战略管理和绩效评价是企业管理的重要组成部分，随着企业相互之间的激烈 竞争局面已经为我国所明确，在战略管理过程中，企业评估绩效、评估周围环境 的变化和战略调整是正常和必要的。近年来，随着企业管理目标发生了巨大的变 化，企业越来越重视把对社会环境的关注纳入企业战略之中，进而为现代社会的 竞争优势做出贡献。为了提高对这一现象的认识，需要意识到企业社会责任的重 要性，以促进企业战略更新和绩效评价方式的变革，使企业能够得到可持续发展。 本研究探索了向标准化企业及其管理转型所需的中小企业绩效评价系统。从 文献中得出的论点是，在平衡计分卡演变的不同阶段中成功部署战略管理实践需 要一个支持的绩效评价系统。此外，通过探讨了平衡计分卡的当前结构和框架及 其发展，提出如何将企业社会责任纳入现有平衡计分卡中，使其成为第五大维度。 本文以 A 公司为例，一方面在重塑战略目标的基础上，把第五大维度与企业愿景 和使命相互联系起来；另一方面制定出公司层级的关键绩效指标，将财务和非财 务问题合并到一个综合的绩效评价系统中，进而建立出基于改进平衡计分卡的战 略绩效指标体系。此外，为了降低绩效指标评价过程中的主观性，本文采取了模 糊层次分析法和模糊综合评价法，该方法可以使中小企业的绩效评价结果更加科 学、准确、客观，并有望成为中小企业管理者提高自身绩效水平的辅助工具。 综上所述，本研究一方面变革传统以财务指标为主的绩效评价方式，而采用 可适合自身组织来建立自己适用的平衡计分卡，并探讨了此工具对整体性的评价； 另一方面随着组织规模的扩大，组织应认识到战略作为管理工具的重要性，并了 解其生存与否取决于他们采用新战略或改进现有战略的程度，以努力应对环境带 来的变化。此外，平衡计分卡不仅是绩效评价工具而已，同时也是一套管理制度， 通过设计各方面的评价指标，并针对组织现有的不足，加强既定的目标，以最有 限的资源，发挥最大的成果。最后，本研究认为把改进平衡计分卡作为绩效评价 的框架将更为适合，并针对性的提出了具体相关措施，以便形成更广泛的视角， 这将对整个中小企业产生更广泛的影响。 关键词：企业社会责任；平衡计分卡；关键绩效指标；战略管理；中小企业湖 北 工 业 大 学 硕 士 学 位 论 文 II Abstract Strategic management and performance evaluation are an important part of enterprise management. With the fierce competition between companies, it has become clear to our country. necessary. In recent years, with the tremendous changes in corporate management goals, companies have paid more and more attention to incorporating social environmental concerns into corporate strategies, and thus contributing to the competitive advantages of modern society. In order to improve the understanding of this phenomenon, it is necessary to realize the importance of corporate social responsibility, in order to promote the transformation of corporate strategy and performance evaluation, so that companies can achieve sustainable development. This study explores the performance evaluation system for small and medium-sized enterprises required for the transition to standardized enterprises and their management. The argument from the literature is that successful deployment of strategic management practices in different stages of the balanced scorecard evolution requires a supported performance evaluation system. In addition, by discussing the current structure and framework of the balanced scorecard and its development, it is proposed how to incorporate corporate social responsibility into the existing balanced scorecard to make it the fifth-largest dimension. This article takes company A as an example. On the one hand, on the basis of reshaping strategic goals, the fifth largest dimension is linked to the corporate vision and mission; on the other hand, company-level key performance indicators are formulated to integrate financial and non-financial issues. Merged into a comprehensive performance evaluation system, and then established a strategic performance indicator system based on improved balanced scorecard. In addition, in order to reduce the subjectivity in the performance index evaluation process, this paper adopts fuzzy analytic hierarchy process and fuzzy comprehensive evaluation method, which can make the performance evaluation results of SMEs more scientific, accurate and objective, and is expected to become a SME manager Auxiliary tool to improve own performance level. In summary, on the one hand, this study reforms the traditional performance evaluation method based on financial indicators, and uses a balanced scorecard that can be suitable for its own organization to establish its own application, and discusses the overall evaluation of this tool; another As the size of the organization expands, organizations should recognize the importance of strategy as a management tool, and understand whether their survival depends on the extent to which they adopt new strategies or improve existing strategies in an effort to respond to changes brought about by the environment. In addition, the balanced scorecard is not only a performance evaluation tool, but also a management system. By designing various evaluation indicators and targeting the existing deficiencies of the organization, it strengthens the established goals and maximizes the most limited resources. Results. Finally, this study湖 北 工 业 大 学 硕 士 学 位 论 文 III believes that the improved balanced scorecard will be more suitable as a framework for performance evaluation, and specific relevant measures will be put forward in order to form a broader perspective, which will have a wider impact on the entire SMEs. Keywords: Corporate social responsibility, Balanced scorecard, Key performance indicators, Strategic management, SMEs湖 北 工 业 大 学 硕 士 学 位 论 文 IV 目 录 摘要 ....................................................................I Abstract ................................................................. II 目录 .....................................................................IV 第 1 章 绪论 ...............................................................1 1.1 研究背景........................................................... 1 1.1.1 平衡计分卡和中小企业战略管理................................. 2 1.1.2 平衡计分卡和中小企业绩效..................................... 2 1.1.3 平衡计分卡和中小企业社会责任................................. 3 1.2 研究目的与意义 ..................................................... 4 1.2.1 研究目的 .................................................... 4 1.2.2 研究意义 .................................................... 4 1.3 研究内容与方法 ..................................................... 5 1.3.1 研究内容 ..................................................... 5 1.3.2 研究方法 ..................................................... 8 第 2 章 文献综述及理论基础..................................................9 2.1 相关概念的界定..................................................... 9 2.1.1 组织绩效 .................................................... 9 2.1.2 战略管理 .................................................... 9 2.1.3 平衡计分卡.................................................. 10 2.1.4 关键绩效指标................................................ 10 2.1.5 企业社会责任................................................ 10 2.2 国内外文献综述 .................................................... 11 2.2.1 国外文献综述................................................ 11 2.2.2 国内文献综述................................................ 15 2.2.3 文献评述 ................................................... 18 2.3 理论基础.......................................................... 18 2.3.1 利益相关者理论.............................................. 18 2.3.2 战略管理理论................................................ 19湖 北 工 业 大 学 硕 士 学 位 论 文 V 2.3.3 目标设定理论................................................ 20 2.3.4 企业资源观理论.............................................. 20 第 3 章 A 公司绩效评价现状及问题分析 .......................................22 3.1 A 公司的概况 ...................................................... 22 3.1.1 A 公司的行业背景 ............................................ 22 3.1.2 A 公司的基本概况 ............................................ 23 3.1.3 A 公司的组织结构 .........................................