平衡计分卡在T保险分公司战略绩效评价中的应用研究

发布时间：2018-06-25 13:23

本文选题：平衡计分卡 + 绩效评价　；参考：《湖南大学》2014年硕士论文

【摘要】：经过三十余年的发展，我国保险业渐趋规范与成熟，取得了瞩目的成绩，但也面临日益激烈的竞争，加入WTO之后，更是直面国际保险公司的竞争压力。面对新的市场机遇与挑战，我国保险企业必须提高管理水平，强化竞争意识。绩效评价作为企业管理的重要环节，需要革除传统财务绩效评价的弊病，消除片面性，不应仅关注短期的财务指标，还要从更广的视角关注长期的战略性指标，用战略的眼光，建立战略绩效评价体系。本文将借鉴国内外绩效评价理论、平衡计分卡理论和应用的研究成果，分析目前实践中主流的绩效评价理念与方法，并指出战略绩效评价将是对传统财务绩效评价的发展与完善。而作为战略绩效评价重要方法之一的平衡计分卡，也将在实践中得到更为广泛的应用。 20世纪90年代出现的平衡计分卡是绩效评价历史上新的里程碑。基于平衡计分卡的战略绩效评价，以战略为导向，立足财务指标，引入财务指标外更多维度的评价指标，将财务指标与非财务指标相结合，形成了财务、客户、内部业务流程以及学习与成长四个方面的评价系统，将企业的战略通过“目标——指标”的分解落实到行动，让企业的每个员工理解企业的战略，并持续性地坚持战略导向，体现了“环境——战略——行为——过程——结果”的一体化。本文采用案例分析的方法，结合保险行业的特点，，在充分论述平衡计分卡的构建理论以及适用性的基础上，以T保险有限公司湖南分公司为例，针对其现有的绩效评价，指出其中存在的指标体系不完善，绩效评价执行不力等问题，并运用战略绩效评价的思想与目标，针对该公司设计出基于平衡计分卡的战略绩效评价体系，为该公司绩效评价的改进提供了可借鉴的理念与方法。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

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