进行企业绩效评价的研究，可以提升企业的管理能力，增强核心竞争力，尤其针对 我国终端展示道具企业围绕战略目标逐步推进，达成可持续化发展有着更重要的意义。 本文通过分析大量国内外有关绩效评价方面的文献和应用，发现大部分的研究都是从财 务指标或者其它单一指标的角度进行评价，而其中针对终端展示道具企业的研究几乎没 有。现代企业如果只把财务指标作为绩效评价的手段，将无法适应当下竞争激烈的市场 环境。因此，研究一套全面有效的、有针对性的绩效评价体系蕴含着十分重要的意义。 本文在综述前人研究的基础上，运用平衡计分卡的理论，对D企业进行调查研究， 结合终端展示道具企业的特点，运用层次分析法的数量工具对各级指标权重进行计算， 诊断企业问题，提出改进目标。基于此构建了一种以平衡计分卡为核心的绩效评价体系， 由此来优化传统的绩效考核方法，推动企业战略的实施，促进企业战略目标的实现。本 文的结论：综合运用平衡计分卡构建终端展示道具企业的绩效评价体系是科学可行的， 为企业科学判断与决策、战略调整与实施、缩短战略目标差距，实现企业可持续发展提 供有力保障。 关键词：终端展示道具企业；绩效评价；平衡计分卡；层次分析法 II BALANCED SCORECARD BASED RESEARCH ON THEIMPROVEMENT OF PERFORMANCE EVALUATION OF D ENTERPRISE ABSTRACT The research on enterprise performance appraisal could enhance the management ability and competitiveness of enterprises, especially of great significance for the terminal display props enterprises in China to gradually promote and achieve sustainable development around their strategic objective. This paper analyzes lots of domestic and foreign literature and applications related to performance appraisal, and finds that most of the researches evaluate from financial indicators or other single indicators, of which there is hardly any research on terminal display props enterprises. Modern enterprises only taking financial indicators as a means of performance appraisal will not be able to adapt to the current competitive market environment. Therefore, it is of great significance to study a comprehensive and effective performance appraisal system. This paper is based on a review of previous studies to apply the theory of balanced scorecard to the investigation and study on D enterprise, combined with the characteristics of terminal display props enterprises, calculate the weights of indicators at all levels with the quantitative tools of AHP, diagnose enterprises’ problems, and propose the improvement objectives. We construct a performance appraisal system with balanced scorecard as the core based on this, to optimize the traditional performance appraisal methods, promote the implementation of corporate strategy, and help to achieve corporate strategic objectives. The conclusion of this paper: it is scientific and feasible to construct the performance appraisal system of terminal display props enterprises by comprehensively using the balanced scorecard, providing powerful support for enterprise to make scientific judgment and decision, strategic adjustment and implementation, shorten strategic objective gap, and achieve sustainable development. KEY WORDS：Terminal Display Props Enterprise; Performance Evaluation ; Balanced Scorecard; Analytic Hierarchy Process； III 目 录 摘要 ......................................................................................................................................... I ABSTRACT ............................................................................................................................. II 第一章 绪论 ............................................................................................................................ 1 1.1 研究背景 ................................................................................................................... 1 1.2 研究目的与意义 ....................................................................................................... 1 1.2.1 研究的目的 ....................................................................................................... 1 1.2.2 研究的意义 ....................................................................................................... 2 1.3 研究方法 ................................................................................................................... 2 1.4 研究内容和框架 ....................................................................................................... 3 1.4.1 研究内容 ........................................................................................................... 3 1.4.2 研究框架 ........................................................................................................... 4 1.5 主要的创新点 ........................................................................................................... 6 第二章 相关理论概述及国内外研究现状 .............................................................................. 7 2.1 相关理论概述 ........................................................................................................... 7 2.1.1 企业绩效评价的概念 ....................................................................................... 7 2.1.2 绩效评价在企业管理体系中的地位 ............................................................... 7 2.1.3 平衡计分卡理论概述 ....................................................................................... 7 2.1.4 层次分析法理论概述 ....................................................................................... 8 2.2 国内外研究现状 ....................................................................................................... 8 2.2.1 国外研究现状 ................................................................................................... 8 2.2.2 国内研究现状 ................................................................................................... 9 2.2.3 国内外研究现状述评 ..................................................................................... 10 第三章 D企业简介及其绩效评价现状 ................................................................................ 11 3.1 D企业简介 ................................................................................................................ 11 3.2 D企业的绩效评价现状 ............................................................................................ 13 第四章D企业绩效评价存在的主要问题及其原因分析 ..................................................... 15 4.1 绩效评价目标存在的问题及其原因分析 ............................................................... 15 4.2 绩效评价考核方式存在的问题及其原因分析 ....................................................... 16 IV 4.3 绩效评价结果存在的问题及其原因分析 ............................................................... 17 4.4 绩效评价体系存在的问题及其原因分析 ............................................................... 17 4.5 绩效评价效果存在的问题及其原因分析 ............................................................... 18 第五章 D 企业绩效评价的改进设计 ................................................................................... 20 5.1 D企业应用平衡计分卡改进其绩效评价的必要性分析 ........................................ 20 5.2 D企业应用平衡计分卡改进其绩效评价的可行性分析 ........................................ 20 5.3 D企业战略目标的分解 ............................................................................................ 21 5.3.1 D企业战略导向分解原则 .............................................................................. 21 5.3.2 D企业总体战略的分解步骤 .......................................................................... 22 5.4 D企业战略地图的绘制 ............................................................................................ 22 5.4.1 D企业的战略目标 .......................................................................................... 22 5.4.2 D企业战略地图 .............................................................................................. 22 5.5 D企业平衡计分卡关键指标选取与绩效评价方法的确定 .................................... 24 5.5.1 财务层面指标选取 ......................................................