毕业论文：《论我国实施平衡积分卡的有关问题及对策》.doc

PAGE 2 内 容 提 要 毕业论文 PAGE 毕业论文 长春大学 毕 业 设 计（论 文） 我国企业实施平衡计分卡的有关问题及对策 姓 名 系 别 管理系 专 业 会计学 班 级 会计 指导教师 年 6 月 18 日  我国企业实施平衡计分卡的有关问题及对策 [摘要] 上个世纪九十年代，经过长期演变，西方企业业绩评价系统发生了巨大的变化，通过企业业绩评价与公司战略理论结合，形成了一种新的业绩评价管理系统——平衡计分卡。平衡计分卡以企业的远景和战略为目标，从财务、顾客、企业内部流程、学习与成长四个方面考察企业的业绩。作为一种战略管理系统，平衡计分卡对我国企业的业绩评价系统的改进有着特殊的现实意义。在近2-3年里，中国也已经开始引进实施平衡计分卡，经过几年的发展，也取得了一些成效。然而据调查，尽管具有诸多其他业绩评价系统无法比拟的优势的平衡计分卡在国外取得了巨大的成功，但在大多数中国企业实施的效果并不理想。正是基于此，本文旨在分析平衡计分卡在我国企业实施中出现的相关问题，并研究其对策。全文共分为三个部分：文章的第一部分简要介绍了平衡计分卡，包括平衡计分卡的基本原理和因果关系；第二、三部分为这篇文章的核心，着重分析了我国企业在实施平衡计分卡的过程中出现的一些问题及其原因，并为我国实施平衡计分卡提出了一些建议。 [关键词] 平衡计分卡 问题 原因 对策 PAGE 2 ABSTRACT The problems and solutions about the implementing of Balanced Scorecard in China [Abstract] the nineties, Through the long-term evolution, western enterprise performance evaluation system has undergone tremendous changes, through the corporate performance evaluation and corporate strategy theory combining, and formed a new performance appraisal management system - the Balanced Scorecard. The balanced scorecard aim for enterprises vision and strategy to target, from financial, customers, internal business process perspective, learning and growing four aspects of Inspects The enterprise performance. As a kind of strategic management system, the balanced score card have improved of special significance for our country enterprise performance evaluation system. In the past 2-3 years, and China has already introduced the Balanced Scorecard, after several years of development, obtain some success. However, according to surveys, Although the Balanced Scorecard has many advantages and achieved great success abroad, but in most Chinese enterprise implementation effect is not good. Based on this, this article aims to analyze the implementation of the Balanced Scorecard emerged in China-related issue and deal with it. Article is divided into three parts: the first part of the balanced scorecard is briefly introduced, Including the balanced scorecards basic principle an