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1、 平衡计分卡在我国国有企业绩效评价中的应用摘自论文资源库一、我国国有企业绩效评价的现状从1993年财政部出台的企业财务通则所设计的财务绩效评价指标，到1995年财政部制定的企业经济效益评价指标体系，再到1999年由财政部等四部委联合颁布实施的国有资本金绩效评价指标体系，我国国有企业绩效评价随着管理体制的变化而演进，开始摆脱计划经济体制的影响，对片面追求发展速度、强调单一利润加以纠正，注重经济效益和长远发展，并逐步趋于完善。在社会主义市场经济条件下，政府作为国有资本的所有者，要对其出资兴办或拥有股份的企业行使出资人的管理职能、监督资本的运营状况，就要综合评价国有企业经营者的业绩和企业的经营效益。
2、由于适应工业时代的传统企业经营业绩评价系统建立在传统会计数据的基础之上，这种财务衡量对有形资产的管理已很充分，但在无形资产和智力资产的确认、计量、记录和报告方面尚显不足。而无形资产和智力资产（包括员工技能、员工干劲和灵活性、顾客满意程度、专利权和商标权、专有技术、商誉等等）对当今企业在竞争激烈的环境中获得经营成功起着举足轻重的作用。平衡计分卡要解决的问题即是从出资人角度出发，以企业经营战略为目标，保留了传统的财务指标衡量方法，在财务指标的基础上又增加了客户、内部经营过程、学习和成长三方面的非财务指标，从而可以比较全面、综合地评价企业绩效并进行管理。因此，在我国国有企业绩效评价中，引进平衡计分卡
3、，建立一套更加完善的、科学的企业绩效综合评价体系值得探讨。二、平衡计分卡在我国国有企业的应用（一）运用平衡计分卡理论框架进行我国国有企业绩效评价。作为对以往业绩衡量方法的补偿，平衡计分卡为了衡量未来业绩的驱动因素，从四个方面来考察企业的业绩：财务、客户、内部经营过程和学习与成长。1.财务方面-对出资者利益的强调。企业各方面的改善只是实现目标的手段。企业的所有改善都应当通向财务目标。提高财务绩效是任何企业生存与发展的基础，国有企业也不例外。现代企业财务管理目标是企业价值最大化，而对企业价值目标的计量是离不开相关财务指标的，因此平衡计分卡将财务目标作为所有目标评价和衡量的焦点。财务目标要与企业经营
4、战略联系起来，同样，财务评价也应当与企业经营战略紧密相连。企业的经营战略包括三个部分：（1）收入的增长；（2）降低成本，提高生产率；（3）加强资产的利用和减少风险。收入增长在于建立新市场、新顾客、新产品的收入机制，通过扩大销售、加深与现存顾客关系以增加价值；生产率提高，在于通过减少直接或间接费用改善企业成本结构和通过减少给定水平项目的流动和固定资金以高效利用资产。另外，针对国有企业存在的大量潜亏挂账的问题，还需要考核企业不良资产比率及当期对历史遗留问题的消化处理程度，客观准确地反映出企业的资产管理水平和资产质量状况。企业处于不同经营战略阶段，其财务评价的侧重点也不同，例如，处于成长阶段的企业，
5、其财务目标侧重于销售收入增长率，以及目标市场、顾客群体和地区销售额增长等；处于维持阶段的企业，大多采用与获利能力相关的财务目标，如经营收入、毛利、投资回报率和经济附加值等；处于收获阶段的企业，更注意现金流动，以使现金流量达到最大化。因此，采用相同的财务目标计量评价就显得不大适宜。为此，平衡计分卡的编制开端，需要总负责人和财务负责人就本单位的具体财务类别和目标进行充分讨论，并选择合适的指标向出资人展示。2.客户方面-向市场导向转型。中国国有企业必须实现从“高投入、低产出”的粗放型模式向效益型模式的转变，这要求企业经营观念的改变，以顾客为导向，提高经济效益。企业的战略由其选择的市场部分和客户群体来
6、界定，因此，客户方面并不是指向顾客满意那样泛泛的目标，而是集中在企业战略上更加具体的行为。平衡计分卡要求企业决策层将顾客服务的声明转化为具体可行的测评指标，要能真正反映与顾客相关的各种因素。包括五个标准：市场份额、客户获得率、客户留住率，顾客满意度和从客户处所获得的利润率。从三个典型的不同方面：经营优势、顾客亲密关系、产品领先，来衡量对客户价值的重视程度。五个标准有着内在的联系，留住客户与获得客户都是为了保持和增加市场份额，都要通过提高顾客满意度来实现，但最终的目的是要从客户处获得利润。平衡计分卡运用这些指标就能够从客户方面对企业收入的主要来源及盈利能力加以系统评价，从而使企业的经营战略转变为
7、以客户和市场为依据的具体目标。 3.内部经营过程-业务流程的重组。国有企业原有的组织结构和复杂的业务流程已无法应对所面临的市场和经营环境的变化，必须调整改造组织结构、生产流程及产品结构，消除大量重复无效的业务环节，以提高企业对市场变化的承受能力。内部业务流程类指标反映的是产品生产和提供服务过程的一系列业务流程，主要涉及与内部价值链相对应的三个过程：改良、经营过程和售后服务，它们对于提高顾客满意度和实现组织的财务目标有重大影响。通常，企业在制定了财务和客户计划之后再制定经营进程计划。（1）改良程序。改良过程中，企业首先要确立和培育新市场、新客户和原有客户所显露的或潜在的需要，然后设计和开发新产品
8、或提供服务。改良程序强调的重点是，把大量精力放在研究、设计和开发程序上。评价企业创新能力的指标，如新产品开发所用的时间、新产品销售额在总销售额中所占的比例、比竞争对手率先推出新产品的比例、所耗开发费用与营业利润的比例、第一设计出的产品中可完全满足客户要求的产品所占的比例、在投产前需要对设计加以修改的次数等。（2）经营程序。即从接受客户订单开始，到将产品或服务提供给顾客为止，强调对现有客户及时、有效、连续地提供产品和服务。这一重复过程是传统业绩评价体系中所强调的，过去对这一过程的考评是通过财务指标（如标准成本、预算、差异分析等）来完成的，可以应用科学管理技术进行控制与监督。然而，也不易将精力过分
9、集中于劳动力效率、机器效率和购销价格差异上，否则会导致管理上高度的职能失调行为。评价企业生产经营业绩的指标，主要是产品生产时间和经营周转时间、产品和服务的质量、产品和服务的成本等。（3）售后服务程序。售后服务包括：提供担保、对产品进行修理和帮助客户完成结算的过程。所有这些活动的开展都增加了客户对企业产品或服务的使用价值。评价企业售后服务业绩的指标，主要有企业对产品故障的反应时间和处理时间、售后服务的一次成功率、客户付款的时间等。4.学习与成长方面-潜在的长远利益。学习与成长类指标反映的是一个组织为创造和保持长期的成长和发展所必需的基础性投资的状况，这类指标涉及员工的能力和态度、信息系统能力、激
10、励机制三大部分。国有企业中很多经营者往往仅凭一纸“认命书”上任，很少有专业性的考察，基本上也没有对经营者的约束和激励机制。普通员工亦是如此，工作懈怠，毫无积极性。因此，采用一定的科学方法，将管理水平高、实践经验丰富、有开拓创新精神的员工选拔到企业经营中，是国有企业亟待解决的重要问题。平衡计分卡选择管理者和一般员工直接关注的重要因素对员工进行评价，内容包括：评价员工能力的指标，如员工满意程度、员工保持率、员工工作效率、员工培训次数、员工知识水平等；评价企业信息能力的指标，如信息覆盖率、信息系统反映的时间、接触信息系统的途径、当前可能取得的信息与期望所需要的信息的比例等；评价激励、授权与协作的指标
11、，如员工所提建议的数量、所采纳建议的数量、个人和部门之间的协作程度等。（二）平衡计分卡的内部逻辑联系。运用平衡计分卡应充分理解绩效评价指标之间的关联性。1.因果关系-多方面的平衡。平衡计分卡的四个方面中，财务方面以出资者利益为核心，把企业战略量化为一套被广泛认可的测评指标；客户方面将组织的战略与各部门及个人的目标联系起来；内部经营方面实现公司业务计划与财务计划的一体化；学习与成长方面是反馈与学习，随时反映学习心得，使公司具有未来发展潜力。四部分内容虽然各自有特定的评价对象和指标，但彼此之间存在着实现企业战略所体现的因果关系，共同构筑了一个完整的评价体系，展示了业绩和业绩动因之间的关系。平衡计分
12、卡的四个方面同时也实现了对各种关键性要素的协调与平衡过程，如国有资产出资者满意程度与客户满意程度之间的协调与平衡；内部经营过程、激励机制、员工学习和销售收入增长之间的协调与平衡；企业过去经营业绩评价与未来发展潜力评价之间的协调与平衡；财务评价与非财务评价之间的协调与平衡。2.管理过程的实现-战略目标的具体化。平衡计分卡四方面的因果联系还说明了部门之间如何协作共同努力实现企业目标，而不是仅实现某一部门的目标，它把企业看成是一个有统一内部联系的系统。在平衡计分卡上每个员工都可以找到自己的位置，了解其工作是怎样影响财务指标的。不仅便于策略的传达，而且员工会有认同感和成就感，使积极性和主动性增强，企业
