平衡计分卡在中国宣纸集团公司业绩评价体系中应用研究

发布时间：2018-01-04 11:38

本文关键词：平衡计分卡在中国宣纸集团公司业绩评价体系中应用研究　出处：《安徽财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：在高度全球化、信息化的现代社会中,各企业已逐渐转入以战略目标为导向的时代,因此,建立一套科学、有效的业绩评价体系来及时、准确地评价公司战略目标的完成情况变得至关重要。当前,业绩评价的相关理论和方法虽然在我国的企业当中得到广泛运用,但还存在指标设计不够明确、过度重视财务指标、权责分工不明、实施效果不佳的缺陷,业绩评价的内容也没有与公司战略目标紧密联系。本文旨在如何利用业绩评价及平衡计分卡相关理论构建一套以战略目标为导向的科学的业绩评价体系,并将其运用于中国宣纸集团公司。本文以中国宣纸集团公司为研究对象,运用文献综述、案例分析等方法,在总结归纳业绩评价、平衡计分卡相关理论和之前企业成功经验的基础上,结合该公司的具体情况,针对其原有业绩评价体系指标种类不全面、忽视社会效益与环境效益、评价体系设计不科学的缺陷,为该公司引入平衡计分卡,提出一套基于平衡计分卡的业绩评价体系。体系的具体设计主要包括两个部分,第一部分为平衡计分卡体系的设计,从中国宣纸集团公司的战略目标出发,根据财务、客户、内部流程、学习与成长、社会责任与环保五个维度对战略目标进行分解,利用权值因子判断表法得出具体评价指标和指标权重,得出公司层面的平衡计分卡,并分解得出部门层面与员工层面的平衡计分卡,最后介绍业绩评价结果的评分方法。第二部分主要介绍业绩评价的管理流程及保障措施,其中包括业绩评价的指导、业绩评价结果的反馈与回报、来年行动计划的制定以及一些保障业绩评价过程顺利实施的措施,从而为中国宣纸集团公司业绩评价体系的良心循环与发展提供支持和保证。针对案例企业具有文化性强和高污染的特点,本文突破了平衡计分卡四个维度的框架,在其中加入社会责任与环保这一维度。不足之处在于部门层面与员工层面平衡计分卡的内容还不够全面,研究结果也有待证明。本文的研究理论上可对平衡计分卡在提高企业管理水平、增强企业长远发展动力上提供证明,实际上是对基于平衡计分卡的业绩评价体系应用于中国本土地方企业的一种大胆尝试,其效果可为类似企业提供实践意义。
[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.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F426.83

【参考文献】