本文關(guān)鍵詞：平衡計(jì)分卡在中國(guó)宣紙集團(tuán)公司業(yè)績(jī)?cè)u(píng)價(jià)體系中應(yīng)用研究　出處：《安徽財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 公司戰(zhàn)略 平衡計(jì)分卡 業(yè)績(jī)?cè)u(píng)價(jià)

【摘要】：在高度全球化、信息化的現(xiàn)代社會(huì)中,各企業(yè)已逐漸轉(zhuǎn)入以戰(zhàn)略目標(biāo)為導(dǎo)向的時(shí)代,因此,建立一套科學(xué)、有效的業(yè)績(jī)?cè)u(píng)價(jià)體系來(lái)及時(shí)、準(zhǔn)確地評(píng)價(jià)公司戰(zhàn)略目標(biāo)的完成情況變得至關(guān)重要。當(dāng)前,業(yè)績(jī)?cè)u(píng)價(jià)的相關(guān)理論和方法雖然在我國(guó)的企業(yè)當(dāng)中得到廣泛運(yùn)用,但還存在指標(biāo)設(shè)計(jì)不夠明確、過(guò)度重視財(cái)務(wù)指標(biāo)、權(quán)責(zé)分工不明、實(shí)施效果不佳的缺陷,業(yè)績(jī)?cè)u(píng)價(jià)的內(nèi)容也沒(méi)有與公司戰(zhàn)略目標(biāo)緊密聯(lián)系。本文旨在如何利用業(yè)績(jī)?cè)u(píng)價(jià)及平衡計(jì)分卡相關(guān)理論構(gòu)建一套以戰(zhàn)略目標(biāo)為導(dǎo)向的科學(xué)的業(yè)績(jī)?cè)u(píng)價(jià)體系,并將其運(yùn)用于中國(guó)宣紙集團(tuán)公司。 本文以中國(guó)宣紙集團(tuán)公司為研究對(duì)象,運(yùn)用文獻(xiàn)綜述、案例分析等方法,在總結(jié)歸納業(yè)績(jī)?cè)u(píng)價(jià)、平衡計(jì)分卡相關(guān)理論和之前企業(yè)成功經(jīng)驗(yàn)的基礎(chǔ)上,結(jié)合該公司的具體情況,針對(duì)其原有業(yè)績(jī)?cè)u(píng)價(jià)體系指標(biāo)種類(lèi)不全面、忽視社會(huì)效益與環(huán)境效益、評(píng)價(jià)體系設(shè)計(jì)不科學(xué)的缺陷,為該公司引入平衡計(jì)分卡,提出一套基于平衡計(jì)分卡的業(yè)績(jī)?cè)u(píng)價(jià)體系。體系的具體設(shè)計(jì)主要包括兩個(gè)部分,第一部分為平衡計(jì)分卡體系的設(shè)計(jì),從中國(guó)宣紙集團(tuán)公司的戰(zhàn)略目標(biāo)出發(fā),根據(jù)財(cái)務(wù)、客戶(hù)、內(nèi)部流程、學(xué)習(xí)與成長(zhǎng)、社會(huì)責(zé)任與環(huán)保五個(gè)維度對(duì)戰(zhàn)略目標(biāo)進(jìn)行分解,利用權(quán)值因子判斷表法得出具體評(píng)價(jià)指標(biāo)和指標(biāo)權(quán)重,得出公司層面的平衡計(jì)分卡,并分解得出部門(mén)層面與員工層面的平衡計(jì)分卡,最后介紹業(yè)績(jī)?cè)u(píng)價(jià)結(jié)果的評(píng)分方法。第二部分主要介紹業(yè)績(jī)?cè)u(píng)價(jià)的管理流程及保障措施,其中包括業(yè)績(jī)?cè)u(píng)價(jià)的指導(dǎo)、業(yè)績(jī)?cè)u(píng)價(jià)結(jié)果的反饋與回報(bào)、來(lái)年行動(dòng)計(jì)劃的制定以及一些保障業(yè)績(jī)?cè)u(píng)價(jià)過(guò)程順利實(shí)施的措施,從而為中國(guó)宣紙集團(tuán)公司業(yè)績(jī)?cè)u(píng)價(jià)體系的良心循環(huán)與發(fā)展提供支持和保證。 針對(duì)案例企業(yè)具有文化性強(qiáng)和高污染的特點(diǎn),本文突破了平衡計(jì)分卡四個(gè)維度的框架,在其中加入社會(huì)責(zé)任與環(huán)保這一維度。不足之處在于部門(mén)層面與員工層面平衡計(jì)分卡的內(nèi)容還不夠全面,研究結(jié)果也有待證明。 本文的研究理論上可對(duì)平衡計(jì)分卡在提高企業(yè)管理水平、增強(qiáng)企業(yè)長(zhǎng)遠(yuǎn)發(fā)展動(dòng)力上提供證明,實(shí)際上是對(duì)基于平衡計(jì)分卡的業(yè)績(jī)?cè)u(píng)價(jià)體系應(yīng)用于中國(guó)本土地方企業(yè)的一種大膽嘗試,其效果可為類(lèi)似企業(yè)提供實(shí)踐意義。
[Abstract]:In the highly globalized and information-based modern society, the enterprises have gradually turned to the strategic goal oriented era, therefore, to establish a set of scientific, effective performance evaluation system to timely. It is very important to evaluate the achievement of the company's strategic goal accurately. At present, the theory and method of performance evaluation are widely used in Chinese enterprises, but there are still some indicators that are not clear enough. Too much attention to financial indicators, the division of powers and responsibilities are unclear, the implementation of the shortcomings of poor results. The content of performance evaluation is not closely related to the company strategic objectives. This paper aims to use the performance evaluation and balanced scorecard theory to build a set of strategic goal oriented scientific performance evaluation system. And apply it to China Xuan Paper Group Co., Ltd. In this paper, China Xuan Paper Group Company as the research object, using literature review, case analysis and other methods, in the summary of performance evaluation, balanced scorecard theory and previous successful experience of the foundation. Combined with the specific situation of the company, the original performance evaluation system is not comprehensive, ignoring social and environmental benefits, evaluation system design is not scientific defects, the introduction of balanced scorecard for the company. A performance evaluation system based on balanced scorecard is proposed. The specific design of the system mainly includes two parts. The first part is the design of balanced scorecard system, starting from the strategic objectives of China Xuan Paper Group Company. According to the financial, customer, internal process, learning and growth, social responsibility and environmental protection of the five dimensions of strategic objectives to decompose, using the weight factor judgment table method to obtain specific evaluation indicators and index weights. Get the balanced scorecard at the company level, and decompose the balanced scorecard at the departmental level and the employee level. The second part mainly introduces the management process and safeguard measures of performance evaluation, including the guidance of performance evaluation, feedback and return of performance evaluation results. The formulation of the next year's action plan and some measures to ensure the smooth implementation of the performance appraisal process will provide support and guarantee for the conscience cycle and development of the performance evaluation system of China Xuan Paper Group Company. Aiming at the characteristics of strong culture and high pollution in case enterprises, this paper breaks through the framework of four dimensions of balanced scorecard. The deficiency lies in the fact that the content of balanced scorecard at department level and employee level is not comprehensive enough, and the research results need to be proved. The research in this paper can prove that the balanced Scorecard can improve the management level of enterprises and enhance the long-term development of enterprises. In fact, it is a bold attempt to apply the performance evaluation system based on balanced scorecard to local enterprises in China, and its effect can provide practical significance for similar enterprises.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F272.92;F426.83

