平衡计分卡在企业年金绩效评价中的应用  

The Application of Balanced Scorecard in the Performance Evaluation of Enterprise Annuity

作　　者：贡峻[1,2] 陈磊[3] 

机构地区：[1]招商银行博士后科研工作站,广东深圳518067 [2]中南财经政法大学会计学院,湖北武汉430073 [3]武汉钢铁集团公司计划财务部,湖北武汉430080

出　　处：《金融发展研究》2010年第4期75-79,共5页Journal Of Financial Development Research

摘　　要：平衡计分卡通过对财务、客户、内部流程、学习与成长四个方面的业绩评价来协调目标、战略和企业经营活动的关系,实现短期目标和长期目标、局部利益和整体利益、经营结果与执行动因之间的均衡。本文将平衡计分卡运用于企业年金的绩效评价实践,分析企业年金绩效评价体系四个维度的逻辑关系和作用机制,构建企业年金绩效评估体系基本框架。By performance evaluation in the four areas of financial, customer, internal business processes, learning and growth, balanced scorecard can coordinate objectives, strategies and business activities for the balance between short-term objectives and long-term goals, partial interests and overall interests, implementation results and motivations. This paper applies balanced scorecard into the practice of performance evaluation of enterprise annuity, analyzes the logical relationship and mechanisms of the four dimensions in the performance evaluation system, and builds the basic framework of performance evaluation system for enterprise annuity.

关 键 词：平衡计分卡 企业年金 绩效管理 

分 类 号：F830[经济管理—金融学]