【正文】 本科生畢業(yè)論文 基于平衡記分卡的企業(yè)績效評估應(yīng)用分析 Application Analysis of Enterprise Performance Evaluation Based on Balanced Scorecard 學(xué)生姓名 所在專業(yè) 會計(jì)學(xué) 所在班級 會計(jì)雙 1121 申請學(xué)位 管理學(xué)學(xué)位 指導(dǎo)教師 職稱 副指導(dǎo)教師 職稱 答辯時(shí)間 目 錄 目 錄 摘 要 ......................................................................................................................................... I ABSTRACT ...............................................................................................................................II 1 緒論 ........................................................................................................................................ 3 研究背景及動(dòng)機(jī) ............................................................................................................. 3 研究目的 ......................................................................................................................... 3 文獻(xiàn)綜述 ......................................................................................... 錯(cuò)誤 !未定義書簽。 2 國內(nèi)外相關(guān)研究 .................................................................................................................... 4 績效評估采用的工具與現(xiàn)狀 ......................................................................................... 4 平衡記分卡運(yùn)用于會計(jì)事務(wù)所績效評估的相關(guān)研究 ................................................. 6 3 中小型會計(jì)師事務(wù)所績效評估現(xiàn)狀及存在的問 題 ............................................................ 9 實(shí)務(wù)中顧客層面普遍存在的問題 ................................................................................. 9 成果效益層面 ................................................................................................................. 9 內(nèi)部流程結(jié)果 ............................................................................................................... 10 學(xué)習(xí)成長方面 ............................................................................................................... 11 4 中小型會計(jì)師事務(wù)所績效評估的建議 .............................................................................. 11 建立審計(jì)成果統(tǒng)計(jì)資料庫 ............................................................. 錯(cuò)誤 !未定義書簽。 加強(qiáng)平衡記分卡及績效評估制度的運(yùn)用 ..................................... 錯(cuò)誤 !未定義書簽。 5 研究結(jié)論 .............................................................................................................................. 12 鳴 謝 ...................................................................................................................................... 15 參考文獻(xiàn) .................................................................................................................................. 16 摘 要 I 摘 要 中小型會計(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計(jì)事務(wù)所績效管理體系是否優(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)。隨著我國市場經(jīng)濟(jì)體制的日益完善，企業(yè)的績效情況已經(jīng)成為檢驗(yàn)一個(gè)地方、一個(gè)區(qū)域核心競爭力的重要標(biāo)志。與此相適應(yīng)，構(gòu)建科學(xué)合理的績效評估體系，對中小型會計(jì)事務(wù)所的業(yè)績、成就和實(shí)際工作情況做出正確的評判，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、把組織的長期戰(zhàn)略計(jì)劃和短期行動(dòng)聯(lián)系起來的先進(jìn)的、科學(xué)的、全面的績效評估工具。本文通過對平衡記分卡在企業(yè)績效評價(jià)中的應(yīng)用分析發(fā)現(xiàn)，平衡記分卡對我國企業(yè)發(fā)展有重要意義，它的運(yùn)用將為我國企業(yè)績效評價(jià)提供一個(gè)戰(zhàn)略合理的框架，有助于我國中小型會計(jì)師事務(wù)所 績效管理體系 的高 效構(gòu)建，帶來許多變革性的影響。 關(guān)鍵詞： 平衡記分卡；企業(yè)；績效評價(jià) ABSTRACT II ABSTRACT Whether 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 importa nt， 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 gove