中国煤炭
中國煤炭
중국매탄
CHINA COAL
2013年
11期
22-25,30
,共5页
国有煤炭企业%拓展平衡计分卡%绩效评价指标体系
國有煤炭企業%拓展平衡計分卡%績效評價指標體繫
국유매탄기업%탁전평형계분잡%적효평개지표체계
state-owned coal enterprise%extended balanced scorecard%performance evalua-tion indicator system
分析了国有煤炭企业实施平衡计分卡的必要性和可行性，进而以充分体现国有煤炭企业的行业特色为导向，在传统框架基础上引入和谐发展维度构建了五维度的国有煤炭企业拓展平衡计分卡框架，并基于此设计了国有煤炭企业的绩效评价指标体系。
分析瞭國有煤炭企業實施平衡計分卡的必要性和可行性，進而以充分體現國有煤炭企業的行業特色為導嚮，在傳統框架基礎上引入和諧髮展維度構建瞭五維度的國有煤炭企業拓展平衡計分卡框架，併基于此設計瞭國有煤炭企業的績效評價指標體繫。
분석료국유매탄기업실시평형계분잡적필요성화가행성，진이이충분체현국유매탄기업적행업특색위도향，재전통광가기출상인입화해발전유도구건료오유도적국유매탄기업탁전평형계분잡광가，병기우차설계료국유매탄기업적적효평개지표체계。
This paper first analyzes necessity and feasibility of implementing the balanced scorecard (BSC)method in state-owned enterprises· Then,oriented towards displaying industrial features of state-owned coal enterprises,this paper establishes an extended BSC framework by in-corporating the dimension of harmonious development into the traditional BSC framework,and designs the performance evaluation indicator system for state-owned coal enterprises under this extended framework.
