【正文】 本科生畢業(yè)論文基于平衡記分卡的企業(yè)績(jī)效評(píng)估應(yīng)用分析Application Analysis of Enterprise Performance Evaluation Based on Balanced Scorecard 學(xué)生姓名 文奧娓所在專業(yè) 會(huì)計(jì)學(xué)所在班級(jí) 會(huì)計(jì)雙 1121申請(qǐng)學(xué)位 管理學(xué)學(xué)位指導(dǎo)教師 葉蔚 職稱副 指 導(dǎo) 教 師 職稱答辯時(shí)間 2022 年 5 月 31 日目 錄目 錄摘 要 .........................................................................................................................................IABSTRACT ...............................................................................................................................II1 緒論 .........................................................................................................................................3 研究背景及動(dòng)機(jī) .............................................................................................................3 研究目的 .........................................................................................................................3 文獻(xiàn)綜述 .........................................................................................................................32 國(guó)內(nèi)外相關(guān)研究 .....................................................................................................................4 績(jī)效評(píng)估采用的工具與現(xiàn)狀 .........................................................................................4 平衡記分卡運(yùn)用于會(huì)計(jì)事務(wù)所績(jī)效評(píng)估的相關(guān)研究 .................................................63 中小型會(huì)計(jì)師事務(wù)所績(jī)效評(píng)估現(xiàn)狀及存在的問(wèn)題 .............................................................9 實(shí)務(wù)中顧客層面普遍存在的問(wèn)題 .................................................................................9 成果效益層面 ...............................................................................................................10 內(nèi)部流程結(jié)果 ...............................................................................................................10 學(xué)習(xí)成長(zhǎng)方面 ...............................................................................................................104 中小型會(huì)計(jì)師事務(wù)所績(jī)效評(píng)估的建議 ...............................................................................11 建立審計(jì)成果統(tǒng)計(jì)資料庫(kù) ...........................................................................................11 加強(qiáng)平衡記分卡及績(jī)效評(píng)估制度的運(yùn)用 ...................................................................115 研究結(jié)論 ...............................................................................................................................12鳴 謝 .......................................................................................................................................13參考文獻(xiàn) ...................................................................................................................................14Comment [U1]: 前面是企業(yè)，這里是政府？而且你案例分析里的主要是會(huì)計(jì)師事務(wù)所，摘要的主體也應(yīng)該是會(huì)計(jì)師事務(wù)所摘 要摘 要中小型會(huì)計(jì)師事務(wù)所企業(yè)是否高效運(yùn)轉(zhuǎn)，一直是判斷中小型會(huì)計(jì)事務(wù)所企業(yè)績(jī)效管理體系是足否優(yōu)良的重要標(biāo)準(zhǔn)，也是判斷審計(jì)部門是否負(fù)責(zé)任的重要標(biāo)準(zhǔn)。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的日口益完善，企業(yè)的績(jī)效情況已經(jīng)成為檢驗(yàn)一個(gè)地方、一個(gè)區(qū)域核心競(jìng)爭(zhēng)力的重要標(biāo)志。與此相適應(yīng)，構(gòu)建科學(xué)合理的審計(jì)績(jī)效評(píng)估體系，對(duì)中小型會(huì)計(jì)事務(wù)所企業(yè)的業(yè)績(jī)、成就和實(shí)際工作情況做出正確批確的評(píng)判，是我們面臨的重要課題。平衡計(jì)分卡是以戰(zhàn)略為導(dǎo)向的、把組織的長(zhǎng)期戰(zhàn)略計(jì)劃和短期行動(dòng)聯(lián)系起來(lái)的先進(jìn)的、科學(xué)的、全面的全而的績(jī)效評(píng)評(píng)估工具。本文通過(guò)對(duì)企業(yè)平衡記分卡在企業(yè)績(jī)效評(píng)價(jià)中的應(yīng)用分析發(fā)現(xiàn)，平衡記分卡對(duì)我國(guó)企業(yè)發(fā)展有重要意義，它的運(yùn)用將為我國(guó)企業(yè)績(jī)效評(píng)價(jià)提供一個(gè)戰(zhàn)略合理的框架，并將有助于我國(guó)和諧社會(huì)社會(huì)、中小型會(huì)計(jì)師事務(wù)所服務(wù)型政府、節(jié)約型政府、學(xué)習(xí)型政府績(jī)效管理體系的高效構(gòu)建，帶來(lái)許多變革性的影響。關(guān)鍵詞：平衡記分卡；企業(yè)；績(jī)效評(píng)價(jià)ABSTRACTIABSTRACTWhether the efficient functioning of the enterprise， has been good enough to determine whether important standard enterprise management system， but also to determine whether the audit department responsible important criteria. As China39。s market economy system Kuchimasu improve corporate performance has bee a test case of a place， a region of the core petitiveness of an important symbol. To adapt， to build a scientific and rational system of performance evaluation audit of the performance of enterprises， achievements and actual work to make a correct judgment awarded is an important issue we face. Balanced Scorecard is a strategicoriented， the anization39。s longterm strategy and shortterm action plan to link the advanced， scientific， and full performance assessment and evaluation tools. Based on the corporate balanced scorecard in enterprise performance evaluation analysis found that the balanced scorecard for the development of our business is important， it will provide a reasonable framework for the use of a performance evaluation of our business strategy， and will help our country Harmonious society， serviceoriented government， conservationoriented government， learning to build government brought many transformative effect.KEYWORDS: BSC； performance evaluation； EnterpriseComment [U2]: Meaning?Comment [U3]: 不只是這一個(gè)目的吧？Comment [U4]: 研究目的是你文章研究分析內(nèi)容對(duì)當(dāng)前理論或者實(shí)務(wù)的意義或者補(bǔ)充。不是讓你在這里介紹平衡記分卡泛泛而談！Comment [U5]: 文獻(xiàn)綜述是關(guān)于平衡記分卡前人的一些研究成果，這些研究成果對(duì)你的文章有指導(dǎo)意義的。廣東海洋大學(xué) 2022屆本科生畢業(yè)論文－ 2 －基于平衡記分卡的事務(wù)所企業(yè)績(jī)效評(píng)估應(yīng)用分析會(huì)計(jì)學(xué)，210124391131，文奧娓指導(dǎo)教師