基于BSC-EAHP的国有科技型企业绩效评价体系研究

针对国有科技型企业科技性、研发创新性、高收益和国有性质并存的特点，按照平衡计分卡思想从财务、利益相关者、研发与创新、内部业务经营流程和学习与成长五个层面构建了包括目标层、准则层和指标层在内的绩效评价层次指标体系，一定程度上填补了国有科技型企业绩效评价体系研究的空白；利用可拓层次分析法对评价指标体系权重计算进行了研究，解决了构建判断矩阵时忽略专家评价模糊性和判断矩阵不具有一致性的问题；最后，通过专家对指标体系的判断评价对国有科技型企业绩效评价指标体系的权重进行了确定。

Study on the Performance Evaluation System of State-Owned Enterprises Based on BSC-EAHP

According to the coexist characters of technological, R&D and innovation, high profitability and the nature of State-owned of the state-owned enterprise of science and technology, this article constructs?a hierarchy performance evaluation index system?from?five aspects including?the financial, stakeholders, R&D and innovation, internal business processes and operations, learning and growth based on the?theory of the Balanced Scorecard. It includes three layers of target layer, criterion layer and index layer from the perspective of hierarchical structure of index system. It fills the gaps in research field of the performance evaluation system of the?state-owned scientific and technological enterprises?in a certain extent. By using the method of extension analytic hierarchy process, the weights of the performance evaluation system are calculated and the inaccuracy of the fuzzy subjective judgments and the inconsistency of the judgment matrix in the process of model construction are solved. Finally, the weights of the index system are calculated by the judgment of the evaluation index system investigated from the experts.