现代铁路运输企业效绩评价体系研究

本文就现代铁路运输企业开展效绩评价的目的、主体与客体、指标的设计、指标权重的确定、标准值的测算与确定、效绩评价方法、效绩评价的组织与实施展开了论述.其中,指标的设计借鉴了平衡积分卡的理念,提出现代铁路运输企业效绩评价指标应反映财务层面、创新能力层面、业务流程层面、客户层面、职员层面五个层面的能力,并对各个层面进行合理有效分类,确定各个类别的具体单项指标,共拟订了5个层面、17个类别、31个单项定量指标.

Stady of Performance Measurement System for Railway Transport Enterprises Nowadays

Performance measurement system in Chinese railway transport enterprises nowadays can not satisfy the needs of these enterprises strategic goal and management. Therefore it is necessary to establish new performance measurement system adjusted to the new business environment. This paper discusses the process about establishing the new performance measurement system in Chinese railway transport enterprises, including purpose, subject, object, targets, standards, method and appliance. For the duration of the designing target system, it uses the idea of the Balanced Scorecard. And its new target system includes five parts, that is, financial performance, process performance, employee performance, innovation performance and client performance. Then this paper classifies every part reasonably and effectively into several categories and decides separately specific targets of every category. So the target system includes five parts, seventeen categories and thirty-one individual quantitative targets.