平衡计分卡绩效管理系统的应用研究.pdf

Y1525697
分类号:F230
10710-20050521
求岁大字
硕士学位论文
平衡计分卡绩效管理系统的应用研究
田娟娟
导师姓名职称
刘早春副教授
申请学位级别
硕士
学科专业名称
会计学
论文提交日期2007年12月5日论文答辩日期2008年5月21日
学位授予单位
长安大学
答辩委员会主席
周国光教授
学位论文评阅人
云虹副教授
田高良副教授
摘要
随着信息社会的到来和市场竞争的日益深化,越来越多的企业开始重视绩效管理。
许多企业希望通过建立一套完善,科学的绩效管理系统,将抽象的載略有效地转化为具
体的员工行动,以保证企业战略的顺利实施。哈佛大学 Robert S. kaplan和 David
P. Norton两位教授应时代的要求,在总结了12家大型企业绩效系统成功经验的基础上,
经过数年的潜心研究,于1992年提出了平衡计分卡,平衡计分卡是一套网络式的业绩评
价和管理系统,它将企业的远景和战路转化成财务、顾客、内部业务流程、学习与成长
四套具体的战略目标和评估指标,比传统的绩效评价方法更先进、更科学、全面和客观。
本文首先分析了国内外研究与应用现状,总结了我国传统绩效管理系统存在的问题,
在此基础上,重点分析了平衡计分卡在我国企业绩效管理系统中的应用。通过对我国企
业平衡计分卡绩效管理系统影响因素和原则的分析,论述了我国企业引入平衡计分卡应
遵循的步骤和应该注意的问题。其次,通过案例分析,对我国企业开发平衡计分卡的实践
进行分析总结,从实证的角度为我国企业应用平衡计分卡绩效管理系统提供有益的借
鉴。最后,通过对国内企业应用平衡计分卡实践的分析,总结了平衡计分卡在我国企业
应用中存在的主要问题与障碍,探讨中国企业成功实施平衡计分卡的策略与前提条件。
关键词:战略绩效管理平衡计分卡关键绩效指标
Abstract
With the arrival of the information society and the increasing deepening
of competition, more and more enterprises come to emphasize performance
management, Each enterprise wants to effectivety turn abstract strategy into
concrete activities of the staff by means of perfet, scientific performance
management so as to guarantee the successful execution of the strategy. On the
basis of summarizing successful esperience of 12 large-scale enterprises
performance administrative systems and responding the requirement
administrative systems and responding the rquirement of the times, Robert S
Kaplan and David P. Norton-two professors of Harvard University, proposed the
balance scorecard in 1992 through the concentrating on studies of severa
combining the performance management and strategic mananement, it transforms
distant view and strategy of that are financial affairs, customer, internal
business process, learning and growth The balanced scorecard is more
advanced, science, comprehensive and ob jective than traditional performance
appraisal method。
The thesis analyses the study of BSC actuality in domestic and overseas
on the first It summarizes the shortcomings of our traditional performance
management in our enterprises and expounds the process and the inportant
questions when our enterprises apply the BSC. Second, through analysing
examples, the thesis summarize their experiences and supplies some useful
suggestions. Fanilly, the results of utilization of BSC by Chinese enterprises
call in questions for its efficiency.This aticle tries to find out
preconditions and strategies for domestic enterprises to effectively apply BSC,
basing on the analysis of the major pracrice problems of those applied BSC.
Keywords: Strategy; Performance Management; Balanced Scorecard; Key
Performance Indicator