成长期高新技术企业bsc绩效评价分析——以w公司为例

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1、ABSTRACTThedevelopmentofscienceandtechnologymakesthehighandnewtechnologyindustryreceivemoreandmoreattention．Thenewhigh-techenterprisefacemoreopportunitiesandrisksunderthesupportofnationalpolicy．Manycompanieshavebeguntofocusonhowtodescribecorporatestrategiesu

2、singperformancemanagementobjectivelyandscientifically；howtoenableenterprisestolocatetheirownuniquevaluesandeffectiveimplementation，inordertopromotesustainabledevelopmentofthehigh-techenterprisescience．Therefore，designasetofscientificandeffectiveperformanceev

3、aluationsystemhasprofoundsignificanceforthedevelopmentofhigh-tech．InChina,researchonperformanceevaluationofhigh-techenterpriseshasstartedrelativelylate．Asaconsequence，recognizedandperfectperformanceevaluationsystemhasnotyetbeenestablishedEspeciallyfortheenvi

4、ronmentalprotectionindustryofthehi}gh-techindustries，researchisstillinitspreliminarystage．Companiesintheenvironmentalprotectionindustryhavesuchcharacteristics：largenumberof,smallscale，differentdevelopmentdegree．Moreover,thenetprofitgrowthoflistedcompaniesinr

5、ecentyearsshowedatrendofinstability．Buttheenvironmentalprotectionindustryhasgreatprospectsfordevelopment．Therefore，thispapertriestodiscusstheperformanceevaluationofhigh-techindustries．ItselectstheenvironmentalprotectionindustryofWcompanyasacase，refactoringth

6、eperformanceevaluationsystemforWcompanycombinedwiththelifecycletheoryandthebalancedscorecardtheory．Theaimofthispaperistoimprovetheperformancemanagementintheenvironmentalprotectionindustryandprovidereferenceforothercompanies．Themainlineofthispaperisreconstruc

7、tingtheperformancemeasurementsystemofWcompanyusingbalancedscorecardtheory．Firstofall，itclarifiedthemeaningandroleofperformanceassessment：summingupfourmethodsoftheperformanceconductedananalysisofadvantagesanddisadvantagesofvariousevaluationmethodsanddetermine

8、usingthebalancedscorecardasaperformanceassessmentmethod．Afterthat,thispaperpointedoutthattheneedofperformanceassessmentisnotthesameindifferentstageoflifecycle．Therefore，itisnecessarytoestablisha