13、凝聚力增强。三、平衡计分卡在我国国有企业应用中应该注意的问题（一）会计信息披露质量需进一步提高。企业绩效评价的质量高低取决于评价基础数据的质量。而目前，国有企业会计信息质量低下的问题还没有得到根本解决，做假帐的现象比较普遍，这会影响到企业实施平衡计分卡的效果。但问题的解决是一个渐进的过程，这就需要我们在设计业绩评价体系时，充分考虑国有企业会计信息质量的特点，科学设计指标，对受会计信息质量影响的要素予以修正或扣除，来真实反映企业绩效，并同时促进会计信息质量的提高。（二）社会负担也应纳入评价体系。我国的国有企业既要面临激烈的市场竞争，又要承担安排就业、基础教育、提供社会性服务等社会义务。因此，评价
14、体系中应该包括国有企业的社会贡献程度。另外，企业的安全生产问题、环境保护问题也应该纳入评价，来考察企业的安全和环保意识。然而，平衡计分卡的四个方面中没有将其包括进去。（三）切勿照搬照抄其他企业的模式或经验。不同的企业有不同的背景和战略任务，即使相同的目标也可能采取不同的指标来衡量。因此，其平衡计分卡四个层面的目标及其衡量指标也皆不同；另外不同企业的指标之间的相关性也不同，相同的指标也会因产业不同而导致作用不同。因此，每个企业应该根据具体情况，开发具有自身特色的平衡计分卡，才能发挥平衡计分卡的功效。对我国国有企业业绩评价系统的探索与实践，可以促进国有企业经营机制的实质性转换，从而有助于解决国有企
15、业的发展动力问题。平衡计分卡在保留了传统的财务指标体系的基础上，引进大量能对未来财务业绩进行考评的非财务动因（包括客户、经营过程、学习与成长等），并融合于企业信息系统。利用平衡计分卡，作为出资人的国家利益得到保障，管理者可以计量有关经营单位是如何为现在和未来的客户创造价值、建立和提高内部生产力，以及如何为提高未来经营效率而对人员、系统和程序进行投资。这样的评价体系，使得企业的战略目标在各个环节得以落实。/Porganization system and working mode, the selection of a number of municipal strengthening grou
16、p to build innovation and strengthen the organization of the basic level organizations advanced model.(seven) the manual work of the Communist Youth League Organization published and League branch of manual work, to promote the use of two manuals in the citys organizations at various levels. The cou
17、nty committee, directly under the group (work) is under the jurisdiction of grassroots League and group (total) using branch ratio shall not be less than 70%.Three, to further strengthen the groups leadership and team building(a) to strengthen the leagues leadership at all levels of construction. Co
18、ntinue to do a good job of municipal Party Committee Organization Department on the strengthening of the Communist Youth League cadres management opinions implementation. To promote the group counties (autonomous counties, cities) Commission and city directly under the group (workers) appointed to c
19、arry out the Five team building activities. Improve the League Association Department working mechanism. Conscientiously fulfill the duties of CO, combined with the city group directly under (the) Committee of the general election and the adjustment, actively jointly with the unit where the party or
20、ganization department good group leadership selection with the work. Do a good job in municipal Party committee assistant committee leadership and leading cadres of the annual assessment work, adhere to and improve the assistant secretary of the Communist Youth League talk system group To weave indi
21、vidual conversation and collective conversation, to strengthen the committees of all levels, the Standing Committee of the Standing Committee, the establishment of a sound system of central group learning, the system of investigation and study, the system of important issues and the reporting system
22、.(two) to strengthen the work of education and training of cadres to conscientiously implement the Central Committee. On the implementation of grassroots cadres training project and opinions on carrying out the mission municipal CYL Cadres training project implementation opinions, full implementatio
23、n of the project of the City Youth League cadres training education. Focus on the county grassroots cadres and workers focused on training, the new school system vocational training League cadres, for the Municipal Organization Department jointly held the third session of the Communist Youth League
24、system training cadres in party. Focusing on the construction of new socialist countryside, strengthening village cadres and rural construction team group member of the young team, the county organizations at various levels throughout the year is expected to train 100 00 rural grassroots cadres, pla
