The conclusion of this paper is based on the theory of Balanced Scorecard,
designed the performance evaluation system of the supply department of LS
state-owned coal enterprises. It is hoped that through this performance
evaluation system, the Department will be able to help the Department to solve
the problems existing in the performance evaluation, and to enhance the
overall performance, so as to promote the comprehensive strength of the
enterprise. The main innovation of this article is, in accordance with the overall
strategic objectives of LS state-owned coal enterprise material supply
department of material procurement, combined with the basic idea of the
balanced scorecard system, from financial, customer, internal business
processes and learning and growth in four dimensions analysis, decomposition
goals, so as to realize the balanced Scorecard combining the basic ideas andV
materials procurement and supply performance the actual evaluation.
Keywords: balancescore card；state-owned coal enterprises；
material supply department；performance evaluation；analytic
hierarchy process目 录
1 绪论 ....... 1
1.1 选题依据和立论背景1
1.2 研究目的和研究意义3
1.2.1 研究目的 .... 3
1.2.2 研究意义 .... 4
1.3 研究内容和研究方法6
1.3.1 研究内容 .... 6
1.3.2 研究方法 .... 7
1.3.3 研究的技术路线 .......... 8
2 相关理论基础和文献综述 . 9
2.1 相关理论基础 ...... 9
2.1.1 绩效 ........ 9
2.1.2 绩效评价方法9
2.1.3 平衡计分卡 . 11
2.2 文献综述 ......... 16
2.2.1 国外研究综述 ........... 16
2.2.2 国内研究综述 ........... 20
2.2.3 对国内外相关研究的评价 . 24
2.3 本章小结 ......... 25
3 LS 国有煤炭企业物资供应部门绩效评价中存在的问题分析 ........ 27
3.1 LS 国有煤炭企业物资供应部门概况 .......... 27
3.2 LS 国有煤炭企业物资供应部门绩效评价现状 .. 28
3.2.1 LS 国有煤炭企业物资供应部门各岗位工作标准 ....... 29
3.2.2 LS 国有煤炭企业物资供应部门各岗位绩效评价内容及标准 ......... 31
3.3 LS 国有煤炭企业物资供应部门绩效评价存在的问题 ........ 34
3.4 LS 国有煤炭企业物资供应部门实施平衡计分卡绩效评价的可行性分析 .... 35
3.4.1 实施平衡计分卡的必要性分析 ......... 353.4.2 实施平衡计分卡的阻力分析 ........... 36
3.4.3 实施平衡计分卡的适用性分析 ......... 37
3.4.4 实施平衡计分卡的有利条件 ........... 38
3.5 本章小结 ......... 38
4 基于平衡计分卡的 LS 国有煤炭企业物资供应部门绩效评价体系设计 ........... 39
4.1 基于平衡计分卡的 LS 国有煤炭企业物资供应部门绩效评价体系设计的核心思想. 39
4.2 基于平衡计分卡的 LS 国有煤炭企业物资供应
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