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摘要在我国市场经济迅速变化的洪流中，企业的经营环境不断的波动和更新，企业间的竞争也在日益升级。企业要想在激烈的市场竞争中夺得一席之地，就要及时转变绩效考核的方式，由原来追求短期利益最大化变为从长计议，更加注重实现长远利益的最大化。这就要求企业从战略的高度出发，兼顾财务因素和非财务因素，构建符合企业自身特点，有利于企业长远发展的战略绩效评价体系。27219
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平衡计分法作为一种主流的战略绩效评价方法，一直是学术界研究的热点。本文针对企业的战略绩效评价，在总结综述国内外学者的研究理论和方法的基础之上，以光明乳业股份有限公司为例，深入分析了企业的绩效评价现状及问题，并将社会责任嵌入平衡计分卡理论当中，以企业的战略目标为指导，选择适合的相关指标，结合乳制品行业的特点，试图构建一个更全面和更符合和谐发展观的战略绩效评价体系。应用层次分析法和模糊综合评价法对光明乳业的具体数据进行了综合分析和讨论。定量和定性指标相结合，可以更加合理而全面的发现企业的优势与不足，通过及时反馈与战略调整，提高企业的经营管理水平，最终达到企业的战略目标，具有一定理论和实践意义。
关键词 战略绩效评价 平衡计分卡 社会责任
毕业论文外文摘要
Title A Study into the Performance Evaluation of BRIGHT DAIRY & FOOD CO.,LTD's Strategy
Abstract
During the flow of rapid changes in the market economy in our country, great changes have taken place in the business environment. And the competition between enterprises is becoming increasingly fierce. To win a place in the fierce market competition, managers must timely transformation of the mode of enterprise performance evaluation, from the pursuit of short-term profit maximization to pay more attention to achieve the maximization of the long-term profit. This requires from a strategic viewpoint, taking financial factors and non-financial factors into account, to construct a strategic performance evaluation system with their own characteristics, in favor of long-term development.
The balanced scorecard method, as a mainstream performance evaluation system, has always been the hot spot of the academic research. In this paper, we make BRIGHT DAIRY & FOOD CO.,LTD as the research object, on the basis of summarizing research and methods of domestic and foreign scholars, to analyse its performance system and problems,then embed social responsibility into the balanced scorecard theory, for enterprise's strategic goal direction, choosing suitable related indexes, trying to build a more comprehensive strategic performance evaluation system. And we added the specific data of bright dairy to research and discuss. Using the analytic hierarchy process (AHP) to determine weights, and then using fuzzy comprehensive evaluation method to analysis the enterprise comprehensively. Through the timely feedback and strategic adjustment, managers can improve the management level of enterprises,and finally achieve the enterprise strategic target. It has certain theoretical and practical significance.
Keywords Strategic performance evaluation BSC Social Responsbilit
目 次
第一章 绪论 1
1.1 选题背景及研究意义 1
1.2 研究思路和方法 2
1.3 研究创新点及框架结构 3
第二章 相关理论综述4
2.1 战略绩效评价的提出4
2.2 国外研究文献5
2.3 国内研究文献6
2.4 战略绩效评价方法的相关理论7
第三章 光明乳业背景介绍及战略绩效评价现状 10