摘要:中國(guó)目前90%以上的企業(yè)都是中小企業(yè)，中小企業(yè)在國(guó)民經(jīng)濟(jì)發(fā)展中有著舉足輕重的作用。中小企業(yè)作為最具活力的組織要素，其健康發(fā)展對(duì)于吸納新增就業(yè)人口，優(yōu)化經(jīng)濟(jì)結(jié)構(gòu)，確保國(guó)民經(jīng)濟(jì)持續(xù)穩(wěn)定增長(zhǎng)具有很大的現(xiàn)實(shí)意義。但中小企業(yè)也面臨著人力資源匱乏、融資困難、戰(zhàn)略不清晰等問題，而且企業(yè)規(guī)模的擴(kuò)大往往會(huì)帶來(lái)管理難度的加大。因此在我國(guó)企業(yè)中構(gòu)建績(jī)效評(píng)價(jià)體系，特別是適合中小企業(yè)的績(jī)效評(píng)價(jià)體系顯得尤為重要。

　　　本文首先闡述了績(jī)效評(píng)價(jià)與平衡計(jì)分卡的基本理論，為中小企業(yè)績(jī)效評(píng)價(jià)體系的構(gòu)建提供了理論基礎(chǔ)。然后，在分析了蘇州安潔科技股份有限公司績(jī)效評(píng)價(jià)現(xiàn)狀的基礎(chǔ)上，運(yùn)用SWOT分析法，分析了企業(yè)內(nèi)外部的生產(chǎn)經(jīng)營(yíng)現(xiàn)狀，制定了企業(yè)的戰(zhàn)略定位和客戶定位。在確定企業(yè)戰(zhàn)略定位后，綜合運(yùn)用平衡計(jì)分卡，分解企業(yè)的戰(zhàn)略目標(biāo)，確定了企業(yè)的戰(zhàn)略重點(diǎn)，選取了關(guān)鍵績(jī)效指標(biāo)，在此基礎(chǔ)上，繪制了企業(yè)的戰(zhàn)略地圖。最后，根據(jù)戰(zhàn)略地圖的總體要求，從財(cái)務(wù)、客戶、內(nèi)部業(yè)務(wù)流程、學(xué)習(xí)與成長(zhǎng)四個(gè)維度，構(gòu)建了公司層面、部門層面、個(gè)人層面三個(gè)層面的平衡計(jì)分卡。同時(shí)，在公司實(shí)際績(jī)效考核的基礎(chǔ)上，部門層面財(cái)務(wù)維度的考核采用預(yù)算考核。通過(guò)計(jì)算公司、部門、個(gè)人三個(gè)平衡計(jì)分卡的得分，綜合評(píng)價(jià)了企業(yè)的績(jī)效情況。

關(guān)鍵詞:中小企業(yè)；績(jī)效評(píng)價(jià)；平衡計(jì)分卡

Abstract:Now more than 90% of the enterprises in China are small and medium-sized enterprises, and they play a pivotal role in the development of national economy. As the most dynamic  elements, they absorb new job-seekers, optimize the economic structure, ensure the sustained stable growth of national economy. But small and medium-sized enterprises are facing with many problems, such as lacking of human resources, financial difficulties. With the expansion of the enterprises, they will meet new management problems. Therefore constructing performance evaluation system in enterprises, especially being suitable for small and medium-sized enterprise is particularly important.

　　　 First, the article expounds the basic theories of the performance evaluation and the balanced scorecard. On the analysis of Performance evaluation for Suzhou AnJie, using SWOT  to analyze the enterprise's internal and external situation. After making the enterprise’s strategic orientation and customer orientation, we can decompose the enterprise strategic goals and determine the enterprise's strategic priorities. On the basis of choosing key performance indicators, we can draw the map of the enterprise’s strategy. Finally, according to the overall requirements of strategic map, balanced scorecard can be built from financial, customer, internal business processes, learning and growth dimensions .At the same time, on the basis of actual performance appraisal, financial dimension inspection can use budget examination in department level. Through computing balanced scorecard ,the enterprise's current performance situation can be evaluated. 

Keywords  Small and Medium-sized Enterprise   Performance Evaluation   Balanced Scorecard