企业经济
企業經濟
기업경제
Enterprise Economy
2014年
3期
77~81
,共null页
平衡记分卡 施工企业 绩效评价
平衡記分卡 施工企業 績效評價
평형기분잡 시공기업 적효평개
balanced score card; construction enterprise; performance evaluation
文章分析了施工企业绩效评价存在的问题和平衡计分卡的基本结构，简单比较了基于平衡记分卡的企业绩效评价方法与传统评价方法的区别，从财务、客户、内部流程、创新与成长四个维度构建了基于平衡计分法的施工企业绩效评价指标，指出了科学实施基于平衡记分卡的施工企业绩效评价工作应注意的几个问题。文章的研究结论对于我国施工企业构建基于平衡记分卡的绩效评价体系和科学实施都具有一定的借鉴意义。
文章分析瞭施工企業績效評價存在的問題和平衡計分卡的基本結構，簡單比較瞭基于平衡記分卡的企業績效評價方法與傳統評價方法的區彆，從財務、客戶、內部流程、創新與成長四箇維度構建瞭基于平衡計分法的施工企業績效評價指標，指齣瞭科學實施基于平衡記分卡的施工企業績效評價工作應註意的幾箇問題。文章的研究結論對于我國施工企業構建基于平衡記分卡的績效評價體繫和科學實施都具有一定的藉鑒意義。
문장분석료시공기업적효평개존재적문제화평형계분잡적기본결구，간단비교료기우평형기분잡적기업적효평개방법여전통평개방법적구별，종재무、객호、내부류정、창신여성장사개유도구건료기우평형계분법적시공기업적효평개지표，지출료과학실시기우평형기분잡적시공기업적효평개공작응주의적궤개문제。문장적연구결론대우아국시공기업구건기우평형기분잡적적효평개체계화과학실시도구유일정적차감의의。
Firstly, this paper analyzes the problems in performance evaluation of construction enterprises and the basic structure of balanced score card （BSC）, simply compares the method of enterprise performance evaluation based on BSC with traditional evaluation methods, and then, from the dimensions of finance, customer, internal process, and innovation and growth, constructs the construction enterprise performance evaluation indicators based on BSC, and finally, points out several problems of scientifically implementing the construction enterprise performance evaluation based on BSC. The conclusion provides some references for the construction enterprises of our country to construct and implement the performance evaluation system based on BSC.
