摘要：随着经济的发展以及行业内的竞争越发激烈，企业面对越发艰难的挑战，为了提高自己在行业中的竞争力，应当提高效率，把握战略目的和长期发展方向，采取最有效的策略来应对挑战。然后传统的测评方式已经无法满足如今企业的需求，简单的定量分析财务数据会让企业忽视掉很多无形资产的流失，测评出来的结果有时会与现实大相径庭，甚至完全相反，这对于企业的发展是相当不利的。本文分析了平衡计分卡的内容、核心框架以及测评过程，选取了DHL公司为实例作为研究分析的对象，从其使用平衡计分卡的原因、指标、结果以及优势等进行了分析。最后指出了对于我国现阶段企业采取平衡计分卡的不足和建议，以及对平衡计分卡在我们未来的展望。51755

毕业论文关键词：平衡计分卡；绩效管理；DHL

The Application of the Balanced Scorecard in Enterprise Performance Management Research with the Example DHL

ABSTRACT：With the development of economy and industry in the increasingly fierce competition, enterprises in the face of increasingly tough challenges, in order to improve their competitiveness in the industry, should improve efficiency, grasp the strategic goals and long-term development direction, take the most effective strategy to cope with the challenges. Then traditional evaluation methods have been unable to meet the needs of enterprise now, simple quantitative analysis of financial data will make enterprises ignore the loss of a lot of intangible assets, and measured results and reality are very different, sometimes even opposite, this is quite unfavorable for the development of the enterprise. This paper analyzes the content of the balanced scorecard, core framework and evaluation process, choose the DHL company as research object, for instance from the reason of using the balanced scorecard, index, the results and advantages are analyzed. Finally pointed out that for the enterprise at the present stage in China take the shortage of the balanced scorecard and the suggestion, as well as to the balanced scorecard in our outlook for the future

Key Words: the Balanced Scorecard; Performance Management

 目    录

摘  要 Ⅰ

Abstract Ⅱ

目    录 Ⅲ

一、绩效管理的含义 1

（一） 绩效的含义 1

（二） 绩效管理的含义 1

（三） 绩效管理的作用 1

二、平衡计分卡的基本理论概述 3

（一）平衡计分卡的框架结构 3

（二）平衡计分卡的平衡关系 4

三、平衡计分卡与企业绩效管理的关系 7

（一） 平衡计分卡是一种优秀的绩效考评机制 7

（二） 平衡计分卡的指标 7

四、平衡计分卡在企业绩效管理中存在的问题 10

（一）战略指标难以分解 10

（二） 指标难于创新 10

（三）忽略因果关系 10

五、解决平衡计分卡在企业绩效管理中存在问题的对策建议 11

（一）明确分解战略指标 11

（二）指标实时更新