摘要
随着全球经济的一体化，我国企业面临的竞争环境越来越复杂，一方面，
它们要和国内的同行进行竞争，另一方面，随着越来越多国外企业来抢夺市场，
它们也必须不断提升自身绩效，增强自身市场竞争力。在这样的背景下，绩效
评价成为近几年我国理论界和实务界的研究热点。绩效评价有助于通过对企业
各种核心能力的评价来达到“评价什么，得到什么”的目的，最终获得良好的
绩效及提高企业在欧亿·体育（中国）有限公司内的竞争力。然而，用什么方法进行企业绩效评价、用
哪些指标来评价企业的绩效，这样的问题对每个企业而言都不同，如何选择合
适的评价方法、恰当地进行绩效评价成为每个企业必须研究的内容

基于平衡计分卡来构建企业的绩效评价体系，一般主要沿用平衡计分卡这
一绩效评价方法设计之初的四个层面，即财务、客户、内部流程、学习与成长，
从企业的战略目标出发来构建这四个层面下相关的绩效评价指标，从而将企业
的战略目标与企业的绩效评价融为一体，提高企业的内部凝聚力，增强企业的
市场竞争力

本文以 DL 公司为研究对象，构建基于平衡计分卡的 DL 公司绩效评价体
系。首先对绩效评价及平衡计分卡等理论进行综述，为后续论文的进行提供理
论依据。接着简要分析了 DL 公司绩效评价现状，并指出了当前 DL 公司绩效
评价存在的主要问题。然后通过对 DL 公司战略目标的分析绘制出企业的战略
地图，确定基于平衡计分卡的 DL 公司绩效评价体系的各级指标，并运用层次
分析法计算确定各个指标的权重。在完成 DL 公司的绩效评价体系构建之后，
本文利用该体系对 DL 公司开展了绩效评价，并进行两个阶段的绩效评价对比
与分析，总结 DL 公司绩效评价体系实施的结果，分析 DL 公司绩效评价体系
实施过程中的问题并提出未来的改进策略

关键词：绩效评价；平衡计分卡；评价指标；层次分析法浙江理工大学硕士专业学位论文
III
Abstract
With the integration of the global economy, the competitive environment of
China’s companies is becoming more and more complex. On one hand, they have to
compete with domestic counterparts, on the other hand, with more and more foreign
enterprises getting into the domestic market, they must constantly improve their
performance and enhance their market competitiveness. Based on this background,
performance appraisal has become a hot research topic in China both theoretically
and practically in recent years. Performance appraisal can help to achieve the goal of
achieve what is appraised through appraising the core competence of enterprises,
and finally help enterprise get good performance and improve the competitiveness in
the industry. However, problems such as using which method or index to appraise
the performance are different for each enterprise. Thus how to choose the
appropriate appraisal method to appraise enterprise’s performance becomes the
research content.
According to the performance appraisal system of balanced scorecard, the
performance appraisal can be fallen into four dimensions, i.e. the finance, the
client,the internal process as well as the learning and development. Thereby,
enterprise’s strategic objective and performance appraisal system can be connected,
which can strengthen enterprise’s internal cohesion and enhance the market
competitiveness.
By taking the DL company as the research subject, this study probed into the
key research question of how to establish a performance appraisal system in the
company. On the basis of relevant research, the paper reviews the related theories of
performance appraisal, balanced scorecard and analytic hierarchy process. Then the
paper briefly analyses the current situation of DL company’s performance appraisal
and points out the main problems existing in DL company&39;s performance appraisal.
And by designing a strategic map based on the analysis of DL company’s strategic
objective, the paper establishes the company’s performance appraisal index. Then
the paper uses the AHP method to define the weight of each index. Finally, the paper
carries out the implementation of the DL company performance appraisal system浙江理工大学硕士专业学位论文
IV
based on the balanced scorecard, and analyses the performance appraisal in two
stages. Then it puts forward the positive significance of DL company’s performance
appraisal system, as well as the problems and suggestions of DL company’s
performance appraisal system.
Key Words: Performance Appraisal, Balanced Scorecard, Appraisal Index,AHP浙江理工大学硕士专业学位论文
V
目 录
摘要... III
Abstract.......... III
目 录.....V
1 绪 论..1
1.1 研究背景..1
1.2 研究目的与意义..1
1.2.1 研究目的... 1
1.2.2 研究意义... 2
1.3 研究思路与方法..2
1.3.1 研究思路... 2
1.3.2 研究方法... 3
1.4 研究创新点..........3
1.5 研究内容与技术路线......4
2 基础理论与文献综述7
2.1 绩效评价..7
2.1.1 绩效评价的定义... 7
2.1.2 绩效评价的作用... 7
2.1.3 企业绩效评价的发展历程........... 8
2.1.4 企业绩效评价的主要方法......... 10
2.2 平衡计分卡........11
2.2.1 平衡计分卡的产生与发展..........11
2.2.2 平衡计分卡的基本内容. 13
2.2.3 平衡计分卡的优势......... 14
2.2.4 平衡计分卡的适用条件. 15
3 DL 公司绩效评价现状概述 17
3.1 DL 公司基本情况..........17
3.2 DL 公司绩效评价现状..18
3.2.1 绩效评价指标的选择..... 18
3.2.2 绩效评价标准的选择..... 18
3.3 DL 公司绩效评价存在的主要问题......19
3.3.1 绩效评价整体定位模糊. 19
3.3.2 绩效评价与战略目标脱节......... 19
3.3.3 绩效评价指标选择不科学......... 20浙江理工大学硕士专业学位
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