基于平衡记分卡的施工企业绩效评价  

作　　者：周景坤[1,2] 黄勇[3] 

机构地区：[1]梧州学院法律与公共管理系 [2]浙江大学 [3]景德镇陶瓷学院科研处

出　　处：《企业经济》2014年第3期77-81,共5页Enterprise Economy

基　　金：国家自然科学基金项目“地方政府绩效与地方政府信用的互动及互动机理研究”(批准号:71073140)

摘　　要：文章分析了施工企业绩效评价存在的问题和平衡计分卡的基本结构,简单比较了基于平衡记分卡的企业绩效评价方法与传统评价方法的区别,从财务、客户、内部流程、创新与成长四个维度构建了基于平衡计分法的施工企业绩效评价指标,指出了科学实施基于平衡记分卡的施工企业绩效评价工作应注意的几个问题。文章的研究结论对于我国施工企业构建基于平衡记分卡的绩效评价体系和科学实施都具有一定的借鉴意义。Firstly, this paper analyzes the problems in performance evaluation of construction enterprises and the basic structure of balanced score card （BSC）, simply compares the method of enterprise performance evaluation based on BSC with traditional evaluation methods, and then, from the dimensions of finance, customer, internal process, and innovation and growth, constructs the construction enterprise performance evaluation indicators based on BSC, and finally, points out several problems of scientifically implementing the construction enterprise performance evaluation based on BSC. The conclusion provides some references for the construction enterprises of our country to construct and implement the performance evaluation system based on BSC.

关 键 词：平衡记分卡 施工企业 绩效评价 

分 类 号：F272[经济管理—企业管理]