25、ns to train 1000 village secretary of the village Party branch.(three) actively promote grassroots cadres election work. Under the unified leadership of the party organization, to strengthen grassroots organizations direct work, standardize the election work rules and procedures, in the designated c
26、andidate, open competition to democratically elected branch secretary at the same time, actively and steadily the development of Township, streets and other grassroots organizations in the direct election of the pilot work, on the basis of summarizing the experience and gradually expand the scope of
27、 the pilot, and gradually formed a set of measures and cadres election system.(four) to strengthen the cadres testing exercise. To study the development of XX city from 2006 to 2008 cadres testing exercise planning. To select outstanding cadres to the central mission in Beijing, Shanghai, Guangzhou
28、and other central organs and sending work in developed areas. With the Central Committee the implementation of the western region and ethnic minorities cadres training plan . To carry out the eighth batch of municipal organs attachment cadre management, selection, training work. The outstanding cadr
29、es to start the National Development Bank XX branch testing exercise.(five) to strengthen the group construction. The main position to play the role of Youth League cadre education and training as the city, in accordance with the requirements of post training, further curriculum scientifically and r
30、ationally, adopt arrangement menu course, basic theory includes group work, focus, hot and difficult issues, to enhance the content and practice; to strengthen the construction of teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course e
31、valuation system; take delivery of training to the countryside, on-site training, and increase the rural grassroots cadres training efforts.Four, efforts to strengthen the work of young talent(a) to tenth XX young 54 medal in recognition of the publicity, and actively explore the XX youth service. 5
32、4 Medal of institutionalization, standardization and socialization mechanism. Give full play to the XX award in recognition of 54 youth medal Association, Youth Award winner in the 54 chapter, investigation activities. Who won the Youth Service medal, dedication to the society to create conditions,
33、build the stage. During the 54, named in recognition of the tenth XX young 54 medal. The association of XX editing of young talent , the exchange of information and communication platform for the XX of outstanding young talents.(two) the establishment of municipal Party committee of young talent inf
34、ormation database. In accordance with the feasible, effective, classification management, implement step by step principle, the establishment of municipal Party committee of youth talent database; guiding organizations at various levels generally established the young talent database, construction o
35、f city, county (directly under the Communist Youth League), grassroots organizations three young talent information database the relevant information collection system, and gradually establish the citys young people, the Communist Youth League youth talent information network, provide information pl
36、atform for young talent resource development.Five, take effective measures to strengthen the mission management(a) to strengthen the mission management work. Strengthen the dues collection and management, continue to adhere to the dues collection regularly reporting system, the annual comprehensive
37、award in recognition of the tour and the tour one vote veto system audit system. Do statistical work in the group. The group service award in recognition of the advanced units, standardization, promoting group management work institutionalized.(two) to strengthen the organization of research and inf
