摘
要
摘要
为了有效应对外部环境带来更激烈的市场竞争形势，许多企业开始将工作
重心放在内部管理体制改革上，而其中的重要部分就是绩效评价体系，构建符
合市场阶段竞争规律的绩效评价体系，并发挥好其积极作用，对于企业的健康
发展至关重要，甚至可能带来深远的影响，企业需要认清市场环境，着眼当前
发展中存在的突出矛盾和现实问题，深入研究绩效评价体系的具体内容和形式，
抓住绩效评价的重点难点，以此来更好地保障自身获得更多的竞争优势。
绩效评价体系的构建，是一个历久弥新的课题，学界的理论演进提出许多
有价值的探讨方向，市场主体的持续实践也给出了不尽相同的答案，其中，平
衡计分卡理论及其有关的发展和理论实践，在绩效评价理论与方法的研究发展
过程中具有里程碑意义，该理论及其实践已经被西方市场经济发展较为成熟的
国家广泛推广、深度应用，也逐步由初期的绩效评价工具，转变为战略管理工
具，近年来，被诸多国内新兴企业青睐，成为优化和完善绩效评价体系的主要
思路之一。
本文收集、梳理和筛选了大量关于绩效评价体系构建的文献、刊物等材料，
总结学界专家、学者的研究成果，对研究背景、研究意义、国内外研究及研究
的思路方法进行阐述，对基本概念的界定、绩效评价理论、平衡计分卡有关理
论等相关内容进行了介绍，并通过问卷调查法找问题，利用访谈法找对策，最
后发挥层次分析法的优势，相对科学、合理的优化研究对象的绩效评价体系。
本文选取以经营咖啡为主的跨国企业在国内某省的子公司（X公司）营运部
门作为研究对象，通过介绍 X公司营运部门的基本情况，利用问卷调查法，找
出该部门目前绩效评价体系中存在的突出矛盾和问题，论证实施平衡计分卡的
必要性与可行性，在此基础上，基于企业高层领导、人力资源部门等有关专家、
管理人员的访谈调查结果，进行了基于平衡计分卡四个维度的绩效评价体系构
建，运用层次分析法计算设置各维度指标的权重，完善优化了绩效评价体系，
平衡员工、顾客、营运、财务四个维度驱动因素之间的关系，提升绩效评价体
系的科学化、规范化水平，最后提出了实施基于平衡计分卡的绩效评价体系有
关保障措施和政策建议，以期实现企业健康发展。最后结论与展望，总结全文
1
摘
要
的研究情况、特色亮点和存在不足，选题不仅对 X公司营运部门发展具有实践
意义，也对类似企业、部门有一定的借鉴意义。
关键词：平衡计分卡；绩效评价体系；餐饮企业
2
Abstract
Abstract
At present, China's economy changes from high speed growth to high quality
development. We are in a critical period of transforming the development mode,
optimizingthe economicstructureandtransformingthegrowth drivers.The
economic expansionwill slow down,but thecomprehensive upgrading ofthe
consumption structure and the rapid adjustment of the demand structure will put
forward higher requirements on the quality and level of supply, which will inevitably
bring pressure for enterprises to transform and upgrade. In the process of structural
adjustment, industry concentration will generally rise and the dominant enterprises
will win, which is the normal competition result of the survival of the fittest in the
market. In order to effectively deal with the fierce market competition in economic
environment, many enterprises begin to focus on the internal management system
reform. And the enterprise's development is an important part of this performance
evaluation system, which has a very profound and direct influence. The enterprises
need to fix attention on the reality of the problems in the operation and management,
thoroughly study the specific content and form of the performance evaluation system,
seize the key and difficult points of performance evaluation. For enterprises, these
matters guaranteemore competitive advantages.
The construction of performance evaluation system is an eternal subject.The
academic theory has put forward many valuable directions of discussion, and the
practice of the market subject has also given different answers.Among them, the BSC
theoryand itsrelated developmentandtheoretical practicehavea milestone
significance in the research of performance evaluation fields.This theory has been
widely promoted and deeply applied in westerncountries. It has also gradually
changed from the initial performance evaluation tool to the strategic management tool,
which has become one of the main ideas to optimize and improve the performance
evaluation system.
This paper collected, sorted out and screened a large number of literatures and
3