摘要
I
摘 要
21 世纪，是以信息技术为主要代表的经济全球化时代，ERP 管理系统是现代
企业经营与管理技术进步的代表。特别是对制造业企业而言，推动企业管理信息
化主要依赖于 ERP 的引进。当前企业的绩效管理体系在 ERP 环境下有许多不足之
处。企业想要在激烈的竞争中取得更大优势，企业的绩效管理体系也要随之从单
纯内向型向内外结合型转变。平衡计分卡作为一种重要的绩效管理工具，最大的
特点就是能够适应企业战略管理的需要并能够综合评价企业的战略经营业绩。因
此，在 ERP 环境下构建基于平衡计分卡的绩效管理体系是我国诸多企业实现持续
健康稳定发展的必然要求
在此基础上，本文研究探讨了在 ERP 环境下我国企业绩效管理体系中存在的
实际问题，将平衡计分卡理论和 ERP 管理思想有机结合，通过对国内外相关理论
及研究方法的收集与归纳，构建了 ERP 环境下基于平衡计分卡的绩效管理体系
本文共分五章，第一章主要介绍本论文的选题背景、意义、内容及框架并对国内
外相关研究作了介绍；第二章主要介绍了 ERP 与绩效管理的相关理论，并指出 ERP
系统与平衡计分卡的对应关系，这是本文研究的理论基础；第三章是对一汽解放
变速箱公司的情况进行简单介绍，并其绩效管理中存在问题进行归纳分析；第四
章对 ERP 环境下的绩效管理体系进行研究，构建企业绩效管理的框架并设计绩效
管理系统，把本文构建的绩效管理体系运用到变速箱公司中，进行进一步的设计
应用；第五章是本文得出的最终结论以及论文的不足之处
关键词:企业资源计划(ERP)；绩效管理；平衡计分卡Abstract
III
Abstract
Information technology is very important in this economic globalization era in 21
st
century, and the ERP management system represents progress of the operation and
management of modern enterprise. Especially for manufacturing enterprise, information
technology application in management relies mainly on the introduction of ERP.The
performance management system in current enterprise ERP environment has
deficiencies. The enterprise performance management system has to change from the
introvert to introvert-external combination type if companies want to get a greater
advantage in the fierce competition.As a kind of important performance management
tool, the biggest aracteristic of balanced scorecard is to be able to meet the needs of the
enterprise strategic management and comprehensively evaluate enterprise strategic
business performance.
This paper discusses problems of enterprise performance management system in
ERP environment, establishes performance management system based on the balanced
scorecard by combining the balanced scorecard theory and thought of ERP management,
through collecting and summing up relevant theories and research methods of domestic
and abroad。This article is divided into five chapters, the first chapter mainly introduces
the background, significance, content, framework and related research at home and
abroad of this topic .The second chapter mainly introduces the relevant theories of ERP
and performance management, and points out the theoretic basis of this paper, that is,
the corresponding relationship between ERP system and the balanced scorecard. The
third chapter is the brief introduction to the situation of FAW Liberation Transmission
Company, analyses its performance management problems. The fourth chapter studies
the performance management system in ERP environment, builds framework and
designs enterprise performance management system, applies the performance
management system to the transmission company for further designing. The fifth
chapter is conclusion and the deficiencies of this paper.
Keywords: enterprise resource planning (ERP); Performance management; the
balanced scorecard