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 葉盛;平衡計(jì)分卡:業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)的新發(fā)展[J];財(cái)會(huì)通訊;2000年10期

2 張蕊;戰(zhàn)略平衡積分卡:衡量企業(yè)戰(zhàn)略經(jīng)營(yíng)業(yè)績(jī)的新指標(biāo)體系[J];當(dāng)代財(cái)經(jīng);2000年10期

3 孫曉宇;趙達(dá)薇;李志剛;;動(dòng)態(tài)平衡計(jì)分卡在制造業(yè)企業(yè)中的應(yīng)用研究[J];哈爾濱工程大學(xué)學(xué)報(bào);2008年10期

4 黃丹,黃競(jìng)彥;由平衡積分卡所引出的績(jī)效考核指標(biāo)設(shè)計(jì)基本原則[J];價(jià)值工程;2003年S1期

5 姚康;林鳳;;基于企業(yè)文化的平衡計(jì)分卡研究[J];技術(shù)與創(chuàng)新管理;2011年05期

6 張蕊;;循環(huán)經(jīng)濟(jì)下的企業(yè)戰(zhàn)略經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)問(wèn)題研究[J];會(huì)計(jì)研究;2007年10期

7 韋鑫煜;;基于可持續(xù)理念的平衡計(jì)分卡構(gòu)建[J];會(huì)計(jì)之友;2012年16期

8 楊雯;王媚;楊靜;;基于平衡計(jì)分卡的企業(yè)成長(zhǎng)性因素判定[J];會(huì)計(jì)之友;2012年16期

9 董曉宏;;基于平衡計(jì)分卡的組織目標(biāo)與個(gè)人績(jī)效對(duì)接研究——以X集團(tuán)為例[J];河北企業(yè);2012年12期

10 榮鳳芝;;基于平衡計(jì)分卡的企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系構(gòu)建[J];會(huì)計(jì)之友;2013年21期

，

本文編號(hào)：1378356