I 基于平衡计分卡的H企业绩效评价研究 摘要 H企业是一家国有独资的中小型企业，主营业务为水利设备的制造加工以及销售。 近年来随着外部环境的不断变化，H企业面临着较大的竞争压力，转变管理模式和经营 模式已经迫在眉睫。在企业的转型发展过程中，战略目标是否准确、经营效率高低与否， 都是决定企业能否成功的关键因素。因此，建立一套科学有效的绩效评价体系，是推动 H企业实现高质量发展的必要因素。但是H企业现有的绩效评价体系，仍是基于财务指 标的传统手段，没有结合企业整体的战略角度来进行绩效评价，容易给企业经营过程中 带来短期行为，缺乏可持续的发展动力。从长远来看，面对复杂多变的外部环境，企业 之间的竞争形式也有所变化，原本单一的产品和服务不再具有竞争力，企业的文化、管 理模式、科研能力等都成为企业竞争的组成部分，单纯凭借财务指标的传统绩效评价模 式已不能完全满足企业现代化管理的要求，将会导致企业竞争力的大幅度下降。所以H 企业要想在未来转型升级并且不断发展壮大，就需要对现有的绩效评价体系进行改善。 平衡积分卡作为主流的绩效评价工具，无疑会为H企业绩效评价改进提供新的方向。 本文针对H企业绩效评价的问题，运用文献研究法、案例分析法、问卷调查法等方 法，进行基于平衡积分卡的H企业绩效评价研究，根据H企业情况实际情况，结合相关 理论，加以分析论述，探索并构建基于平衡积分卡的H企业绩效评价体系，为企业的战 略转型以及生存和发展提供一个参考意见。同时也希望为类似的企业提供有益的借鉴。 本文首先阐述了研究背景和意义、研究内容与框架，对研究方法和创新做了简要介 绍。接着对绩效评价和平衡计分卡的理论研究进行了综述。然后阐述了绩效评价及平衡 计分卡的概念和理论基矗接下来阐述了H公司的概况、组织架构和现有绩效评价状况， 提出存在的问题，并分析引入平衡计分卡的必要性和可行性。并根据H公司实际情况， 结合平衡计分卡相关理论，建立绩效评价体系，确定指标及权重。最后提出了该体系在 实施过程中可能出现的问题和保障措施。 关键词：绩效评价；平衡计分卡；国有企业 ABSTRACT III RESEARCHONPERFORMANCEEVALUATIONOF HENTERPRISEBASEDONBALANCEDSCORECARD ABSTRACT Henterpriseisasmallandmedium-sizedstate-ownedenterprise,whosemainbusinessis themanufacture,processingandsalesofwaterconservancyequipment.Inrecentyears,with theconstantchangeoftheexternalenvironment,Henterpriseisfacedwithgreatcompetitive pressure,anditisurgenttochangethemanagementmodeandbusinessmode.Intheprocess oftransformationanddevelopmentofanenterprise,whetherthestrategicobjectiveisaccurate ornotandwhethertheoperatingefficiencyishighorlowarethekeyfactorsthatdetermine thesuccessoftheenterprise.Therefore,theestablishmentofascientificandeffective performanceevaluationsystemisanecessaryfactortopromoteHenterprisetoachieve high-qualitydevelopment.However,theexistingperformanceevaluationsystemofH enterpriseisstillbasedonthetraditionalmeansoffinancialindicators,withoutperformance evaluationincombinationwiththeoverallstrategicperspectiveoftheenterprise,whichis likelytobringshort-termbehaviortotheenterpriseintheprocessofoperationandlacks sustainabledevelopmentmomentum.Inthelongrun,theenterpriseisfacingmoreandmore complicatedexternalenvironment,competitionintheformofexpandedfromasingleproduct orservicetoenterprise'smanagementidea,talenttraining,scienceandtechnologyresearch anddevelopmentandotherbusiness,relyingontraditionalfinancialindicatorsofperformance managementsystemcannotcompletelymeettherequirementsofmodernmanagement,will belargelyledtoadeclineinenterprisecorecompetitiveness.Therefore,ifHenterprisewants totransform,upgradeandgrowcontinuouslyinthefuture,itneedstoimprovetheexisting performanceevaluationsystem.Asamainstreamperformanceevaluationtool,balanced scorecardwillundoubtedlyprovideanewdirectionfortheimprovementofHenterprise performanceevaluation. AimingattheproblemofHenterpriseperformanceevaluation,usingliteratureresearch, questionnaireinvestigation,caseanalysismethod,basedonbalancescorecardHenterprise performanceevaluationresearch,accordingtothesituationofHenterpriseactualsituation, combinedwithrelevanttheory,analyze,exploreandbuildHenterpriseperformance 华北水利水电大学硕士学位论文 IV evaluationsystembasedonbalancedscorecard,fortheenterprise'sstrategictransformation andthesurvivalanddevelopmenttoprovideareference.Atthesametimealsohopefor similarenterprisestoprovideusefulreference. Inthispaper,theresearchbackground,significance,contentandframework,research methodsandinnovationsarebrieflyintroduced.Thenthepapersummarizesthetheoretical researchonperformanceevaluationandbalancedscorecard.Thentheconceptandtheoretical basisofperformanceevaluationandbalancedscorecardareexpounded.Next,thegeneral situation,organizationalstructureandcurrentperformanceevaluationofHcompanyare expounded,theexistingproblemsareputforward,andthenecessityandfeasibilityof introducingbalancedscorecardareanalyzed.Inaddition,accordingtotheactualsituationof Hcompanyandrelevanttheoriesofbalancedscorecard,aperformanceevaluationsystemwas established,andindicatorsandweightsweredetermined.Finally,thepossibleproblemsand safeguardmeasuresintheimplementationofthesystemareputforward. KEYWORDS:Theperformanceevaluation;Balancedscorecard;State-owned enterprises 目录 V 目录 摘要...............................................................................................................I ABSTRACT......................................................................................................III 目录............................................................................................................V 1绪论............................................................................................................1 1.1研究的背景和意义.............................................................................1 1.1.1研究的背景..................................................................................1 1.1.2研究的意义..................................................................................1 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..............................................................................3 1.2.3文献评述......................................................................................5 1.3研究内容与技术路线.........................................................................5 1.3.1研究内容......................................................................................5 1.3.2技术路线.......................................................................................6 1.4研究方法与创新点.............................................................................7 1.4.1研究方法......................................................................................7 1.4.2本文创新点..................................................................................7 2相关理论基础............................................................................................8 2.1绩效评价相关理论基础.....................................................................8 2.1.1绩效和绩效评价的概念..............................................................8 2.1.2绩效评价的意义..........................................................................8 2.1.3绩效评价的主要方法..................................................................9 2.2平衡计分卡相关理论基础...............................................................12 2.2.1平衡计分卡的概念....................................................................12 2.2.2平衡计分卡的结构....................................................................13 2.2.3平衡计分卡的优势分析............................................................16 3基于平衡计分卡的绩效评价体系构建流程..........................................17 3.1基本流程...........................................................................................17 3.1.1前期准备工作............................................................................17 3.1.2建立指标体系............................................................................17 华北水利水电大学硕士学位论文 VI 3.2平衡计分卡绩效评价构建的方法...................................................17 4H企业发展现状及现行绩