财务管理专业毕业论文--平衡记分卡在浙江中小板上市公司的应用研究.docVIP

摘 要 随着信息社会的到来和市场竞争的日益加剧，我国企业，特别是中小企业面临着前所未有的机遇和挑战。如此的环境，促使越来越多的企业开始重视绩效管理。近些年来，新兴的平衡记分卡作为全面评价企业业绩的管理系统和链接战略目标与战略实施的工具在国外已经有了广泛的应用。而在国内对于平衡记分卡这种全新理论的介绍和分析的文章较多。可是与我国企业，特别是中小型企业的业绩评价结合起来进行研究的却为数不多。 本文首先对选题的研究背景及意义加以阐述。随后，系统的论述了平衡记分卡的相关理论内容。在此基础上，具体分析了平衡记分卡在浙江中小板上市公司的应用，并且对苏泊尔集团成功应用平衡记分卡的案例进行分析，得出有益的启示。本文以浙江中小型企业中成长性较好的中小板上市公司为研究对象，整个平衡记分卡的应用紧紧围绕着浙江中小板企业，这样使平衡记分卡的分析更加具有针对性，应用更加有效。 关键词：平衡记分卡；浙江；中小板上市公司；苏泊尔集团 Abstract With the advent of the information society and the increase of market competition, Chinese enterprises, especially SMEs, are faced with unprecedented opportunities and challenges. Such an environment makes more and more companies start to place emphasis on performance management. In recent years, balanced scorecard, emerging as a tool evaluating the management system of enterprise performance and linking strategic objectives implementation comprehensively, has been widely applied in foreign countries. There are many articles which introduce and analyze the new theory—Balanced Scorecard in our country. However, the studies combined with the performance evaluation of Chinese enterprises, especially small and mediums ones are much less. After proposing the background and significance of the study; the thesis systematically elaborates the relevant theory of Balanced Scorecard. Then the thesis analyzes in detail the application of the Balanced Scorecard among small medium sector listed companies in Zhejiang; and analyzes the case of the Supor Group, in which the company has applied the Balanced Scorecard successfully. At last, draw the final conclusion. The thesis studies the better growing small medium board of listed companies in Zhejiang. The application of the Balanced Scorecard in Zhejiang tightly around the small and medium enterprise board, which makes the analysis of the Balanced Scorecard is more targeted and more effective. Key Words：Balanced Scorecard; Zhejiang; Small Medium board of listed companies; the Supor Group 目 录 一、引言 1 二、平衡记分卡解析 1 （一）