当前我国关于工程项目的绩效评价制度仍不完善，尚未形成一套系统的绩效评估指 标以及相应的评价方法，导致无法对工程项目进行及时管控，进而影响到工程项目的绩 效水平。因此，构建科学合理的工程项目绩效评价体系十分必要。 报告旨在以中交路桥公司工程项目为研究对象，针对实践中存在的问题，构建一套 基于平衡计分卡的中交路桥公司工程项目绩效评价体系。报告首先分析了项目绩效评价 的国内外研究现状，阐述了平衡计分卡的基本框架、核心思想。其次，结合中交路桥公 司的基本情况及其项目管理模式，剖析了中交路桥公司工程项目绩效评价的现状、存在 的问题及其原因。在此基础上，设计了基于平衡计分卡的指标体系总体框架，并从财务、 客户、内部流程、学习与成长等四个层面来构建了工程项目绩效评价指标体系。然后， 选择确定了基于层次分析法的指标权重计算方法以及具体的计算步骤，并制定了绩效评 价的实施原则、实施方式以及结果反馈申诉与应用机制。最后，将所构建的绩效评价体 系应用于中交路桥公司的 SC 工程项目之中，得出最终的绩效评价结果，并依此提出相 应的改进建议。 报告理论与实践相结合，将平衡计分卡应用于中交路桥公司工程项目绩效评价之 中，设计出了切实可行的工程项目绩效评价方案及实施办法。本文的研究成果有助于提 升中交路桥公司的工程项目管理水平和整体竞争力，同时还可以为其它类似施工企业的 工程项目管理提供参考借鉴。 关键词，工程项目；绩效管理；平衡计分卡；综合评价II Abstract Nowadays, the evaluation system of project performance in our country is far from perfect, there is still no a set of systematic index system and evaluation method, which leads to be unable to control the project dynamically, and weakens the performance level of the project. Thus, it is very essential to structure a rational and scientific project performance evaluation system. Regarding Road & Bridge International Co.，Ltd. as the research object, this thesis aims at structuring a set of project performance evaluation system for Road & Bridge International Co.，Ltd. basing on Balance Score Card. Firstly, this thesis carries out a literature review about project performance evaluation, analyzes the development course of performance evaluation, and introduces the basic frame of Balance Score Card in the enterprise management. Secondly, combining the basic situation and project management mode of Road & Bridge International Co.，Ltd., this thesis analyzes the current situation, existing problems and their reasons of project performance evaluation system of Road & Bridge International Co.，Ltd. On this basis, this thesis proposes the overall frame of index system based on Balance Score Card, and structures the index system of project performance evaluation from four aspects, such as financial, customer, internal processes, learning and growth, etc.. Then, this thesis chooses the index weight computing technology based on Analytic Hierarchy Process(AHP) and its concrete calculation procedure, designs the implementing principle and mode, and gives the results feedback, complaining and using mechanism. Finally, this thesis applies the above project performance evaluation system to SC project of Road & Bridge International Co.，Ltd., draws the final results of performance evaluation, and puts forward the corresponding improvement suggestion according to the results. Combining the theory with practice, this thesis applies Balance Score Card to the project performance evaluation of Road & Bridge International Co.，Ltd., designs the feasible evaluation scheme and implementing method of project performance. The research results of this thesis will be useful for promoting the project management level and whole competitiveness of Road & Bridge International Co.，Ltd.. At the same time, it can also offerIII reference for the project management of other similar enterprises. Key words: project; performance management; balance score card; comprehensive evaluationIV 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................. II 第一章 绪 论............................................................................................................................1 1.1 研究目的及意义.............................................................................................................. 1 1.1.1 研究目的.................................................................................................................... 1 1.1.2 研究意义.................................................................................................................... 2 1.2 国内外研究综述.............................................................................................................. 2 1.2.1 国外研究综述............................................................................................................ 2 1.2.2 国内研究综述............................................................................................................ 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 第二章 平衡计分卡的基本理论..............................................................................................9 2.1 平衡计分卡的基本理论框架.......................................................................................... 9 2.1.1 平衡计分卡的财务维度............................................................................................ 9 2.1.2 平衡计分卡的客户维度......................................................................................... 10 2.1.3 平衡计分卡的内部流程维度................................................................................. 10 2.1.4 平衡计分卡的学习与成长维度............................................................................. 11 2.2 平衡计分卡的核心思想................................................................................................ 11 2.2.1 以战略为导向.......................................................................................................... 11 2.2.2 平衡计分卡的平衡观.............................................................................................. 12 第三章 中交路桥公司项目绩效评价现状及存在的问题....................................................15 3.1 中交路桥公司发展概况................................................................................................ 15 3.2 中交路桥公司工程项目管理模式及绩效评价现状.................................................... 16 3.2.1 中交路桥公司工程项目管理的组织机构.............................................................. 16 3.2.2 中交路桥公司工程项目管理的基本内容.............................................................. 17V 3.2.3 中交路桥公司工程项目绩效评价的现状.............................................................. 18 3.3 中交路桥公司工程项目绩效评价存在的问题............................................................ 22 3.4 中交路桥公司工程项目绩效评价存在问题的原因.................................................... 23 第四章 基于 BSC 的中交路桥公司工程项目绩效评价体系的构建..................................27 4.1 中交路桥公司工程项目绩效评价指标体系设计的基本思路.................................... 27 4.1.1 中交路桥公司工程项目绩效评价指标体系的总体框架..................................... 27 4.1.2 中交路桥公司工程项目绩效评价指标体系的设计程序..................................... 28 4.2 基于 BSC 的中交路桥公司工程项目绩效评价指标设计 .......................................... 29 4.2.1 工程项目的一般特征和维度特征............................................................................. 29 4.2.2 财务维度绩效评价指标设计.................................................................................. 31 4.2.3 客户维度绩效评价指标设