随着经济全球化发展，国际贸易环境发生急剧的变化，GG公司的业务发展 到了瓶颈期，亟需进行战略转型。然而GG公司原有的绩效评价体系无法帮助企 业实现发展战略转型。本文运用在西方国家运用较为成熟的平衡计分卡作为战 略执行工具，为GG公司构建新的绩效评价体系，确保GG公司转型战略落地实 施。 平衡计分卡作为一种战略绩效管理工具，它从企业整体战略角度出发，通 过逐步分析战略，从财务、客户、内部流程、学习与成长四个维度构建指标评 价体系，最终形成行动方案，利于战略目标的实施和执行，绩效指标的跟踪和 控制。 本文运用平衡计分卡的理论，以战略为导向，建立GG公司的战略绩效评价 体系。本文首先阐述了国内外绩效评价理论，接着分析了GG公司的发展现状及 现有绩效评价体系的不足，得知GG公司使用平衡计分卡的适用性和必要性。在 此基础上，选取了平衡计分卡这一战略性业绩评价工具，通过对GG公司企业愿 景和战略目标进行分析，运用平衡计分卡理论将企业战略目标层层分解，形成 企业战略地图，依据战略地图的指引，选取关键绩效指标并逐级分解，在绩效 管理和激励机制方面做的一些探索和尝试，提出一套适合公司的战略绩效评价 体系。GG公司在进出口贸易行业具有一定代表性，并为国内进出口贸易行业实 施平衡计分卡提供一定的参考。 关键词：绩效评价 平衡计分卡 评价体系 III Abstract With the development of economic globalization, the international trade environment has undergone rapid changes. GG's business development has reached a bottleneck, and strategic transformation is urgently needed. However, GG's original performance appraisal system can not help companies achieve strategic transformation. This paper uses the more mature Balanced Score Card as a strategy implementation tool in Western countries to build a new performance evaluation system for GG companies to ensure that the GG company's transformation strategy is implemented. The Balanced Score Card is a strategic performance management tool. From the perspective of the overall strategy of the company, it forms a dimension assessment index with four causal logical relationships: finance, customers, internal processes, learning, and growth. Finally, the action plan is formed to facilitate the implementation and implementation of strategic objectives and the tracking and control of performance indicators. This paper uses the theory of balanced scorecard to set up the strategic performance appraisal system of GG. This paper first expounds the performance evaluation theory at home and abroad, then analyzes the development status of GG and the shortcomings of the existing performance evaluation system, and analyzes the applicability and necessity of GG's use of balanced scorecard. On this basis, the balanced scorecard is selected as a strategic performance evaluation tool. Through the analysis of GG's corporate vision and strategic goals, the balanced scorecard theory is used to decompose the corporate strategic goals into layers and form an enterprise strategic map. According to the guidance of the strategic map, select key performance indicators and decompose them step by step, make some exploration and attempt in the performance management and incentive mechanism, and put forward a set of strategic performance appraisal system suitable for the company. GG has a certain representation in the import and export trade industry, and for the domestic import and export trade industry to implement a balanced scorecard for certain reference. IV Key words: Performance evaluation Balanced scorecard Evaluation system V 目录 第1章 绪论 ............................................................................................................... 1 1.1 研究背景与意义 .............................................................................................. 1 1.1.1 研究背景 ................................................................................................... 1 1.1.2 研究的目的 ............................................................................................... 1 1.1.3 研究的意义 ............................................................................................... 2 1.2 战略绩效评价的国内外研究现状及应用 ...................................................... 3 1.2.1 战略绩效评价的国外研究现状 ............................................................... 3 1.2.2 战略绩效评价的国内研究现状 ............................................................... 5 1.2.3 战略绩效评价的应用实践 ....................................................................... 5 1.3 研究思路与内容 .............................................................................................. 7 1.4 新颖性和创新性 .............................................................................................. 7 第2章 关键概念与理论基础 ................................................................................... 9 2.1 关键概念 .......................................................................................................... 9 2.1.1 绩效管理 ................................................................................................... 9 2.1.2 战略绩效管理 ........................................................................................... 9 2.1.3 战略绩效评价 ......................................................................................... 10 2.2 理论基础 ........................................................................................................ 11 2.2.1 目标管理法（MBO） ............................................................................ 11 2.2.2 平衡计分卡 ............................................................................................. 11 2.2.3 360 度绩效管理法 ................................................................................. 12 第3章 GG公司绩效评价现状与问题分析........................................................... 13 3.1 GG公司基本情况 ......................................................................................... 13 3.2 GG公司的战略目标 ..................................................................................... 14 3.3 GG公司现有绩效评价体系难以助力战略目标实现 ................................. 15 3.3.1 GG公司现有绩效评价体系现状 .......................................................... 15 3.3.2 GG公司现有的评价指标存在问题 ...................................................... 16 VI 3.4 GG公司实施平衡计分卡适应性分析 ......................................................... 17 3.4.1 平衡计分卡的应用条件 ......................................................................... 17 3.4.2 GG公司实施平衡计分卡适应性分析 .................................................. 17 第4章 基于平衡计分卡的GG公司战略绩效评价体系设计 ............................. 20 4.1 绩效评价指标的设计原则 ............................................................................ 20 4.2 GG公司战略目标 ......................................................................................... 20 4.2.1 财务层面目标 ......................................................................................... 21 4.2.2 客户层面目标 ......................................................................................... 22 4.2.3 内部流程层面目标 ................................................................................. 23 4.2.4 学习与成长层面目标 ............................................................................. 26 4.3 GG公司战略地图 ......................................................................................... 29 4.4 GG公司关键绩效指标的设计 ..................................................................... 31 4.4.1 财务维度指标的设计 ............................................................................. 34 4.4.2 客户维度指标的设计 ............................................................................. 35 4.4.3 内部流程维度指标的设计 ..................................................................... 36 4.4.4 学习与成长维度指标的设计 ................................................................. 37 4.5 关键绩效指标的权重和目标值确定 ............................................................ 38 4.5.1 关键绩效指标的权重确定 .................