【摘要】：伴隨著經(jīng)濟(jì)全球化和自由貿(mào)易的快速發(fā)展,我國經(jīng)濟(jì)在過去的幾年獲得了飛速的發(fā)展,并取得了舉世矚目的成績。然而近幾年來,由于全球經(jīng)濟(jì)放緩,我國經(jīng)濟(jì)下行壓力也逐漸加大,GDP增速逐漸降低。這使得國內(nèi)企業(yè)生存環(huán)境惡化,面對(duì)這種困境越來越多的企業(yè)開始重視戰(zhàn)略管理,力圖能夠?qū)⒆约核鶕碛械馁Y源管理到位,從而在激烈的競(jìng)爭(zhēng)環(huán)境中獲得生存。企業(yè)績效管理是企業(yè)管理的重要組成部分。隨著企業(yè)管理層對(duì)績效管理要求的不斷提高,平衡計(jì)分卡逐漸應(yīng)用開來。平衡計(jì)分卡是一種比較先進(jìn)的企業(yè)績效管理工具,它除了關(guān)注企業(yè)的財(cái)務(wù)層面,同時(shí)也把非財(cái)務(wù)層面考慮進(jìn)來,使企業(yè)管理者能夠更加宏觀、綜合地把控企業(yè)的運(yùn)行情況。本文以D公司為例,對(duì)平衡計(jì)分卡的實(shí)施進(jìn)行研究。D公司作為智能監(jiān)控設(shè)備的研發(fā)和生產(chǎn)企業(yè),站在了我國互聯(lián)網(wǎng)技術(shù)發(fā)展的前沿,本文的研究對(duì)于平衡計(jì)分卡在高新企業(yè)的應(yīng)用具有一定的借鑒意義。本文首先闡述了研究的意義,對(duì)國內(nèi)外的研究背景進(jìn)行了論述,總結(jié)了前人的研究經(jīng)驗(yàn)。其次對(duì)績效管理體系和平衡計(jì)分卡理論進(jìn)行了介紹,包括平衡計(jì)分卡的四個(gè)維度和戰(zhàn)略地圖。第三部分是對(duì)D公司的情況以及現(xiàn)行績效體系進(jìn)行了介紹,并分析了現(xiàn)行績效管理體系存在的不足和問題。第四部分是為D公司設(shè)計(jì)了平衡計(jì)分卡體系,包括對(duì)D公司進(jìn)行戰(zhàn)略分析、戰(zhàn)略地圖設(shè)計(jì)、各層次平衡計(jì)分卡設(shè)計(jì)以及績效管理體系實(shí)施的保障措施。最后對(duì)本論文進(jìn)行了總結(jié),得出了啟示。
[Abstract]:With the rapid development of economic globalization and free trade, China's economy has achieved rapid development in the past few years, and has made remarkable achievements. However, in recent years, due to the global economic slowdown, China's economic downward pressure gradually increased, GDP growth rate gradually decreased. In the face of this dilemma, more and more enterprises begin to attach importance to strategic management, and try to manage their own resources in place to survive in the fierce competition environment. Enterprise performance management is an important part of enterprise management. With the continuous improvement of performance management requirements, balanced scorecard is gradually applied. Balanced Scorecard is a kind of advanced enterprise performance management tool, which not only pays attention to the financial level of the enterprise, but also takes the non-financial aspect into account, so that the enterprise manager can control the operation of the enterprise more macroscopically and synthetically. This paper takes D Company as an example to study the implementation of balanced Scorecard. As a research and development and production enterprise of intelligent monitoring equipment, D Company stands at the forefront of the development of Internet technology in China. The research in this paper has some reference significance for the application of balanced scorecard in high-tech enterprises. In this paper, the significance of the research is first expounded, the research background at home and abroad is discussed, and the previous research experiences are summarized. Secondly, the system of performance management and the theory of balanced scorecard are introduced, including the four dimensions of balanced scorecard and the strategic map. The third part introduces the situation of company D and the current performance system, and analyzes the shortcomings and problems of the current performance management system. The fourth part is the design of balanced scorecard system for company D, including strategic analysis, strategic map design, balanced scorecard design and performance management system implementation measures. Finally, this paper is summarized, and the enlightenment is obtained.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F426.6

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