【作者】 张芝兰；

【导师】 韩洪云；

【作者基本信息】 西安建筑科技大学 ， 企业管理， 2004， 硕士

【摘要】 随着新经济的到来，整个社会经济的生产结构与劳动结构发生了深刻的变化，企业竞争加剧。传统的企业管理模式面临挑战，企业实施战略管理已成为现今企业管理的发展趋势。企业业绩评价在企业战略管理过程中起着重要的作用，对企业业绩做出全面、客观的评价，将有利于企业的长远发展和核心竞争力的形成。如何来衡量和评价企业的经营业绩与战略管理水平，日益成为一个亟待解决的问题。单纯的财务评价已不适应新经济下企业业绩评价的要求，无法为企业战略管理及时、准确的提供决策支持信息和实施控制。因此，构建基于战略的企业业绩评价体系在理论和实践上都具有十分重要的现实意义。 本文力图通过对企业业绩评价与企业战略管理关系的研究，构建能够适应新经济条件下企业战略管理要求的企业业绩评价体系。 本文首先通过对国内外业绩评价体系的演进过程的研究，总结出随着社会经济的发展、时代的进步，企业业绩评价已成为企业战略管理的重要环节；其次，分析了在新经济条件下企业管理的变革对企业战略成败有影响的各种因素，借鉴平衡计分卡的基本思想，并考虑我国企业业绩评价的实际，归纳出影响企业业绩的几方面因素，包括顾客、内部经营过程、技术创新和员工等方面的因素，构建了基于战略的企业业绩评价体系框架；最后，在此框架的基础上，对体系中各层面的评价指标进行了设置。更多还原

【Abstract】 With the coming of the new economy, the manufacture construction of the social economy has been transferred, and the competition among companies becomes more intense. The strategic management has substituted the traditional model of the company management. Enterprise performance evaluation plays an important role in business operation. With the high development of the economy, the ability of traditional, single financial evaluation system cannot be equal to the requirement. It cannot timely, accurately supply the information of supporting decision and process control. In view of this situation, it is especially necessary in both theory and practicality to set up the enterprise performance evaluation system based on company strategy.The main purpose and contents of this article is to study the relation between the enterprise performance evaluation and the strategic management, and to set up an enterprise performance evaluation system that is adapted to the requirement of the new economy.At first, this article studies the history of the enterprise performance evaluation system, and summarize that enterprise performance evaluation plays an important role in company strategic management; in the second, through analyzing the factor which will affect company strategy, and applying the idea of the balanced scored card, the article concludes the factors affecting enterprise performance, which included customers production innovation and staff, and establishes the frame of the enterprise performance evaluation system based on company strategy; at last, based on the frame, the article designs the indicators of the system.更多还原