Performance Evaluation System Based On Balanced Scorecard

Nowadays, the global economy continues to grow fast. Although financial crisis broke out in2008, the global economy is still in the stage of rapid growth from the perspective of its whole development history. And in this stage, socialization of production has been strengthened and more complicated form of corporate structure has emerged to adapt to the development of productivity.As a newly emerging economy, China has been playing a significant role in global economy. At the same time, companies in China are not what they were in Reform and Opening-up time. And in this more and more competitive environment, a more objective, comprehensive and effective performance appraisal system is needed, which would be more suitable for the enterprise and also would combine the aims of the company and its workers more.In the classification of national economy, publishing industry belongs to news and publishing industry which is the pioneer in the culture system reform and a public institution before that. The news and publishing industry did not have high requirement for workers’performance and appraisal before, which, nevertheless, has been more and more demanded after this industry changed into enterprise. At the same time, as the news and publishing industry as enterprise is a new kind and has rare domestic experience to borrow in this field, it has become very urgent to borrow experience from other fields or abroad to set up an effective performance appraisal system for our publishing industry.This thesis starts with collecting and collating relative theories form both home and abroad, and adopts the way of case study to examine the performance appraisal system of a single case.In this process, a performance system will be designed based on balanced score card to improve the efficiency of information that is related to the cases. This thesis refers to some main views at home and abroad, reviews relative studies, introduces in details the present performance appraisal system in D magazine and analyzes both its advantages and problems. Then based on these problems, it designed to set up a benefit-centered performance appraisal system with the main body of circulation department and advertising department, a costing-centered system with the main body of editorial department, as well as an expense-centered system with the main body of office and accounting department. In addition, the thesis will also illustrate the possible problems of this system as well as advice and suggestion.