基于平衡计分卡的青岛某律师事务所绩效评价体系研究

发布时间：2018-05-11 23:36

本文选题：平衡计分卡 + 律师事务所　；参考：《中国海洋大学》2011年硕士论文

【摘要】：平衡计分卡理论是通过客户、流程、财务、学习和成长四个维度将运营主体的长期战略和短期行动结合起来的有效绩效考评体系。这一理论充分考虑了运营主体无形资产的重要性，平衡各利益相关者的不同利益，并且将战略置于整个运营主体的中心。而在律师事务所中，充分利用平衡计分卡从简单的绩效评价工具发展成为律师事务所战略管理工具，突破了传统律师事务所绩效评价的局限，能够为律师事务所提供一个全面的框架，并且能够把律师事务所的战略目标转化为一套系统的绩效评价指标体系。上述作用对于律师事务所的运营发展以及管理理论的提升而言，意义重大而深远。对于我国当前律师实务界急需改革的律师事务所分配体制，本文将探讨设计出一个注重发展性和预测性的综合绩效评价指标体系。针对律师事务所的行业特点，运用平衡计分卡的原理，在其现有的绩效评价体系的基础上，通过扩展工作进程和学习与成长维度，提高非财务指标的比重，并拟将可持续发展维度引入其中，建立一套适合我国国情的国内律师事务所绩效评价的平衡计分卡绩效评价体系。该体系的建立初步解决了我国当前律师事务所考评体系中所存在的一些问题。本文从以下几个方面进行了深入研究: 第一部分，首先对项目的背景作介绍，同时阐述研究目的和意义，并展示本次研究的创新点。其次，对于国内外相关课题的一些已有的研究成果、相关经验做出说明与介绍。第二部分，对WK律师事务所的绩效评价现状进行分析，简介WK律师事务所，并阐述其现行绩效评价体系。从创收额评价模式与工作量评价模式两方面进行分析，总结WK律师事务所现行绩效评价体系存在的问题及原因。第三部分，介绍平衡计分卡的原理与概念。平衡计分卡与国内律师事务所的适应性，平衡计分卡与律师事务所战略管理，平衡计分卡与律师事务所财务目标，平衡计分卡与律师事务所客户层面，平衡计分卡与律师事务所内部业务流程，平衡计分卡与律师事务所学习与成长这6个方面进行综合评估，最后设计出基于平衡计分卡WK律师事务所绩效评价体系。第四部分，主要介绍对WK律师事务所绩效评价体系的设计。对设计理念，设计思路，设计原则，设计意义，体系设计，评价维度的确定，，评价指标体系的设计，具体实施方法进行了详细的说明与解释，并且在此基础上，充分利用实证研究方法论，对在WK律师事务所掌握的第一手数据进行充分细化和量化，通过图表和数据，对我国的律师事务所的绩效评价体系做出合理的设计。因此，该部分充分实证分析了其现行绩效评价体系的弊端及由此导致的律师事务所发展的障碍，由此提出律师事务所绩效评价体系应当考虑律师事务所的的长远战略目标及律师本身的发展，得出运用平衡计分卡构建律师事务所绩效评价体系能够真正实现律师事务所和律师的共同发展的合理结论。第五部分，最终总结部分，对于设计的系统进行综合评定。介绍整个设计中所得出的一些研究结论，同时也对该系统可能存在的一些问题与不足进行分析，给出可能的原因与解决思路。
[Abstract]:The Balanced Scorecard theory is an effective performance evaluation system that combines four dimensions of customer, process, finance, learning and growth to combine the long-term strategy and short-term action of the operation subject. This theory fully considers the importance of the intangible assets of the operation subject, balances the different interests of the stakeholders, and puts the strategy into the whole transportation. In the law firm, the full use of the balanced scorecard has developed into a strategic management tool from a simple performance evaluation tool, which has broken through the limitations of the performance evaluation of the traditional law firm, and can provide a comprehensive frame for the law firm, and can turn the strategic objectives of the law firm into a strategic goal. As a system of performance evaluation index system, the above functions are significant and far-reaching for the operation and development of law firms and the improvement of management theories.
For the distribution system of law firms in urgent need of reform in China's lawyers' practice, this paper will discuss the design of a comprehensive performance evaluation index system which pays attention to the development and predictability. In view of the industry characteristics of the law firm, the principle of the balanced scorecard is applied to the existing performance evaluation system, and the expansion work is carried out on the basis of the existing performance evaluation system. Process and learning and growth dimension, improve the proportion of non-financial indicators, and introduce the dimension of sustainable development into it, and establish a balanced scorecard performance evaluation system which is suitable for the performance evaluation of domestic law firms. The establishment of this system has preliminarily solved one of the existing evaluation system of the law firm in China. Some questions.
This article has carried on deep research from the following aspects:
The first part is the introduction of the background of the project, the purpose and significance of the study, and the innovation point of this study. Secondly, some existing research results and related experiences of related issues at home and abroad are explained and introduced.
The second part analyzes the status of the performance evaluation of WK law firm, introduces WK law firm, and expounds its current performance evaluation system. It analyzes the two aspects of the income evaluation model and the workload evaluation model, and summarizes the existing problems and causes of the current performance evaluation system of WK law firms.
The third part introduces the principle and concept of the balanced scorecard, the adaptability of the Balanced Scorecard and the domestic law firm, the Balanced Scorecard and the strategic management of the law firm, the balance of the scorecard and the financial objectives of the law firm, the balance of the scorecard and the law firm's customer level, the balance scorecard and the internal business process of the law firm. Balance scorecard and the 6 aspects of the learning and growth of law firms are comprehensively evaluated. Finally, the performance evaluation system of WK based on the balanced scorecard is designed.
The fourth part mainly introduces the design of the performance evaluation system of WK law firm. It gives a detailed explanation and interpretation of the design concept, design idea, design principle, design significance, system design, evaluation dimension, the design of evaluation index system and the concrete implementation method, and on this basis, make full use of the empirical research methodology, The first hand data mastered by the WK law firm are fully refined and quantified, and a reasonable design is made to the performance evaluation system of Chinese law firms through charts and data. Therefore, this part fully empirically analyses the disadvantages of the current performance evaluation system and the obstacles that lead to the development of the law firm. The performance evaluation system of the law firm should consider the long-term strategic objectives of the law firm and the development of the lawyer itself. It is concluded that the application of the Balanced Scorecard to the construction of the performance evaluation system of the law firm can truly realize the reasonable conclusion of the common development of the law firm and the lawyer.
The fifth part, the final summary part, comprehensive evaluation of the design system, introduces some research conclusions in the whole design, and analyses some possible problems and deficiencies that may exist in the system, and gives possible reasons and solutions.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D926.5

【参考文献】