第三代平衡记分卡在集团公司总部职能部门绩效考核中的应用研究-以中航工业集团公司为

0、。。、。1、、。。TheBalancedScoreCardBSC。、、。。。。。、。。、。BSC+MAP+SFO。BSCMAPSFO。2“”、。、、、、、、、、、、、200、2040。200978《》500426500。“、”“、”“、、、”。“”“”“、、”“、、”“”、、、、。3。3.1、。·。“”。“”。、、。。①———AppliedResearchofThird-generationBalancedScorecardintheGroupHeadquartersFunctionsPerformanceEvaluation:TakingAviationIndustryCorporationofChinaasanExample①ZhangMengqi；②ZhangWeiqi①100083②210016①SchoolofEconomicsandManagementBeijingForestryUniversityBeijing100083China②SchoolofEconomicsandManagementNanjingUniversityofAeronauticsandAstronauticsNanjing210016China:、。。Abstract:WithChina'srapideconomicdevelopment,enterprisegroupsbecamemoreandmore,howtolocatetheheadquartersofthegroupandhowtobuildupperformanceevaluationindexingroupheadquartersfunctionsareimportantissuesthegroupfacing.Accordingtothecontroltypeofgroupheadquarters,thispaperestablishsthefunctionalorientationofthefunctionaldepartmentsandworkrequirement,usingtheguidingideologyofthethirdgenerationBalancedScorecardtoexploreanddesigntheperformanceevaluationindexsysteminthegroupheadquartersfunctions.:Keywords:groupheadquartersfunctionsperformanceevaluationthird-generationbalancedscorecard：F273：A：1006-4311201025-0072-02———————————————————————:1989-1987-。·72·ValueEngineeringValueEngineeringValueEngineering。。。“”、。②。、。、。。③。。。“”。④。。、、。1。、、、。3.2。、。、、①、、、、、②、、、、、、、、、③、、、、、、、④、。3.3。①②③④⑤⑥⑦⑧。。。4。、。。。、、、。、。。、。。、、、、。。。。、。。、、、、。：[1]GavinLawrie&IanCobbold,Developmentofthe3rdGenerationBalancedScorecard,EvolutionoftheBalancedScorecardintoaneffectivestrategicperformancemanagementtool[J].2GCLimited,2004:5-8.[2]PerformanceManagement&the3rdGenerationBalancedScorecard.[R].2GCLimited,2003.[3],.[J].,2007.(6).[4],,.、[J].2005.01.[5],.[J].,2004,10(2).[6].[J].,200526(2).[7].———[J].,2008(01).[8]·,·,·,..,2004,4.[9]·,·./.:,2008,10.[10],.[J].,2004(03).1·73·