基于平衡记分卡的企业绩效评价体系构建

构建科学合理的企业绩效评价体系对真实客观地反映企业经营业绩、促进企业结构优化具有重要意义。面对多样化的组织形态,过于关注财务指标和内部指标的传统绩效评价体系已不再适用,取而代之的是财务与非财务指标、内部与外部指标相结合的综合绩效评价方法。在文献分析的基础上,建立企业绩效评价体系的基本框架,并在平衡记分卡视角下引入社会贡献度指标进行优化,构建企业绩效评价指标体系,采用层次分析法确定各项评价指标的权重,并以某企业为实例进行计算验证。结果表明,该评价体系适用于中小型工业企业,能够比较全面、客观地反映企业经营业绩。

Construction of performance evaluating system of enterprise based on balanced scorecard

To construct scientific and rational performance evaluating system of enterprise has important significance on reflecting the operation performance of enterprise factually and objectively, as well as promoting the structure optimization of enterprise. In the face of diversified organization forms, traditional performance evaluation systems are no longer applicable which focus on financial and internal indicators. Instead, the comprehensive performance evaluation method is widely used which integrates financial and non-financial indicators, and internal and external indicators. Based on literature analysis, the basic framework of performance evaluating system of enterprise is established, the indicator of social contribution degree is introduced to optimize it from perspective of balanced scorecard, and the evaluating indicator system of performance evaluation of enterprise is constructed. The weights of indicators are determined by applying analytic hierarchy process, and verification is produced by taking one enterprise as an example. The result shows that the evaluating system is applicable to small and medium-sized industrial enterprises, which can reflect the operation performance of enterprise comprehensively and objectively.