[摘　要]　建筑企业的绩效衡量一直是比较薄弱的环节。如何选择一个好的方法来进行企业绩效评价，加强企业战略实施管理，是关系到企业长远发展的重要问题。平衡记分卡方法、绩效棱柱方法、基于活动的盈利能力分析方法是三个绩效评价方法。本文针对建筑企业的特点，对这三个绩效评价方法在建筑企业绩效管理中的适用性进行分析比较，选择一个最适合建筑施工企业特点的绩效评价方法——平衡记分卡。

[关键词]　平衡计分卡,绩效棱柱,基于活动的盈利能力分析,绩效评价

Abstract: How to select an effective solution to measure enterprise performance as well as strengthen strategic implement management, is the significant problem which relates to the long-term development of construction industry. The balance scorecard, performance prism and activity-based performance analysis are three performance evaluation techniques. This paper compares their applicability in performance management in construction enterprise aimed at the feature of construction industry and chooses the balanced scorecard as the best one fit for construction enterprise.

Key words: the balanced scorecard; the performance prism; activity-based performance analysis; performance measurement

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建筑经济，2008（7）：55-57