从平衡计分卡谈中国企业业绩评价体系的优化  

On the Creation Of The Enterprises′ Performance Appraisal System Using the Balanced Scorecard

作　　者：李娜[1] 

机构地区：[1]长春税务学院会计系,长春130117

出　　处：《嘉应学院学报》2006年第5期52-56,共5页Journal of Jiaying University

摘　　要：在新经济迅速发展、信息技术日益完善的今天,建立一套动态的符合企业竞争环境要求的公司绩效评价体系对公司的发展显得尤为重要。对平衡计分卡、国有资本金效绩评价体系分别进行了探讨,并对借鉴平衡计分卡以完善中国企业的业绩评价体系提出了具体的建议。With the rapid development of the new economy and information technology,it is more important for the enterprise to set up performance appraisal system in order to promote its competitive strength.The author states balanced scorecard and state-owned capital performance appraisal system respectively,and gives particular advices to improve the enterprises′ performance appraisal system in our country by using balanced scorecard.Balanced scorecard is a strategic approach to performance management which can lead to clear competitive advantage.

关 键 词：战略管理 业绩评价 平衡计分卡 国有资本金效绩评价体系 

分 类 号：F270.3[经济管理—企业管理]