摘要
中国特色社会主义进入新时代,科技创新的重要性不言而喻。要想突破瞬息万变的市场环境束缚,企业必须通过创新谋求更大的发展前景。在举国上下"大众创业万众创新"的大环境下,企业核心竞争力的提升显得尤为重要,翻天覆地的科技创新,迫使企业构建相配套的创新管理模型提升企业。文章尝试构建了比亚迪公司的平衡计分卡指标体系以及相应的创新绩效管理体系,通过四个方面对考核创新的成果、改进和管理进行深度剖析,使平衡计分卡成为连接创新绩效战略实施和创新绩效评估的纽带。在此基础上,文章还进行了提升企业创新绩效管理的对策分析,将企业的考核机制、激励路径融入平衡计分卡的模型构建中,从平衡计分卡应用的关键环节探索企业的创新绩效管理。
As socialism with Chinese characteristics has entered a new era,the importance of scientific and technological innovation is self-evident.In order to break through the shackles of the ever-changing market environment,enterprises must seek greater development prospects through innovation and development.Under the environment of"mass entrepreneurship and mass innovation",it is particularly important to enhance the core competitiveness of enterprises.The earth-shattering scientific and technological innovation forces enterprises to build a matching management model for improving enterprise innovation.This paper attempts to construct BYD’s balanced scorecard(BSC)index system and the corresponding innovation performance management system,and makes an in-depth analysis of the assessment innovation results,improvement and management from four aspects,so that the BSC becomes a link between the implementation of innovation performance strategy and innovation performance evaluation.On this basis,this paper also analyzes the countermeasures to improve the enterprise innovation performance management,integrates the enterprise assessment mechanism and incentive path into the BSC model construction,and explores the enterprise innovation performance management from the key links of the BSC application.
作者
李坤
Li Kun(Business School of Yangzhou University,Yangzhou,Jiangsu,225127)
出处
《市场周刊》
2021年第7期25-27,共3页
Market Weekly
基金
江苏省研究生科研创新计划项目“政府补助与科技型企业融资机制研究”(项目编号:XKYCX20_037)
扬州大学科创基金项目“异质性作用机制视角下政府补助与科技型企业融资约束研究”(项目编号:X20200840)。
关键词
比亚迪
平衡计分卡
创新绩效管理
BYD
balanced scorecard
innovative performance management
作者简介
李坤,男,江苏徐州人,扬州大学会计学专业硕士研究生,研究方向:公司治理与企业融资。
