基于平衡计分卡的A信息科技公司绩效评价研究
摘要
随着信息技术的不断更迭发展，在信息科技行业崛起的同时企业间的竞争也变
得更加激烈。面临严峻的竞争环境，企业想要长期生存，就必须要有适合自身现实
发展的绩效管理评价体系。当前，大部分信息科技类企业在绩效考核方面采用的主
要方式是财务报告分析法，并没有重视非财务指标，所以绩效考评工作也更加强调
结果，不能真实的反映出企业运营的状况，也无法推进企业战略目标的制定与达成，
对促进企业长远发展产生不良影响。鉴于此，本文主要从 A信息科技公司当前的绩
效考核体系入手，分析其现有的绩效考核情况并指出存在的问题。下一步，针对公
司当前的实际情况，为其设计出一套合理、科学、高效的绩效评价体系，对提升企
业综合竞争力，加强企业管理水平，推动企业全面健康发展助力。
首先，本文借鉴参考了许多基于平衡计分卡的企业绩效评价优化设计的成功案
例，分析了中外学者对于平衡计分卡开展绩效研究取得的成果，明确了本次研究的
主要内容。其次，运用文献查阅、调查研究以及层次分析等多种方法选择了业内较
有代表性的典型企业A信息科技公司作为研究对象。针对公司目前的绩效考核体系
进行了深入研究，并根据公司的发展特点，提出了公司现有绩效考核体系中存在的
一系列问题，利用相关理论知识，通过引入平衡计分卡从四个维度中选择多个指标，
形成新的考评模式，为A信息科技公司引进平衡计分卡，构建新的绩效评价体系，
提供了一定的参考借鉴。最后，本文分析了公司内部引进平衡计分卡改善绩效评价
体系之后的预期效果，指明了未来还需要进一步努力的方向，以及更好的引进运用
平衡计分卡发挥其优势的保障条件。期望通过本文的研究，可以进一步帮助公司探
索适合自身绩效情况以及发展潜力的绩效评价体系。同时，也为信息科技行业的其
他企业就如何优化自身绩效评价体系提供一定的参考。
关键词：绩效评价平衡计分卡层次分析法信息科技企业
RESEARCH ON PERFORMANCE EVALUATION OF A
INFORMATION TECHNOLOGY COMPANY BASED ON
BALANCED SCORECARD
ABSTRACT
With the continuous change and development of information technology, while the
information technology industry is rising, the competition among enterprises has become
more intense. Faced with the severe competitive environment, if an enterprise wants to
survive for a long time, it must have a performance management evaluation system
suitable for its own realistic development. At present, most information technology
enterprises mainly adopt the financial report analysis method in performance appraisal,
and do not pay attention to non-financial indicators. Therefore, the performance appraisal
also emphasizes the results more, which can't truly reflect the business operation status,
and can't promote the formulation andachievement of the strategic objectives of
enterprises, which has adverse effects on the long-term development of enterprises. In
view of this, this paper mainly starts with the current performance appraisal system of A
Information Technology Company, analyzes its existing performance appraisal situation
and points out the existing problems. The next step is to design a reasonable, scientific
and efficient performance evaluation system according to the actual situation of the
company, which will help to enhance the comprehensive competitiveness of enterprises,
strengthen the management level of enterprises and promote the overall and healthy
development of enterprises.
First of all, this paper refers to many successful cases of enterprise performance
evaluation optimization design based on balanced scorecard, analyzes the achievements
made by Chinese and foreign scholars in performance research on balanced scorecard,
and defines the main contents of this research. Secondly, A Information Technology Co.,
Ltd., a typical enterprise in the industry, is selected as the research object by using various
methods such as literature review, investigation and analytic hierarchy process. This
paper makes an in-depth study on the company's current performance appraisal system,
and puts forward a series of problems existing in the company's current performance
appraisal system according to the development characteristics of enterprises. By using
relevant theoretical knowledge, a new appraisal mode is formed by introducing the
balanced scorecard, which provides a certain reference for A Information Technology
Company to introduce the balanced scorecard and construct a new performance appraisal
system. Finally, this paper analyzes the expected effect of introducing the balanced
scorecard to improve the performance evaluation system,points out the direction of
further efforts in the future,and the guarantee conditions for better introducing and using
the balanced scorecard to give full play to its advantages. It is expected that the research
of this paper can further help enterprises to explore the performance evaluation system
suitable for their own performance and development potential. At the same time, it also
provides some reference for other enterprises in the information technology industry on
how to optimize their own performance evaluation system.
KEY WORDS：Performance appraisal Balanced scorecard Analytic hierarchy process
Information technology company