内蒙古工业大学硕士学位论文
I
摘要
在竞争持续加剧、环境愈发严峻的大环境下，企业正面临着前所未有的考验。竞
争是推动企业变革的源泉，在这种经营条件下，无论是迫于外部环境的压力，还是企
业主动寻求改变，变革成为现代企业发展过程中的主旋律。在这一过程中，要求企业
认清或预判外部环境形势，适时制定应对战略并有效落实，以在竞争中保持竞争优势
平衡计分卡作为一种战略管理和绩效评价工具，因其能够有效推行落实企业战略，并
能有效的衡量企业绩效，而受到国内外众多企业的青睐
本文探讨如何将平衡计分卡更有效地应用于企业当中，首先对国内外相关文献进
行回顾，指出现有平衡计分卡在实务应用上可能的改进方向；接着提出了对平衡计分
卡的具体改进设计，包括扩充纳入企业社会责任维度，及增加供应商维度，以强调供
应商管理的重要性，并由此构建改进的平衡计分卡框架模型和绘制战略地图；然后选
取SD煤炭公司为对象进行改进平衡计分卡模型的应用分析，根据SD煤炭公司的实
际经营情况设计出改进的平衡计分卡绩效评价指标体系，筛选出关键绩效指标，并利
用层次分析法确定指标权重；最后结合SD煤炭公司近两年的经营数据对其进行绩效
评价，并通过对绩效评价结果的分析提出改进建议
研究结果表明：第一，供应商维度绩效表现不佳是造成SD煤炭公司整体绩效不
高的主要原因之一，通过继续对供应商维度的深入分析找出根本原因，并有针对性地
提出改进建议来加强对供应商的管理，为SD煤炭公司整体绩效的提升提供可能，这
一结果显示出对供应商维度的分析是不能忽略的，体现了增加供应商维度的重要性；
第二，在平衡计分卡中增加企业社会责任维度，能够有效地评价SD煤炭公司履行社
会责任的情况，促进SD煤炭公司“做煤炭行业的领跑者”战略目标的实现；第三，
SD煤炭公司近年来的综合绩效稳步提升，其中企业社会责任维度、客户维度和学习
与成长维度的绩效表现较好，而财务维度、内部流程维度和供应商维度的绩效表现较
为一般，有继续提升的空间，在未来发展过程中应重点考虑
关键词：平衡计分卡；绩效评价；SD煤炭公司；层次分析法
内蒙古工业大学硕士学位论文
II
Abstract
In the increasingly competitive environment and increasingly harsh environment,
companies are facing an unprecedented test. Competition is the source of enterprise
transformation. Under this operating condition, whether it is forced by the pressure of the
external environment or the enterprise actively seeks change, change has become the main
theme in the development of modern enterprises. In this process, companies are required to
recognize or prejudge the external environmental situation, formulate coping strategies in a
timely manner and effectively implement them so as to maintain a competitive advantage in
the competition. As a strategic management and performance evaluation tool, the Balanced
Scorecard is favored by many domestic and foreign companies because it can effectively
implement the corporate strategy and can effectively measure corporate performance.
This article discusses that the Balanced Scorecard how to apply to the enterprise more
effectively. Firstly, it reviews the domestic and foreign related documents, points out the
possible improvement directions of the existing Balanced Scorecard in practical applications;
and then proposes a balanced scorecard. Specifically improving the design including
expanding into the dimension of corporate social responsibility, and increasing the supplier
dimension to emphasize the importance of supplier management, and thus build an improved
balanced scorecard framework model and a drafting strategy map; then select SD Coal
Corporation as the object to carry out an application analysis of the improved Balanced
Scorecard model. According to the actual operating conditions of the SD Coal Company, an
improved performance indicator system for the performance of Balanced Scorecard is
designed, key performance indicators are selected, and the index weights are determined
using the analytic hierarchy process; Selecting the performance data of coal companies in
the past two years was evaluated, and suggestions for improvement were put forward
through analysis of the results of performance evaluation.
The research results show that: First, the poor performance of the supplier dimension
is one of the main reasons for the low performance of the SD Coal Company. Through the
in-depth analysis of the suppliers' dimension, the root cause is found out, and targeted
improvements are proposed. It is suggested to strengthen the management of suppliers and
provide the potential for the improvement of the overall performance of SD Coal Companies.
This result shows that the analysis of the supplier dimension cannot be ignored, reflecting
the importance of increasing the supplier dimension; Secondly, adding the corporate social
responsibility dimension in the Balanced Scorecard can effectively evaluate the performance
of the SD Coal Company in fulfilling its social responsibilities, and promote the achievement
of the SD Coal Company's strategic goal of “being a leader in the coal industry”. Third, in
recent years, the SD Coal Company's overall performance has steadily improved. Among
them, the corporate social responsibility dimension, the customer dimension and the learning
and growth dimension have performed better, while the financial dimensions, internal
内蒙古工业大学硕士学位论文
III
process dimensions and the supplier dimension have performed more generally. There is
room for further improvement and development in the future. The process should be focused
on.
Key Words: Balanced Scorecard; Performance Evaluation; SD Coal Company; Analytic
Hierarchy Process。。。