平衡计分卡研究

【作者】 石翠红；

【导师】 康晓东；

【作者基本信息】 南京理工大学 ， 会计学， 2004， 硕士

【摘要】 在管理会计发展的几十年中，如何建立一个有效的业绩评价体系一直是它的主要课题之一，同时，业绩评价也是公司管理的重要部分。当今内外经济环境发生了巨大变化，企业管理理论也有了长足的发展，而传统的业绩评价系统过分重视短期财务业绩，已经削弱了信息价值，这就要求业绩评价体系也应进行相应的调整。因此，笔者认为很有必要探讨如何建立一套适合企业当前管理需要的业绩评价体系。由罗伯特·卡普兰和大卫·诺顿所提出的平衡计分卡以其合理的框架尤为引人注目，本文试图引进这一新兴的业绩评价体系，通过文献资料收集、对个案公司的访谈和文件查阅等定性与定量分析进行了案例研究，以期为我国企业提供一条业绩评价的思路。更多还原

【Abstract】 In the history of management accounting, it has been one of its main subjects all the time that how to set up an effective performance evaluation system, besides, performance evaluation system is an important part of company management too. Nowadays the enormous change has taken place in the economic environment, and the management theory of the enterprise has gotten considerable development too. Pain attention to financial performance in a short time excessively, traditional performance evaluation system has weakenned the value of the information. So, it is necessary to design a new set of performance evaluation system tailored to the present environment. The Balanced Scorecard (BSC), first put forward by Robert Kaplan and David Norton, is particularly noticeable with its framework. As an excellent performance evaluation system, BSC is introduced and carefully studied in this paper in order to provide a new way of designing scientific performance evaluation system for enterprise of our country.更多还原