近年来，我国企业的经营环境发生了巨大的变化，中小企业的发展面临着更加激 烈的市场竞争。企业要想生存并长期持续发展下去，就必须适应多变的竞争环境，提 高企业管理水平，确保长远利益的实现。而传统的绩效评价管理体系由于评价标准单 一化、只注重财务指标、只能面向过去和现在、忽视企业外部因素以及短期性等等局 限性已经无法满足企业经营管理的需要。在这种情况下，平衡计分卡作为当前最热门 同时也是最有使用价值的管理工具之一，自然获得了我国企业的青睐。目前，平衡计 分卡已在国内外众多知名企业中得到了广泛应用，并取得了显著效果。然而在我国中 小型企业中，平衡计分卡的应用依然存在很多问题。 本文试图依据平衡计分卡的基本理论，通过对比传统绩效评价体系与平衡计分卡 绩效评价管理体系，分析平衡计分卡的优势与局限性。同时希望将平衡计分卡运用于 安康新型建材公司上，为企业设计出一套适合自身的基于平衡计分卡的绩效考核评价 体系。企业如果要实施平衡计分卡，就必须满足以战略为导向、拥有完整而明确的价 值链、有良好的沟通机制以及全体员工共同参与等条件。安康公司在满足以上条件的 前提下，充分发挥平衡计分卡的优势，有利于企业战略目标的实现，有利于提高企业 的管理水平，更有利于建立有效的激励约束机制，预计实施后将会为企业战略目标的 达成以及长期的可持续发展做出一定贡献。 本文采用文献分析和实地调查相结合的方法，在对安康公司的实地调查和资料分 析的基础上导入基于平衡计分卡的绩效考核系统，提高设计方案的可验证性和实用 性。希望能够通过安康公司的绩效管理体系设计，促进平衡计分卡这一先进管理方法 和理念在我国的本土化发展，为国内中小型企业设计和实施平衡计分卡提供一些借鉴 意义。 关键词，平衡计分卡 玻璃企业 绩效管理ii Abstract In recent years, great changes have taken place in our country enterprise management environment, the development of small and medium-sized enterprises face more intense competition in the market. Enterprises to survive and develop for a long time, it must adapt to the changing competitive environment, improve enterprise management level, ensure the realization of the long-term interests. But the traditional performance appraisal management system, by single evaluation criterion, only focus on financial indicators, only to the past and present, neglect the external factors and the short-term limitations have been unable to meet the needs of the enterprise management. In this case, the balanced scorecard as the current most popular at the same time also is one of the most use value management tool, nature won the favor of the enterprises in our country. At present, the balanced scorecard has widely application in many well-known enterprises at home and abroad, and achieved remarkable results. However in the small and medium-sized enterprises in our country, the application of balanced scorecard still exists many problems. This paper starting from the basic theory of the balanced scorecard, by comparing the traditional performance evaluation system and the balanced scorecard performance evaluation management system, and analysis the advantages and limitations of balanced score card. At the same time hope to apply the balanced scorecard to well-being of new building materials company, for the enterprise to design a set of suitable for their own based on the balanced scorecard performance appraisal evaluation system. If companies want to implement the Balanced Scorecard, with regard to the strategy-oriented, with a complete and clear value chain, have good communication mechanisms and participation of all staff and other conditions must be met. Well-being of the company under the premise of satisfying the above conditions, give full play to the advantages of the Balanced Scorecard, conducive to achieving corporate strategic objectives, will help improve enterprise management level, more conducive to the establishment of an effective incentive and restraint mechanisms, is expected to be implemented after in order to achieveiii corporate strategic objectives and long-term sustainable development and make some contribution. In this paper document analysis and field survey method of combining import Balanced Scorecard performance appraisal system based on the well-being of the company on the basis of field surveys and data analysis, improving verifiable and practical design solutions. Hope that through well-being of the company's performance management system designed to promote the balanced scorecard this advanced management methods and concepts in the development of localization for domestic small and medium enterprises to design and implement the Balanced Scorecard to provide some reference. Key words: the balanced scorecard glass enterprise performance managementiv 目 录 第 1 章 绪 论......................................................................................................................................1 1.1 研究的背景及意义..............................................................................................................1 1.1.1 研究的背景 ..........................................................1 1.1.2 研究的意义 ..........................................................1 1.2 文献综述................................................................................................................................2 1.2.1 国外研究文献综述 ....................................................2 1.2.2 国内研究文献综述 ....................................................5 1.2.3 文献评述 ............................................................9 1.3 报告结构与研究方法.........................................................................................................9 1.3.1 报告结构 ............................................................9 1.3.2 研究方法 ...........................................................10 1.4 本文的创新点.....................................................................................................................10 第 2 章 平衡计分卡相关理论介绍.............................................................................................11 2.1 平衡计分卡的产生和发展.........................................11 2.2 平衡计分卡理论的主要内容.......................................11 2.3 平衡计分卡的优势和局限性.......................................13 2.3.1 平衡计分卡的优势 ...................................................13 2.3.2 平衡计分卡的局限性 .................................................14 小 结..............................................................................................................................................14 第 3 章 安康新型建材公司简介..................................................................................................15 3.1 公司基本情况介绍...............................................15 3.2 公司战略目标...................................................15 3.3 企业经营环境...................................................16 3.3.1 外部环境 ...........................................................16 3.3.2 内部因素 ...........................................................16 3.4 公司组织架构情况...............................................17 3.5 公司绩效管理现状...............................................19 3.5.1 职责与分工 .........................................................20 3.5.2 部门考核分数确定 ...................................................20 3.5.3 员工个人考核 .......................................................20 3.5.4 考核结果反馈与沟通 .................................................22v 3.5.5 考核申诉 ...........................................................22 3.6 安康公司现有绩效考核体系的局限性...............................23 小 结..............................................................24 第 4 章 安康公司基于平衡计分卡的绩效管理体系设计....................................................25 4.1 安康公司引进平衡计分卡的必要性和可行性.........................25 4.1.1 引进平衡计分卡的必要性 .............................................25 4.1.2 引进平衡计分卡的可行性 .............................................26 4.2 指导思想.......................................................27 4.3 安康公司平衡计分卡绩效管理方案设计原则.........................27 4.4 建立基于平衡计分卡绩效管理体系的流程...........................28 4.4.1 建立平衡计分卡领导小组 .............................................28 4.4.2 学习和培训平衡计分卡 ...............................................28 4.4.3 推广平衡计分卡 .....................................................29 4.5 制定安康公司的战略地图.........................................29 4.6 安康公司基于平衡计分卡的绩效考核指标设计.......................31 4.6.1 财务层面指标 .......................................................32 4.6.2 客户层面 ...........................................................33 4.6.3 内部业务流程层面 ...................................................35 4.6.4 学习与成长层面 .....................................................36 4.7 指标权重的确定.................................................38 4.7.1 权重制定方法 .......................................................38 4.7.2 设计问卷调查内容 ...................................................39 4.7.3 调查问卷的发放和回收情况 ...........................................40 4.7.4 问卷调查统计结果 ...................................................40 4.8 安康公司实施平衡计分卡绩效管理体系的效果评估............................................41 4.9 平衡计分卡实施过程中的注意事项............................................................................42 小 结..............................................................43 研究结论与不足 ........................................................44