论文部分内容阅读
不断涌现的科技创新型企业在市场经济中发挥着日益重要的作用。该类企业与传统企业相比有着不同的特征,这些特征决定了必须构建新的适用于科技创新型企业的业绩评价体系。本文借鉴平衡计分卡的相关理论,结合科技创新型企业的自身特点,构建了该类企业业绩评价体系的总体框架:即将企业业绩评价体系划分为五个层面——财务层面、技术创新层面、顾客层面、经营过程层面、职员层面,讨论了各个层面评价指标的设置,并提出了进一步优化该体系的思路。
Emerging technological innovation enterprises play an increasingly important role in the market economy. Compared with traditional enterprises, these enterprises have different characteristics, which determine the need to build a new performance evaluation system applicable to science and technology innovation-oriented enterprises. This article draws lessons from the relevant theory of BSC, and combines the characteristics of S & T innovative enterprises to construct the overall framework of performance evaluation system of such S & T enterprises: the enterprise performance evaluation system is divided into five levels: financial level, technological innovation level, Customer level, business process level and staff level, discussed the setting of evaluation indicators at all levels and put forward the idea of further optimizing the system.