| 平衡计分卡在企业年金绩效评价中的应用 |
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| 引用本文： | 贡峻,陈磊. 平衡计分卡在企业年金绩效评价中的应用[J]. 湖南财经高等专科学校学报, 2010, 26(2): 111-114 |
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| 作者姓名： | 贡峻 陈磊 |
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| 作者单位： | 1. 招商银行,博士后科研工作站,广东,深圳,518067;中南财经政法大学,会计学院,湖北,武汉,430073
2. 武汉钢铁集团公司,计划财务部,湖北,武汉,430080 |
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| 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。通过分析平衡计分卡在企业年金绩效评价体系中四个维度逻辑关系和作用机制，构建出企业年金绩效评估体系基本框架。
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| 关 键 词： | 平衡计分卡 企业年金 绩效管理 |
The Application of Balanced Scorecard in the Performance Evaluation of Enterprise Annuity |
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| GONG Jun,CHEN Lei. The Application of Balanced Scorecard in the Performance Evaluation of Enterprise Annuity[J]. Journal of Hunan Financial and Economic College, 2010, 26(2): 111-114 |
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| Authors: | GONG Jun CHEN Lei |
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| Affiliation: | GONGJun CHEN Lei (1. Post -doctoral Research Center China Merchants Bank, Shenzhen Guangdong 518067; 2. School of Accountancy Zhongnan University of Economics and Law, Wuhan Hubei 430073; 3. Financial Planning Department Wuhan Steel Group, Wuhan Hubei 430080 ) |
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| Abstract: | By performance evaluation in the four areas of finance, 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. |
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| Keywords: | balanced scorecard enterprise annuity performance evaluation |
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