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企业要想提高自身竞争力,一个较为准确、全面的评价必不可少,尤其是所有权和经营权分离后,业绩评价的必要性更是凸现出来。目前,较流行的企业绩效评价方法主要来自西方创造的杜邦财务分析体系、平衡计分卡、经济增加值等工具。平衡计分卡以战略目标为导向,通过指标间的各种平衡关系以及战略指标或关键指标的选取来体现出企业不同利益相关者的期望,从而实现企业价值最大化的目标。本文以国有大型制造企业为背景,通过对其现有运作特点进行梳理,针对目前绩效考核中存在的问题,提出了应用平衡计分卡的方法建立绩效考核指标体系的思想。
If enterprises want to improve their own competitiveness, a more accurate and comprehensive evaluation is indispensable. Especially after the separation of ownership and management, the necessity of performance evaluation is even more prominent. At present, the more popular methods of performance evaluation of enterprises mainly come from the DuPont financial analysis system created by the West, balanced scorecard, economic value added and other tools. Balanced Scorecard is strategically oriented. Through the balance between indicators and the selection of strategic or key indicators, BSC reflects the expectation of different stakeholders in the enterprise to achieve the goal of maximizing the value of the enterprise. Based on the state-owned large-scale manufacturing enterprises, this paper combs the characteristics of its existing operations and puts forward the idea of establishing a performance evaluation index system based on the method of Balanced Scorecard in view of the existing problems in performance appraisal.