本文選題：平衡計分卡 + 績效評價　； 參考：《湖南大學》2014年碩士論文

【摘要】：經(jīng)過三十余年的發(fā)展，我國保險業(yè)漸趨規(guī)范與成熟，取得了矚目的成績，但也面臨日益激烈的競爭，加入WTO之后，更是直面國際保險公司的競爭壓力。面對新的市場機遇與挑戰(zhàn)，我國保險企業(yè)必須提高管理水平，強化競爭意識。績效評價作為企業(yè)管理的重要環(huán)節(jié)，需要革除傳統(tǒng)財務績效評價的弊病，消除片面性，不應僅關注短期的財務指標，還要從更廣的視角關注長期的戰(zhàn)略性指標，用戰(zhàn)略的眼光，建立戰(zhàn)略績效評價體系。 本文將借鑒國內(nèi)外績效評價理論、平衡計分卡理論和應用的研究成果，分析目前實踐中主流的績效評價理念與方法，并指出戰(zhàn)略績效評價將是對傳統(tǒng)財務績效評價的發(fā)展與完善。而作為戰(zhàn)略績效評價重要方法之一的平衡計分卡，也將在實踐中得到更為廣泛的應用。 20世紀90年代出現(xiàn)的平衡計分卡是績效評價歷史上新的里程碑。基于平衡計分卡的戰(zhàn)略績效評價，以戰(zhàn)略為導向，立足財務指標，引入財務指標外更多維度的評價指標，將財務指標與非財務指標相結(jié)合，形成了財務、客戶、內(nèi)部業(yè)務流程以及學習與成長四個方面的評價系統(tǒng)，將企業(yè)的戰(zhàn)略通過“目標——指標”的分解落實到行動，讓企業(yè)的每個員工理解企業(yè)的戰(zhàn)略，并持續(xù)性地堅持戰(zhàn)略導向，體現(xiàn)了“環(huán)境——戰(zhàn)略——行為——過程——結(jié)果”的一體化。 本文采用案例分析的方法，結(jié)合保險行業(yè)的特點，，在充分論述平衡計分卡的構(gòu)建理論以及適用性的基礎上，以T保險有限公司湖南分公司為例，針對其現(xiàn)有的績效評價，指出其中存在的指標體系不完善，績效評價執(zhí)行不力等問題，并運用戰(zhàn)略績效評價的思想與目標，針對該公司設計出基于平衡計分卡的戰(zhàn)略績效評價體系，為該公司績效評價的改進提供了可借鑒的理念與方法。
[Abstract]:After more than 30 years' development, China's insurance industry has gradually become more and more standardized and mature, and has made remarkable achievements, but it is also facing increasingly fierce competition. After joining WTO, it is facing the competition pressure of international insurance companies. Facing the new market opportunity and challenge, our country insurance enterprise must raise the management level, strengthens the competition consciousness. As an important link of enterprise management, performance evaluation needs to eliminate the disadvantages of traditional financial performance evaluation and eliminate one-sidedness. It should not only focus on short-term financial indicators, but also focus on long-term strategic indicators from a broader perspective. Establish a strategic performance evaluation system. This article will draw lessons from the domestic and foreign performance appraisal theory, the balanced scorecard theory and the application research result, analyzes the present practice mainstream performance appraisal idea and the method, It also points out that strategic performance evaluation will be the development and perfection of traditional financial performance evaluation. As one of the important methods of strategic performance evaluation, balanced scorecard will also be widely used in practice. The balanced scorecard in 1990s is a new milestone in the history of performance evaluation. The strategic performance evaluation based on the balanced Scorecard, which is guided by the strategy, bases on the financial index, introduces the more dimension evaluation index besides the financial index, combines the financial index with the non-financial index, forms the finance, the customer, Internal business process and four aspects of learning and growth evaluation system, the enterprise's strategy through the "goal-target" decomposition into action, so that each employee of the enterprise understand the strategy of the enterprise, and consistently adhere to the strategic direction, It embodies the integration of environment-strategy-behavior-process-result. This paper uses the method of case analysis, combined with the characteristics of insurance industry, on the basis of fully discussing the construction theory and applicability of balanced Scorecard, taking Hunan Branch of T Insurance Co. Ltd as an example, aiming at its existing performance evaluation. The paper points out that the index system is not perfect and the performance evaluation is weak, and designs a strategic performance evaluation system based on balanced scorecard by using the idea and goal of strategic performance evaluation. It provides a reference idea and method for the improvement of the company's performance evaluation.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.3;F840.4

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