38、ormation exchange efforts. Grassroots carry out research, efforts to form a number of theoretical results. Make full use of the network carrier, to explore the establishment of electronic group service system, promote the work of Communist Youth League information.Attachment 4:XX municipal Party Com
39、mittee Propaganda Department of the Communist Youth League work pointsIn 2006, the Communist Youth League propaganda ideological work XX to Deng Xiaoping theory and the important thought of Three Represents as guidance, study and implement the partys sixteen and the spirit of the the fifth Plenary S
40、ession of the 16th CPC Central Committee implementation of the eight plenary session of the two committee, the citys cultural work conference, the Propaganda Department of the meeting and the the fourth Plenary Session of the 15th CPC Central Committee permanent mission spirit, closely around 11th F
41、ive-Year XX the goal of full implementation of Scientific Outlook on Development, emancipating the mind, seeking truth from facts, keep pace with the times, close to reality, close to life, close to the young, persevere grasp orientation, grasping deepening, grasping construction innovation, further
42、 improve the groups propaganda and ideological work ability, unity To guide the majority of members of the youth to achieve the 11th Five-Year planning tasks, the overall construction of a well-off society, building a socialist harmonious society to make new contributions.One, adhere to the Three Re
43、presents important thought and Scientific Outlook on Development education to guide the youth, to further strengthen the ideological and political education of youth(a) armed with youth science theory. Unremittingly with Deng Xiaoping theory and the important thought of Three Represents armed member
44、s of youth education, to promote the study and implement to expand the depth and breadth. To study and implement the important thought of Three Represents with the establishment and implementation of Scientific Outlook on Development combine with the implementation of the requirements of constructin
45、g socialist harmonious society with Scientific Outlook on Development, carry out education as an important part of the theory of armed youth in the new period, strengthen the establishment and implementation of Scientific Outlook on Development education, educate and guide the youth to fully underst
46、and the great significance of establishment and implementation of Scientific Outlook on Development, in-depth understanding of the Scientific Outlook on Development era back The king, the practice foundation, basic connotation, historical status, spirit and practice requirements, a profound understa
47、nding of Scientific Outlook on Development with Marxism Leninism, Mao Zedong thought, inheriting and developing relationship between Deng Xiaoping theory and the important thought of Three Represents, to help young people establish and consciously practice Scientific Outlook on Development. Persist
48、in learning, grasping the backbone, grasp the practice, grasp the opportunity. Catch club, effective way to grasp the network, with the group of cadres, young students and young backbone fronts as the focus, to promote the work of the armed youth theory to develop in depth, to help the youth continu
49、e to firm ideals and beliefs, to build a powerful spiritual pillar. To carry out the study and implementation of the partys sixteen session of the five Eight plenary session of the two plenary session of the Central Committee and the party spirit, to the citys Youth League members thinking into the spirit of the meeting, to achieve the g