作　　者： ; ; ;

机构地区： 广东科学技术职业学院

出　　处： 《技术经济与管理研究》 2012年第10期36-40,共5页

摘　　要： 随着第三部门的发展及社会管理创新的不断深入,社会创业的研究与实践正在快速增长,特别是社会创业绩效评价工作逐渐受到关注。平衡计分卡作为研究与实践最频繁的工具,在应用的过程中也需要进行改进以适应社会创业的特点。首先构建了由学习与发展、内部流程、利益相关者及财务可持续性四个方面所组成的整体结构模型,然后利用平衡计分卡与系统动力学相结合的方法,分析了社会创业绩效评价工作体系指标间的复杂动态因果关系链,从系统动力反馈关系模型和特殊反馈关系的角度揭示了社会创业关键绩效指标间深层次的因果关系,明确了不同维度在实现绩效目标过程里的相互作用,并在此基础上给出了社会创业绩效评价工作应用平衡计分卡的对策与建议。 With the development of the third sector and social innovation, the research and practice of social entrepreneurship are rapid growth, especially in performance evaluation on social entrepreneurship. As the most frequently used tools, Balanced Scorecard need to be improved to adapt to the characteristics of social entrepreneurship in the application process. The paper constructed the over- all structure of the model which composed by the four aspects of learning and development, internal processes, stakeholders and the fi- nancial sustainability, and then use the balanced scorecard with system dynamics method of combining analysis of the performance e- valuation of the complex dynamics of the chain of causation between the work system of indicators, reveals the deep-seated causal rela- tionship between key performance indicators of social entrepreneurship from the perspective of the system dynamic feedback relationship between models and special feedback relationship, clear the interaction of different dimensions in achieving performance goals. On this basis, given the countermeasures and suggestions of the social entrepreneurial performance evaluation application of Balanced Scorecard.

关 键 词： 社会创业 创业绩效 平衡计分卡 系统动力学

领　　域： [经济管理] [经济管理]