随着工业 4.0 的到来，我国也提出了制造 2025，制造型企业面临的竞争会进一步加剧。企 业的管理模式以及企业规模的迅速扩张对企业管理者提出了更高的要求。这些迫使企业在发展 模式上必须寻求变革，企业内部管理也要不断寻求创新，才能适应发展的需要。绩效评价体系 与传统行业的操作模式及方法也有了较大区别，因此运用科学的绩效评价方法对于提升制造型 企业的核心竞争实力具有至关重要的意义。 本文从企业绩效评价相关理论入手，以平衡计分卡理论为基础，在全面评述相关研究文献 的基础上，首先以 J 集团公司为研究对象，在企业内部展开绩效评价方面调查访谈，深入了解 企业在绩效评价方面的现状和存在的问题。然后运用平衡计分卡这一战略性绩效评价工具，站 在整体和全局的角度，绘制了企业战略地图，并层层分解战略目标。其次对 J 集团公司绩效评 价现存问题进行分析，并对平衡计分卡方法进行可行性分析。最后，结合 J 集团公司实际情况, 选取建立了以平衡计分卡为核心的绩效评价指标体系，其中包括财务指标和非财务指标，指标 体系构建过程采用了层次分析法（AHP）赋予绩效评价指标相应的权重，建立了一套适合该企 业现阶段公司层面的绩效评价体系。 关键词：J 集团公司，绩效评价，平衡计分卡，层次分析法，战略地图基于平衡计分卡的 J 集团公司绩效评价体系研究 II ABSTRACT With China's rapid economic development and the deepening reform and innovation of the modern enterprise management system, Manufacturing Enterprises not only face with opportunities and challenges, but also with more and more intense competitions. Accordingly their KPIs (Key Performance Indicators) are greatly different from the traditional industry enterprises. How to form a scientific performance management model for Manufacturing Enterprises has effect on improving the competitiveness of enterprises. This paper starting from Enterprise performance evaluation theory, based on the Balanced Scorecard theory, on the comprehensive review of research literature, Firstly this thesis takes to company of J as an example. By the method of droop questionnaire within the enterprise about performance management, find out the current situation and existing problems of the enterprise about the performance management. Then through the method of BSC (Balanced Scorecard)-a strategic performance management tool, in the general and global perspective, the corporate strategy map is drawn, and down to every level of its strategic objectives. Followed analysis the existing problems of the performance management of the J substance networking company, and analysis the feasibility of the approach of BSC. Finally, combining the actual situation of the company J, selecting Create a Balanced Scorecard as the core indicators of performance appraisal system, including financial and non-financial indicators, the index system building process using Analytic Hierarchy Process (AHP) to give the performance appraisal indicators corresponding weights, establish a suitable company level at this stage of the enterprise performance appraisal program. In the practice of work, improve the existing software management system of Internet of things of company J in the performance appraisal ultimately. Keywords: J company, performance management, BSC, AHP, strategy map南京航空航天大学硕士学位论文 III 目 录 第一章 绪论................................................................................................................................... 1 1.1 研究背景与意义.................................................................................................................. 1 1.1.1 研究背景.................................................................................................................... 1 1.1.2 研究意义.................................................................................................................... 3 1.2 国内外研究现状.................................................................................................................. 3 1.2.1 国外研究现状............................................................................................................ 3 1.2.2 国内研究现状............................................................................................................ 5 1.2.3 研究文献综述........................................................................................................... 8 1.3 研究内容和研究方法.......................................................................................................... 9 1.3.1 研究内容.................................................................................................................... 9 1.3.2 研究方法.................................................................................................................... 9 1.4 技术路线............................................................................................................................. 10 第二章 相关理论概述................................................................................................................. 12 2.1 绩效评价相关理论............................................................................................................ 12 2.1.1 绩效评价相关概念................................................................................................. 12 2.1.2 绩效评价的作用..................................................................................................... 12 2.2 平衡计分卡的相关理论.................................................................................................... 13 2.2.1 平衡计分卡理论概述.............................................................................................. 13 2.2.2 平衡计分卡的特点.................................................................................................. 14 2.2.3 平衡计分卡管理方法的优缺点.............................................................................. 15 2.3 企业绩效评价体系的构建............................................................................................ 15 第三章 J 集团公司绩效评价现状分析 ...................................................................................... 17 3.1 J 集团公司绩效评价的现状 .............................................................................................. 17 3.1.1 J 集团公司概况 ....................................................................................................... 17 3.1.2 J 集团公司绩效评价现状分析 ............................................................................... 18 3.2 J 集团公司绩效评价方法及存在的问题 .......................................................................... 21 3.3 J 集团公司引入基于平衡计分卡的绩效评价方法的必要性和可行性........................... 22 第四章 基于平衡计分卡的 J 集团公司绩效评价体系设计.................................................... 23 4.1 J 集团公司发展战略分析 .................................................................................................. 23 4.1.1 J 集团公司战略主题及发展战略 ........................................................................... 23基于平衡计分卡的 J 集团公司绩效评价体系研究 IV 4.1.2 J 集团公司战略地图的绘制 ................................................................................... 23 4.2 基于平衡计分卡的 J 集团公司绩效评价指标的选取..................................................... 25 4.2.1 财务层面的评价指标............................................................................................. 25 4.2.2 客户层面的评价指标............................................................................................. 26 4.2.3 内部业务流程层面的评价指标............................................................................. 27 4.2.4 学习与成长层面的评价指标................................................................................. 27 4.2.5 基于平衡计分卡的 J 集团公司绩效评价指标体系.............................................. 28 4.3 J 集团公司绩效评价指标权重的设置 .............................................................................. 29 4.3.1 绩效评价指标权重设置的方法选择..................................................................... 29 4.3.2 绩效评价各项权重的确定...............