摘 要

业绩评价管理作为企业内部控制和管理的重要内容，是企业高效运转的前提和基础，当前经济全球化、互联网经济等发展趋势深刻影响着快递企业的生存和发展，面对复杂多变的竞争态势，构建起科学而完善的业绩评价体系是企业实现其可持续发展的重要保障。平衡计分卡从战略高度上进行企业的业绩评价管理，将抽象的战略愿景逐层细分为可被理解和量化的综合性业绩评价指标，可对企业进行全面而科学的业绩评价管理，促进企业战略目标的达成。

在查阅了大量国内外文献和应用案例的基础上，本文以G快递企业为研究对象，基于对企业基本情况的了解，结合问卷调查结果分析企业的业绩评价现状及存在的问题，并阐述G快递企业引入平衡计分卡的必要性和可行性；在此基础上使用SWOT分析方法明确企业自身优劣势及外部影响因素，从平衡计分卡的四个维度进行战略目标的制定并绘制战略地图。根据企业经营特点和业务流程，确定各维度关键绩效指标，使用层次分析法设置指标权重，形成公司层面的业绩评价指标，并进一步分解为部门及员工层面指标。为了保证平衡计分卡的实施效果，提出了业绩评价的实施流程及相应的保障措施。最后对本文的研究结论进行概述，并结合当前经济技术发展趋势对平衡计分卡在未来企业绩效管理中的应用前景进行展望。

业绩评价作为企业对其经营过程进行监督管理的一种有效手段，越来越受到企业管理的重视，基于平衡计分卡的业绩评价体系立足于企业实际情况，综合考量经济环境要求和行业特色，将企业战略逐步落实到全体员工的日常工作要求之中，充分发挥业绩评价管理的战略指导作用。实施过程中企业经营者应引导全体员工积极参与，并将优质资源集中于业绩评价改革的各个核心环节，建立基于价值链的业绩评价体系，形成循环式的过程管理与结果反馈机制，有利于各组织部门间的沟通协作，促进企业战略实施工作的顺利开展。本文应用平衡计分卡思想构建业绩评价体系旨在提升其综合管理能力，同时为其他企业的业绩评价管理提供借鉴和参考。

关键词：平衡计分卡，战略，业绩评价，快递企业

Abstract

As an important content of internal control and management, performance evaluation management is the premise and foundation of efficient operation of enterprises. The current economic globalization, Internet economy and other development trends have a profound impact on the survival and development of express delivery enterprises. Facing the complex and changeable competition situation, building a scientific and perfect performance evaluation system is an important guarantee for enterprises to achieve their sustainable development. The Balanced Scorecard carries out performance evaluation management of enterprises from a strategic perspective , subdivides the abstract strategic vision layer by layer into the comprehensible performance appraisal index which can be understood and quantified. It can carry out comprehensive and scientific performance appraisal management of enterprises and promote the achievement of strategic objectives of enterprises.

On the basis of consulting a large number of domestic and foreign literature and application cases, this paper takes G express enterprise as the research object, based on the understanding of the basic situation of the company, combined with the results of the questionnaire survey to analyze the current situation and existing problems of enterprise performance evaluation, and expounds the necessity and feasibility of introducing Balanced Scorecard into G express enterprises. On this basis, the SWOT analysis method is used to clarify the advantages and disadvantages of the enterprise itself and the external influencing factors. Strategic objectives are formulated and strategic maps are drawn from the four dimensions of the Balanced Scorecard. According to the operating characteristics and business processes of the enterprise, the key performance indicators of each dimension are determined, and the index weight is set by AHP to form the performance evaluation index at the company level, which are further decomposed into departmental and employee level indicators. In order to ensure the implementation effect of balanced scorecard, the implementation process of performance evaluation and corresponding safeguard measures are proposed. Finally, the conclusion of this paper is summarized, and the application prospect of Balanced Scorecard in the future enterprise performance management is prospected.

Performance evaluation, as an effective means for enterprises to supervise and manage their business process, has been paid more and more attention by enterprise management. The performance evaluation system based on Balanced Scorecard is based on the actual situation of enterprises, considering the requirements of economic environment and industry characteristics synthetically. Gradually implements the enterprise strategy into the daily work requirements of all employees, and gives full play to the strategic guiding role of performance evaluation management. In the process of implementation, enterprise managers should guide all the staff to participate actively, concentrate the high quality resources on each core link of the performance evaluation reform, establish the performance evaluation system based on the value chain, and form a circular process management and result feedback mechanism, which is conducive to the communication and cooperation among the departments of each organization, and promote the smooth implementation of the enterprise strategy.In this paper, the Balanced Scorecard is applied to construct the performance evaluation system to improve its comprehensive management ability and provide reference for other enterprises' performance evaluation management.

Key words: Balanced Scorecard,Strategy,Performance evaluation ,Express enterprise

目 录

第一章 绪论 1

1.1 选题背景与研究意义 1

1.1.1 选题背景 1

1.1.2 研究意义 1

1.2 国内外研究现状 2

1.2.1 业绩评价的文献综述 2

1.2.2 平衡计分卡的文献综述 3

1.3 研究内容和方法 5

1.3.1 研究内容 5

1.3.2 研究方法 6

第二章 业绩评价和平衡计分卡理论概述 8

2.1 业绩评价的相关理论 8

2.1.1 业绩评价的基本内容 8

2.1.2 业绩评价方法 8

2.1.3 业绩评价的作用 9

2.2 平衡计分卡的相关理论 9

2.2.1 平衡计分卡的基本内容 9

2.2.2 平衡计分卡的优势 11

第三章 G快递企业业绩评价现状及问题分析 12

3.1 G快递企业的基本情况 12

3.1.1 企业概述 12

3.1.2 企业的管理理念 12

3.1.3 企业的组织架构 13

3.2 G快递企业业绩评价现状 14

3.2.1 业绩评价体系的制定 14

3.2.2 业绩评价的内容 14

3.2.3 业绩评价的运用 15

3.3 G快递企业业绩评价的问题分析 15

3.3.1 G快递企业业绩评价现状调研情况 15

3.3.2 基于问卷调查的G快递企业业绩评价的问题分析 17

3.4 构建基于平衡计分卡的业绩评价体系的必要性与可行性 18

3.4.1 构建基于平衡计分卡的业绩评价体系的必要性 18

3.4.2 构建基于平衡计分卡的业绩评价体系的可行性 19

第四章 基于平衡计分卡的G快递企业业绩评价体系构建 21

4.1 G快递企业业绩评价的构建原则 21

4.2 G快递企业战略目标的确定及分解 22

4.2.1 G快递企业的SWOT分析 22

4.2.2 G快递企业的战略目标 24