基于BSC的水力发电企业战略绩效评价研究及应用
邱宏志，刘胜，康双喜
（重庆大学 机械工程学院，重庆 400030）
摘要：水力发电企业战略绩效评价较为复杂，不仅涉及成本、效益，还包括安全生产、电力调节和环境污染等方面。提出一套基于BSC的水力发电企业战略绩效评价模型，旨在提供一种科学、实用的水力发电企业战略绩效评价方法，量化评价结果。首先，建立包括4个维度，20个指标在内的BSC指标体系，其次，采用层次分析法确定指标权重，采用灰色关联分析法确定指标间关联关系，第三，分析评价结果，企业绩效定量评价结果愈大，说明企业绩效水平愈接近于战略目标。此外，以四川某水力发电企业为例，具体说明此模型的应用过程，验证此模型的科学性和实用性。
关键词：BSC；水力发电；战略绩效评价；灰色关联
中图分类号：N945.16 文献标识码：A 文章编号：1006－0316 (2012) 10－0039－05
Research and application on BSC based strategic performance evaluation of hydroelectric enterprises
QIU Hong-zhi，LIU Sheng，KANG Shuang-xi
( College of Mechanical Engineering, Chongqing University, Chonging 400030, China )
Abstract：Hydroelectric power enterprises strategic performance evaluation is more complex, involves not only the cost and efficiency, but also includes other aspects of safety in production, power conditioning, and environmental pollution. This paper puts forward a set of strategic performance evaluation model for BSC in hydroelectric power enterprises, provides a scientific and practical hydroelectric power enterprise strategic performance evaluation methods, and quantitative evaluation results. First, use BSC to establish index system including four dimensions and 20 indicators. Second, use the Analytic Hierarchy Process to determine the index weight and use Gray Relational Analysis to determine the association. Third, analysis the results of evaluation, the greater quantitative evaluation results of enterprises performance, explain enterprises performance level more close to the strategic objectives. Besides, as an example, the application of the model in strategic performance evaluation of a hydroelectric enterprises in Sichuan validates it is scientific and practical.
Key words：BSC；hydroelectric power enterprises；strategic performance evaluation；gray relational analysis———————————————
收稿日期：2012－03－16
基金项目：国家自然科学基金资助项目（71071173）；教育部高等学校博士学科点科研基金资助项目（20090191110004）；中央高校基本科研业务费科研专项自然科学类面上项目（CDJZR10110012）
作者简介：邱宏志（1986－），男，硕士研究生，主要研究方向为战略管理、工业工程、供应链管理、项目管理等。
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