摘  要 近年来，管理会计的创新和突破在理论和实践方面不断拓展，体现为内容的深入化、边界的拓展化和研究方法的多样化。平衡计分卡作为管理会计的重要工具之一，引入建筑施工企业作为绩效管理综合评价方法之一，可谓新起之秀。党的十八届三中全会对全面深化改革做出了总体部署，在会计领域贯彻落实全面深化改革要求，非常重要的一项内容就是要大力加强管理会计工作。全面推进管理会计体系建设，是顺应会计科学发展的必然选择，是实现中国特色会计体系的自我超越和自我完善的必要举措，是推动中国会计工作转型升级的重点所在。而平衡计分卡作为管理会计一个重要的工具，将其运用于实践中的重要性日益凸显。本文以A 建筑施工企业的某一项目为背景，在绩效管理中引入平衡计分卡进行实例研究，运用战略地图从四个维度清晰而有逻辑地阐释了用公司战略达成的路径，并采用公司层面的平衡计分卡构建绩效评价体系，制定指标字典，使战略有效落地，有效解决制定战略和实施战略脱节的问题，堵住“执行漏洞”，对企业提高绩效管理效率具有积极意义。90457

毕业论文关键词：平衡计分卡; 建筑施工企业; 绩效管理; 案例研究

Construction enterprise project performance management through introduction of the case study of the balanced scorecard

Abstract

In recent years, with the theory and practice of management accounting field constantly breakthroughs and innovation, the research content deepening, expanding research boundaries, increasingly perse research methods。 The balanced scorecard as one of the important tools of management accounting, the introduction of construction enterprises as one of performance management comprehensive evaluation method, a new show。 The third plenary session of the 18 to comprehensively deepen reform has made the overall deployment, in the field of accounting to carry out comprehensive deepening reform, a very important content is to strengthen the management accounting work, the all-round management accounting system construction, is the inevitable choice of accounting science development, is to implement the accounting system with Chinese characteristics of self beyond the necessary measures and self-improvement, is a focus of attention in transformation and upgrading of China's accounting work。 The balanced scorecard as an important tool, management accounting will increasingly highlight the importance of its use in practice。 To a construction enterprise of A project as the background, the introduction of the balanced scorecard in performance management to carry on the case study, using the strategy map from four dimensions clearly and logically explains the use of a company's strategy path, and the company level, the balanced scorecard was used to construct the performance evaluation system, on the dictionary, make strategic effective fall to the ground, effectively solve the problem of develop strategy and implement strategic disjointed, plug loopholes "execution", improve the efficiency of performance management of the enterprise has positive significance。

   Keyword: Balanced Scorecard; construction company; performance management; case study。

目    录

一、绪论 2

（一）研究背景 2

（二）研究意义 2

1。 理论意义 2

2。 实践意义 3

（三）文献综述 3

（四）创新点 3

二、平衡计分卡的结构设计