【作者】 刘文清；

【导师】 朱秀文；

【作者基本信息】 天津大学 ， 管理科学与工程， 2004， 硕士

【摘要】 在当今市场经济日趋完善、企业之间的竞争越来越激烈的情况下，对企业自身的业绩评价体系的要求也越来越高，传统的单一的财务指标评价体系以及由此而演绎改进的业绩评价体系已经不能够全面的反映企业的经营业绩了。与此同时，平衡记分卡作为一种新兴的战略性业绩评价体系，由于其自身所具有的独特的优势，在西方国家的企业得到了广泛的应用。本文首先通过对传统企业业绩评价理论的介绍及缺陷分析，引出了几种包括平衡记分卡在内的新兴的企业业绩评价体系，并通过比较，说明了平衡记分卡所具有的独特优势，即能够系统考虑企业业绩驱动因素并对企业业绩进行多维度平衡评价。在第三章中，本文通过对平衡记分卡发展历程及各时期主要内容的回顾，介绍了平衡记分卡理论的演变过程并阐述了平衡记分卡的建立步骤及建立的难点。在第四章中，本文对平衡记分卡四个层面的指标体系进行了详尽的论述，其中重点介绍了各层面核心指标的应用意义及评价方法。在最后一章中，本文以一个制药企业为案例，利用单一财务评价体系与平衡记分卡两种业绩评价体系对其经营业绩进行了评价并对结果进行比较，实证分析说明了两种业绩评价体系的不同之处。更多还原

【Abstract】 In the current situation that market economy becomes more and more perfect and the competition among the enterprises becomes more and more drastic, the request to the performance measure system of the enterprise becomes more and more higher, traditional and single finance measure system and the measure systems that deduct and improve from it couldn’t reflect the operation performance of enterprise roundly. At the same time, the Balanced Scorecard has been applied in the enterprises of the west countries widely as a new strategic performance measure system because of its particular superiority.This thesis educes several new performance measure systems including the Balanced Scorecard through introducing and limitation-analyzing of the traditional performance measure theory, and explains the particular superiority of the Balanced Scorecard through comparing it with other performance measure systems, namely, it can consider the driving factors of enterprise performance and give multi-dimensionality balanced measure of enterprise performance. In chapter three, through reviewing the development process of the Balanced Scorecard and its main contents in each period, this thesis introduces the evaluative process of the Balanced Scorecard theory and expatiates on the establishing steps and difficulty of the Balanced Scorecard. In chapter four, this thesis gives a detailed discussion on the index system of four aspects in the Balanced Scorecard, and emphasizes on the applied meaning and measure methods of key indexes in each aspect. In the last chapter, this thesis uses a pharmacy enterprise as the case, measures its operational performance, compares the result with single finance measure system and the Balanced Scorecard, and explains the differences between the two performance measure systems.更多还原