摘 要：随着企业竞争环境日益复杂化，传统绩效管理方法已难以全面反映企业战略目标的实现情况，因此亟需构建一种综合性的绩效管理体系。本研究以平衡计分卡（BSC）为理论基础，探讨如何通过体系建设与优化提升企业绩效管理水平。研究结合定性分析与定量建模方法，首先对国内外相关理论进行系统梳理，明确平衡计分卡在绩效管理中的适用性；其次，基于案例企业的实际需求，设计了涵盖财务、客户、内部流程及学习与成长四个维度的绩效指标体系，并引入层次分析法（AHP）对指标权重进行科学分配。研究结果表明，该体系能够有效将企业战略目标分解为可操作的具体指标，从而促进战略落地并提升管理效率。
关键词：平衡计分卡；绩效管理；层次分析法
Abstract：With the increasingly complex competitive environment of enterprises, the traditional performance management method is difficult to fully reflect the realization of the strategic goals of enterprises, so it is urgent to build a comprehensive performance management system. Based on the balanced scorecard (BSC), this study discusses how to improve the level of enterprise performance management through system construction and optimization. Based on qualitative analysis and quantitative modeling methods, the relevant theories at home and abroad systematically clarify the applicability of the BSC in performance management; secondly, based on the actual needs of the case enterprises, the performance index system covering four dimensions of finance, customer, internal process and learning and growth is designed, and the hierarchical analysis method (AHP) is introduced to scientifically allocate the index weights. The research results show that the system can effectively decompose the enterprise strategic ob jectives into operational specific indicators, so as to promote the implementation of the strategy and improve the management efficiency.
引言 1
一、平衡计分卡理论基础研究 1
(一)平衡计分卡的概念与内涵 1
(二)平衡计分卡的核心维度分析 2
(三)平衡计分卡的应用价值探讨 2
二、企业绩效管理体系现状分析 3
(一)绩效管理的常见模式比较 3
(二)当前体系存在的主要问题 3
(三)引入平衡计分卡的必要性 4
三、基于平衡计分卡的体系建设方法 4
(一)战略目标的分解与设定 4
(二)关键绩效指标的设计原则 5
(三)体系构建的具体实施路径 5
四、平衡计分卡驱动的优化策略研究 6
(一)绩效反馈机制的完善策略 6
(二)数据分析与决策支持能力提升 6
(三)持续改进的长效机制建设 7
结论 7
参考文献 9
致谢 9
关键词：平衡计分卡；绩效管理；层次分析法
Abstract：With the increasingly complex competitive environment of enterprises, the traditional performance management method is difficult to fully reflect the realization of the strategic goals of enterprises, so it is urgent to build a comprehensive performance management system. Based on the balanced scorecard (BSC), this study discusses how to improve the level of enterprise performance management through system construction and optimization. Based on qualitative analysis and quantitative modeling methods, the relevant theories at home and abroad systematically clarify the applicability of the BSC in performance management; secondly, based on the actual needs of the case enterprises, the performance index system covering four dimensions of finance, customer, internal process and learning and growth is designed, and the hierarchical analysis method (AHP) is introduced to scientifically allocate the index weights. The research results show that the system can effectively decompose the enterprise strategic ob jectives into operational specific indicators, so as to promote the implementation of the strategy and improve the management efficiency.
Keywords: Balance Scorecard；Performance Management；Analytic Hierarchy Process
引言 1
一、平衡计分卡理论基础研究 1
(一)平衡计分卡的概念与内涵 1
(二)平衡计分卡的核心维度分析 2
(三)平衡计分卡的应用价值探讨 2
二、企业绩效管理体系现状分析 3
(一)绩效管理的常见模式比较 3
(二)当前体系存在的主要问题 3
(三)引入平衡计分卡的必要性 4
三、基于平衡计分卡的体系建设方法 4
(一)战略目标的分解与设定 4
(二)关键绩效指标的设计原则 5
(三)体系构建的具体实施路径 5
四、平衡计分卡驱动的优化策略研究 6
(一)绩效反馈机制的完善策略 6
(二)数据分析与决策支持能力提升 6
(三)持续改进的长效机制建设 7
结论 7
参考文献 9
致谢 9
