基于战略的企业业绩评价指标体系-会计学专业论文.docxVIP

基于战赂静企盐照绩评价攒檬体系 基于战赂静企盐照绩评价攒檬体系 摘 要 企监鼗续湃侨怒对金娩孵生产经营避稷与缭暴盼洋价。长期黻来，企始业绩 浮价侧重予缝粱豹评价，恻复于财务掇标，铡重予徽鳖指枯，磷对于过程评价、 非财务指标与定性指标剿几乎不涉及。并且，业绩评价与企业战略严重脱节，不 瓢予金照酸雅爨耩定与实麓。EVA蕊窭臻，瓣蔹隧务鼹檬蕊蒺黎魏避绩诱徐逐童予了 有啜酌蔑遂，徨仍然属予辫务撂栎译价穷法。平裰计分卡鹃出现，嬉肴焱时代瀚 历史意义，它扶财务层藤、客户殛露、业务滚稳屡鞭、学习与发燧层藤这渊个鼷 懿黯奁鼗盟竣避嚣涔绥，溉考虑了瓣务捺撂，爨考虑了棼黔务豢榕；爨考惑了定 繁豢耘，迄考纛了定淫攒舔；囊考虑了结鬃豢搽，瞧考疼了过程籀标。蔓为蔓簧 的怒，它搬念媲战略结合了起来，辩爱她战路管瑗徽您了黧要贡献。然磷，平衡 计分卡在我黼应用时也出僦了一姥问题。 企鼗堑续浮徐程我爨也经过了凡卡年鹃发震，姨实物量劐产缎褥爨秘润，淄 1999霉图象籁枣爨《嚣霄资本盘效绫译公纛蘩》茨冀壤弱爨最垒褥、最稀掌，霞 鼹最其毒可搽作憷的。2002年叉对1999年颁布瓣评徐体系邀霉亍了修|了，颁奄了《企 般缋效评价撩搏细则(修订)》。该评镑髂系分别从髓务效盏状援、资产蛰遴壤溅、 偿偾能力状{!：il和发鼹能力状况四个方面对企业业绩溅行了综合评价。该指标体承 爨蠢许多稼点，瞧夔暴嚣窭了不乡翘憨，嚣受关穗熬怒，它投毒鞍念堑蒗潦慧台 越来，不利予给监战硌的制定与实施。 萋予缓潞熬企鼗犍绩浮徐指标体系憝献嚣令屡瓣寒考惑鹣。滚#《令瑟瑟镪撼； 澍努瑟瑟评价播椽、歌虽攫嚣谬铃掩稼、客户瑟瑟谨徐辫器窝攮势滚程臻蕊评价 攒稼。麓务瑟鬻浮徐捂豫中鸯量了垒鼗瓣获嚣麓菇(茏英惫A力疑源餐势憝获筏 熊力)和蕊愈流量、囊本秣值缮毽、爨产周转速度辩财务安全等辫拣；驳爨屡麓 措标中考殛r职员的创新熊力、知识水平、沟通、培训和安定性镣指标；客户朦 蕊详馀摇豁中游蘩了市秘占有率、客户满意菠、老雾户麓绦有和濒容户沟获褥簿 攒标；数务滚程屡蠢捂檬中考量了徐蘧镶、繇究野发投入与霾豢、产螽藤鳖与壤 蘑照务、设恭宠好等攒栋。这霆个嫠露鹃攒据从财务与嚣财务、懋譬与定性、缮 裂与过程莓方矮综台谬徐了企业瓣敝绫，势曩与众甄溅骥缝台了怒来。 荧毽谰：众照战照嫩缕谗徐指拣俸系 f f ndex System of Bus i ness Performance Eva f uat i or} Based on Strateg i es Abstract Business performance evaluation is an evaluation to the process and result of the produdmn．For long time，the business evaluation lays particular emphasis on the result，on the finance index，and on the metered index，but scarcely on the evaluation of the process，on the non-finance index as well as to the me．red index。And，the divorce of performance evaluation and the business strategy does harm to the establishment and implement of business strategy． The eme姆ence of EVA improves the performance evaluation based on the finance index，but it still belongs to the finance index evaluation method．The emergence of balanced scorecard has the epoch—making significance，it evaluates business performance with these four levels as：finance level， customers level，business process level，study and impmvement level，taking both finance index and non-finance index，the metered index and nature index， result index and process index into consideration．Mor