The Research On Business BSC Performance Evaluating System In PetroChina

This paper has reviewed the gradual progress course of performance evaluation of China and Western enterprise at first, point out the financial performance indexes were taken as the main model during traditional management performance evaluation within an enterprise guided by external stockholder interests, But the above indexes are only the "story" of the enterprise in the past; On the contrary, the really needed evaluating system is an overall index that can help the enterprise well tell the "story" of the future. It should give attention to the connections of both short period and long period, financial and non-financial index, stagnant and advanced, external (shareholder and customer) and internal (operational flow and staff), Have explained the evaluation theory of the performance, production , evaluation of the BSC and basic content of budgeting in an all-round way , have offered the theoretical foundation for constructing the Petro China BSC performance evaluation system.Then, the paper has analyzed the current performance evaluation system of the Petro China, from four aspects i.e. financial aspect, customer aspect, interior business and procedure aspect, study and grow up aspect from the principle of the BSC, Having proposed being based on the design principle of the BSC and key element, the Petro China. BSC performance evaluation frame taking strategy and scene of wishing as prerequisite . And tries to set up the performance evaluating system established by BSC in Petro China, which regard key achievement index as the fifth key element of BSC, form strategy by binding budget management andsystem of rewards and penalties, BSC-budget and the rewards andpunishments, in order to close the ring, regard key performance index (KPI ) as achievement urge factor. Finally, the paper proposes assurance measures from two respects to performance evaluation system of BSC of Petro China.