基于平衡计分卡的中层管理人员绩效考核体系优化研究

Research on Optimization of Performance Evaluation System for Middle Level Managers Based on Balanced Scorecard

摘要: 在当今竞争激烈的商业环境中，企业的成功越来越依赖于高效的管理团队，中层管理人员作为企业战略执行与组织协调的核心力量，其绩效考核体系的科学性与有效性直接关系到企业的运营效率与发展前景。本研究聚焦于基于平衡计分卡的中层管理人员绩效考核体系优化，以提升企业管理效能与竞争力，为企业人力资源管理提供理论与实践借鉴。

Abstract: In today’s fiercely competitive business environment, the success of enterprises increasingly relies on efficient management teams. Middle managers, as the core force of enterprise strategic execution and organizational coordination, have a scientific and effective performance evaluation system that directly affects the operational efficiency and development prospects of the enterprise. This study focuses on optimizing the performance evaluation system for middle-level managers based on the balanced scorecard, in order to enhance the efficiency and competitiveness of enterprise management, and provide theoretical and practical references for enterprise human resource management.