摘要:自公司制诞生后，业绩评价活动就一直是企业管理的一项重要课题。由于财务性业绩评价体系“短视”的特点，已无法指导企业的长期发展。这一情况直接推动了综合业绩评价的产生，较之单一财务指标而言，综合性指标更能对企业作出全面评价，并对企业战略的调整更具有指向作用。

本文对业绩问题的起源以及发展的四个阶段进行了论述，并对综合性业绩评价体系的四个主要手段进行了说明，其中平衡计分卡作为综合业绩考核系统的重要里程碑，本文对其进行了详细的讲解，对其主要内容、指标间的联系进行了阐述，同时给出了平衡计分卡在企业中建立的具体流程。

关键词：业绩评价;平衡计分卡;战略;无形资产

Research on Comprehensive Performance Evaluation System

Abstract:Since the birth of the company system, performance evaluation activities has always been an important issue of enterprise management. As the financial performance evaluation system "short-sighted" features, has been unable to guide the long-term development of enterprises. This situation directly promoted the generation of comprehensive performance evaluation, compared with a single financial indicators, the comprehensive indicators of the enterprise to make a comprehensive evaluation, and the adjustment of corporate strategy more directive.

This paper discusses the origin of the problem and the four stages of the development, and explains the four main methods of the comprehensive performance evaluation system. The Balanced Scorecard is an important milesto ne in the comprehensive performance appraisal system. A detailed explanation of its main content, the relationship between indicators were described, and gives the Balanced Scorecard in the enterprise to establish the specific process.

Keywords: Performance evaluation ; Balanced Scorecard; Strategy; Intangible assets

目 录

0引言 1

1企业业绩评价概述 1

1.1业绩评价的概念 1

1.2企业综合业绩评价方法的演进 2

2综合业绩评价体系的相关理论 3

2.1综合业绩评价体系建立的必要性 4

2.2传统业绩评价体系的缺陷 4

2.3综合业绩评价指标体系的引入 6

2.4综合业绩评价指标的比较分析 8

2.4.1综合业绩平体系适用范围 8

2.4.2综合业绩评价方法的比较 8

3综合业绩评价系统的里程碑——平衡计分卡 9

3.1平衡计分卡的内容 11

3.2四个层面间的因果关系 13

3.3平衡计分卡的实施过程 14

3.3.1平衡计分卡实施流程分解 15

3.3.2实施时间表 18

3.3.3化战略为行动 19

3.4平衡计分卡实施障碍 19

3.5针对国内实施平衡计分卡的相关建议 20

4案例：基于平衡计分卡的A银行业绩评价体系分析 21

4.1基本背景 21

4.2目标分解