【作者】 刘丹丹；

【导师】 柏春华；

【作者基本信息】 东北林业大学 ， 会计学， 2010， 硕士

【摘要】 随着农村公路建设投资力度的不断加大和政府投资改革的不断深入,“代建制”农村公路建设日益成为农村公路建设的主要形式,“代建制”农村公路建设的成效直接关系到农村公路建设规划能否实现,关系到政府投资是否达到预期的效果。构建基于平衡计分卡的农村公路代建单位综合评价体系,有助于农村公路代建单位自我评价代建项目的业绩、效率与效果,有利于政府相关管理部门评价和考核农村公路代建单位经营业绩情况并做出科学的判断与决策,研究平衡计分卡在农村公路代建单位综合评价中的应用,具有重要的现实意义和一定的应用价值。本文运用了理论研究与实证分析、定性与定量分析相结合等方法,阐述了基于平衡计分卡的农村公路代建单位综合评价的相关基础理论,在分析代建单位在农村公路建设中的主要职责与目标的基础上,绘制了基于平衡计分卡的农村公路代建单位的战略地图,确定了影响农村公路代建单位的关键因素和相关的综合评价指标,并利用加权平均法构建了农村公路代建单位评价模型,为政府相关部门跟踪评价农村公路代建单位提供理论参考。更多还原

【Abstract】 The agent-construction system of rural road gradually becomes the main form of rural road construction with the investment added more and more and the reform of the government investment promoted deeply. The performance of the agent-construction system of rural road directly relates whether the plan of rural road construction achieve or not and the effectiveness of the reform of the government investment system. The comprehensive evaluation system of rural road agent-construction organization based on BSC can help the agent-construction organization and the relevant government authorities evaluate the performance, efficiency and effectiveness of the project and give the scientific judgments about the agent-construction organization. There is the important practical significance to research the BSC applied in the rural road agent-construction organization evaluation system.This article stated the relevant basic theories, analyzed the main functions and objectives of the rural road agent-construction organization and draw the strategy map for the rural road agent-construction organization based on the BSC to determine the key factors and related indicators which impacted the comprehensive evaluation of the rural road agent-construction organization, then used the weighted average to give the comprehensive evaluation of the rural road agent-construction organization to provide a theoretical reference of the government evaluating the rural roads agent-construction organization.更多还原