摘要随着经济全球化和信息时代的来临，企业面临着激烈的市场竞争，为了不断提升企业在日趋复杂的国内外环境中的竞争能力与适应能力，企业必须要提高绩效，因此绩效评价在企业中也越来越受到重视。为了加强企业核心竞争力的提升、加强对企业的正确引导与激励，必须在企业内部建立一套科学的、合理的检测、评估、考核体系，对企业的经营绩效进行完善而科学的绩效评价。我国企业绩效评价体系存在着过分重视财务指标、管理者决策行为短期化、注重结果忽视流程、无法体现知识资本价值等问题。文章通过对万科集团平衡计分卡进行研究，总结应用平衡计分卡财务等四个层面对万科集团的各项指标进行分析，并提出了规范企业有效应用平衡计分卡的可行性建议，从而促进企业的持续发展。87317
毕业论文关键词：企业绩效；绩效评价指标；平衡计分卡





















The Application of Balanced Scorecard in Enterprise Performance Evaluation
Abstract  With the economic globalization and the coming of information age, enterprises face the fierce market competition, in order to improve enterprise competitiveness in the increasingly complex competitive environment at home and abroad and resilience, enterprises must improve its performance, the performance evaluation in the enterprise is more and more attention。 Therefore, in order to strengthen the promotion enterprise's core competitiveness, to strengthen the correct guidance of enterprise and incentives, must be within the enterprise to establish a scientific and reasonable inspection, assessment, evaluation system, to perfect enterprise's business performance and the performance evaluation of science。 Pays too much attention to enterprise performance evaluation system in our country there is a lot of financial indicators, management decision-making behavior, pay attention to the neglect process, unable to manifest the value of intellectual capital, and other issues。 The article studied the vanke group, the balanced scorecard, summarizes the application of the balanced scorecard four aspects of analysis of the indicators of vanke group, and puts forward Suggestions on the normative enterprise effective application of the balanced scorecard, so as to promote the sustainable development of enterprises。

 Keywords: enterprise performance; performance evaluation indicator; balanced score card









目  录

0 引言   1
1 企业绩效评价理论概述   1
1。1 企业绩效评价的基本理论   1
1。2 企业绩效评价的意义   2
1。3 我国应用平衡计分卡的基本现状   2
2 基于平衡计分卡的企业绩效评价指标体系的建立   3
2。1 平衡计分卡基本原理   3
2。2 平衡计分卡的特点   3
2。3 平衡计分卡的四个层面   4
2。4 平衡计分卡各层面之间的关系   6
3 平衡计分卡在万科的应用   7
3。1 万科集团简介及企业文化背景   7
3。2 万科集团运用平衡计分卡的历程   8
3。3 万科集团运用平衡计分卡的四个层面   8
4 规范企业有效应用平衡计分卡的建议   12
4。1 平衡计分卡指标体系的建立要结合企业实际   12
4。2 积极实践平衡计分卡在员工绩效管理中的应用   12
4。3 注重建立健全有效的企业管理信息系统   13
4。4 以战略的眼光看待平衡计分卡   13 万科平衡计分卡在企业绩效评价中应用研究:http://www.youerw.com/kuaiji/lunwen_132549.html