基于利益相关者／平衡记分卡的集团公司绩效评价研究

本文基于利益相关者理论，并借鉴平衡计分卡的原理，设计了集团公司对子公司的绩效评价体系。并以S集团公司为案例，按照所设计的绩效评价体系，运用突变级数评价法对该集团公司18个子公司的绩效进行了计算和评价。运用平衡记分卡设计的评价体系更加全面，且考虑了诸多利益相关者的诉求，选择的突变级数评价法计算简单，不存在确定权重的问题，减少了主观性。

Study on Performance Evaluation of Group Companies based on Stakeholder Theory and Balanced - score Card

In this paper, a performance evaluation system is put forward based on stakeholder theory and balancedscore card. Then S Group is taken as an example to carry out this system while catastrophe progression method is used. Balanced-score card thinking may led an all-round evaluation system, and different stakeholder＇s demand may be considered in this system, catastrophe progression method may be used simply, and we are not required to weigh each index which may lower the subjectivity.