基于平衡计分卡的环保服务企业绩效评价体系研究

发布时间：2018-01-13 19:01

本文关键词：基于平衡计分卡的环保服务企业绩效评价体系研究　出处：《湘潭大学》2015年硕士论文　论文类型：学位论文

【摘要】：企业要想在竞争日益激烈的市场中保持蓬勃的生命力,就必须对自身的经营状况进行有效的监督与管理,企业绩效评价则被公认为目前最为有效的方法之一。由于传统的以财务指标为主的绩效评价方法具有滞后性、短期性以及片面性的缺陷,已难以满足当前企业进行全面客观绩效评价的需要。平衡计分卡自1992年被提出,就成为一种战略性绩效评价的工具,它对企业财务状况的改善、顾客满意度与忠诚度的提高、企业内部业务流程的优化、员工综合素质与创造能力的提升起着积极的作用。环保服务企业伴随着环保行业的发展不断壮大,虽然发展速度迅猛、前途一片光明,但总体上仍处于一种小而乱的格局,呈现供需不平衡、市场结构不合理、核心技术缺乏、专业人才匮乏的局面,这些都不利于环保服务企业的可持续发展,因此很有必要在环保服务企业中实施平衡计分卡。目前国内学者尚缺乏对如何在环保服务企业中构建平衡计分卡绩效评价体系的系统研究,故笔者的研究将有着重要的现实意义。首先,论文通过对环保服务业及环保服务企业现状特点的分析,提出在环保服务企业中实施平衡计分卡的可行性和必要性;接着,依据建立指标应遵循的原则,使用层次分析法设置权重并利用特征根进行一致性检验,再采用模糊综合评价法对结果进行分析评价;最后,利用论文所构建的平衡计分卡绩效评价体系,以从事环保疏浚业务的Z公司为例进行实证分析。笔者相信,本论文的最终评价结果将为企业优化经营管理,实现企业战略目标提供重要依据。
[Abstract]:If the enterprise wants to maintain the vitality in the increasingly fierce market competition, must carry out effective supervision and management on their own operating conditions, enterprise performance evaluation is recognized as one of the most effective methods. Because the traditional financial indicators based performance evaluation method with a lag, short-term and defect one sidedness, has been difficult to meet the needs of comprehensive and objective performance evaluation in enterprises. The balanced scorecard has been proposed since 1992, has become a kind of strategic performance evaluation tool, which improve the financial situation of enterprises, customer satisfaction and customer loyalty improve, optimize the internal business process, the staff comprehensive quality and creative ability the upgrade has played an active role in environmental protection service enterprise. With the development of the environmental protection industry, although the rapid pace of development, the future is bright, but the body is still In a small, chaotic pattern, showing the imbalance between supply and demand, market structure is not reasonable, lack of core technology, professional talent shortage situation, these are not conducive to the sustainable development of environmental protection service enterprise, so it is necessary to implement the Balanced Scorecard in environmental services enterprises. The domestic scholars still lack of how to construct the system study on the performance evaluation system of the Balanced Scorecard in environmental services enterprises, will have important practical significance to research the author. Firstly, based on the analysis of environmental protection service industry and environmental protection service enterprise present situation, put forward the necessity and feasibility of implementing the Balanced Scorecard in environmental services enterprises; then, according to the establishment of index should follow the principles, use AHP to set the weight and make use of the characteristic roots of consistency test, then using fuzzy comprehensive evaluation method to analyze and evaluate the results; finally, based on the The Balanced Scorecard performance evaluation system built in this paper is applied to environmental protection dredging business Z company as an example for empirical analysis. I believe that the final evaluation results of this paper will provide an important basis for enterprises to optimize operation and management and achieve enterprise strategic goals.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X324;F272.92

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