【作者】 杨剑飞；

【导师】 马新建；

【作者基本信息】 东南大学 ， 企业管理， 2005， 硕士

【摘要】 绩效考核虽然在中国企业得到较广泛的应用,但执行不力,实施效果欠佳,与战略和其它管理功能衔接不紧的问题普遍存在。究其原因,是与国内企业所采用的绩效考核方法、原理大多是具有短期性、事务性、局部性的非系统绩效考核本质有关,从而导致了考核指标设计不全面,考核结果与企业战略脱节等后果。针对这一状况,本论文旨在研究如何利用平衡计分卡思想方法来构建一种战略主导、综合平衡、长短期结合的系统性企业绩效考核体系。其关键是解决这种具有前馈控制、持续改进、个体与团体目标一致的战略性的绩效考核系统,在中国企业的构建模式和导入应用流程的设计和操作性问题。本文首先对平衡计分卡理论和相关绩效考核理论进行了分析研究,找出不同方法之间的优缺点及其互补性,然后以平衡计分卡理论体系为主,结合关键绩效指标、目标管理等多种方法原理,构建了一个具有战略导向的系统性企业绩效考核系统。在此基础上,本文在T公司实践导入了基于平衡计分卡的绩效考核系统,实地设计和试操作了基于平衡计分卡企业绩效考核系统的导入流程和组织实施工作,并对其进行了一段时间的跟踪与完善。本论文的主要研究成果是,在剖析中国企业绩效考核方法的普遍缺陷,比较和借鉴不同类别的绩效考核方法和原理的基础上,初步构建了适合中国企业参照性使用,基于平衡计分卡的系统性绩效考核体系,并通过个案公司以实际导入和修正,找出了平衡计分卡绩效考核系统的结构模块和操作步骤,以及个案公司导入的关键成功要素与运行过程。本项目研究在理论上是对系统性考核方法的一种融合及其实用体系构建的尝试,在实践上则是基于个案企业对中国企业应用系统性考评工具提升绩效考核层次的一种探索。更多还原

【Abstract】 Performance assessment is being used widely in Chinese enterprises, but the execution and the effect are not very good. Which is cased by the methods and theory of performance assessment chosen by domestic enterprises are not systemic means, the majority of which is characterized by short-term and local, which lead to directly many problems, such as the assessment index is incomplete; the assessment outcome is disjointed with the enterprise strategy, etc. The article purposes to study how to set up a strategic supported, integrated balanced and associated with long and short systemic performance assessment. The sticking points are to solve the problem of the performance assessment system setting up model and the applying flow in Chinese enterprises, which possess feed forward control, can be ameliorated continually, and bring the objective of the individual and the enterprise conformably. Chinese enterprises need a strategic performance assessing system,. BSC is such kind of system to assess performance. The article, guided by BSC theory with employing other correlative management theories such as KPI and MBO, aimed at setting up a panoramic, strategy-oriented and feasible BSC performance assessing system and improving the traditional performance assessing system in Chinese enterprises.The article firstly analyses the BSC theory and other correlative performance assessing theories, and find out the advantage and disadvantage and whether there is compatibility among them. Then a strategy-oriented BSC performance assessing system is set up with theory mainly by BSC, and KPI and MBO are also amalgamated. Basing on above, the article introduces the BSC performance assessing system to T Co., Ltd in Anhui province, and the author design and put the BSC performance assessing system in practice on the spot, and tracks it for a period of time to get it improved.Based on the anatomy of the disadvantage of methods in Chinese enterprises, and compare and using for reference inhomogeneous methods and theories of performance assessing., the products of this article are setting up a systemic performance assessing system, which is based on BSC theory, and it they are suit for consulted by Chinese enterprises. Through the introducing and amending of a enterprise the article find out the structure modules and the operation steps of the BSC performance assessing, and the key factors to the successful implementation. On theory this study is a sample of combine the systemic performance assessing methods and setting up a system. In practice it is a exploring of upgrade the applying the systemic performance assessing methods by Chinese enterprises, which is a based on a case enterprise.更多还原