CAJ | 학술논문

绩效管理体系作为加强企业内部管理的一个综合的重要管理手段,能更好地促进企业发展目标的顺利实现.平衡计分卡,则可以帮助企业战略发展目标科学合理的转化为企业经营具体管理中的运作目标,在实践应用中证明其是一种行之有效的绩效管理工具.通过在总结传统企业绩效管理体系存在的缺陷的基础之上,分析企业绩效管理考核体系引入平衡计分卡的优势,进而提出构建基于平衡计分卡的企业绩效管理考核体系的应用建议.
적효관리체계작위가강기업내부관리적일개종합적중요관리수단,능경호지촉진기업발전목표적순리실현.평형계분잡,칙가이방조기업전략발전목표과학합리적전화위기업경영구체관리중적운작목표,재실천응용중증명기시일충행지유효적적효관리공구.통과재총결전통기업적효관리체계존재적결함적기출지상,분석기업적효관리고핵체계인입평형계분잡적우세,진이제출구건기우평형계분잡적기업적효관리고핵체계적응용건의.
Performance management system , acting as an important comprehensive management skill to strengthen the internal management, has been accepted and promoted in many large international companies. It can better realize the goal of enterprise development. While the balanced score card can help enterprise to transform strategic development objectives to specific operation targets in business management scientifically and reasonably, which has been proved to be an effective performance management skill in practice. Based on the summary of the defects of traditional enterprise performance management appraisal system and the analysis of its introduction of the balanced scorecard, this paper has put forward an application proposal to build enterprise performance management appraisal system based on the balanced scorecard.