四川Q县国有融资平台公司绩效考核指标体系研究

【作者】 罗劲松；

【导师】 黎尔平；

【作者基本信息】 昆明理工大学 ， 工商管理（专业学位）， 2018， 硕士

【摘要】 国有融资平台公司作为政府准公共服务部门和独立经济实体,有力地促进了地方经济社会快速发展和民生事业持续改善。但是,在快速的发展过程中也潜藏着巨大的债务风险隐患。随着国资国企改革的深入推进,国有融资平台公司正在加速向市场转型,相应的考评体系应该同步转向。四川Q县国有融资平台公司市场化程度低、绩效管理水平低,绩效文化没有形成,急需重构考评体系引领公司顺利完成转型。Q县对国有融资平台公司的考核始终将其作为政府部门对待,侧重考核完成政府使命、提供公共产品等短期和显绩指标,忽略公司发展转型、内部管理等长期和潜绩指标,公司参与不够,激励效果欠佳。通过本研究,得出以下四点结论:第一,对国有融资平台公司的绩效考核应兼具目标论和控制论的管理方法。以目标论为主引导公司自我管理、自我激励,成为有竞争力的现代公司。以控制论为辅提升效率、水平,成为有执行力的公共机构,最终实现市场性与公益性的统一;第二,考核指标的选择应坚持多元多维、实绩实效理念。建立多主体参与评价的机制,以质量和效益为中心选取关键性指标,既将公司关键成功因素固化为长期指标,又将保障地方发展的重点项目和工作纳入考核,确保体系科学合理;第三,合理设置分值权重引导公司优化资源配置。采用定性与定量相结合的层次分析法为指标体系赋权,增强绩效考核的客观性、公平性。本研究公司绩效指标、政府工作目标权重高达0.6和0.25,体现显绩的实绩导向明显;第四,通过设置的激励指标,引导公司实现自身的最大价值。对公司核心发展指标要引导其设定挑战性的目标任务,并设置额外加分机会,加大激励因素,引导公司向战略目标发展。更多还原

【Abstract】 As a quasi-public service government sector and an independent economic entity,the State-owned financing platform company has effectively promoted the rapid of local economy and society development and the continuous improvement of people’s livelihood.However,in the rapid development process also hidden a huge debt risk.With the deepening of the reform of state-owned enterprises and state capital,the state-owned financing platform companies are speeding up to the market,and the corresponding evaluation system should be synchronized.The state-owned financing platform of sichuan Q county has low degree of marketization and performance management level,performance culture is not formed,it is urgent to reconstruct the evaluation system to lead the company to complete the transformation smoothly.All the time,Q county has always treated the financing platform company as a government department,focus on the completion of the government mission to provide public goods and services,and other short-term and performance indicators,ignores long-term and potential performance indicators such as corporate development and transformation,internal management,etc.Lack of corporate participation,incentive effect is poor.Through this study,the following four conclusions are drawn: First,the performance evaluation of state-owned platform companies should be based on both goal theory and cybernetics.and focused on goal theory which guides the company to achieve self-management and self-motivation,and become a competitive modern company.Using cybernetics as a supplement to improve efficiency and level,and become executive power of public institutions,finally realize the unification of marketability and public welfare;Second,the selection of assessment indicators should adhere to the concept of multivariate and multidimensional,actual accomplishments and actual effect.Establish the mechanism of multi-agent participation in the evaluation,choosing key evaluation index that centered on quality and benefit,not only the key success factors of the company are solidified into long-term indicators,but also the key projects and key work to ensure local development are included in the assessment,ensured that the system is scientific and reasonable;Third,reasonable setting the value of weight to guide the company to optimize the allocation of resources.Using AHP which combines the objective and subjective to empower,enhancing the objectivity and fairness of performanceappraisal.This research the weight of company’s performance indicators and government work goals are as high as 0.6 and 0.25,which shows that the performance orientation of the evaluation is obvious.Fourth,through the set of incentive indicators,guide the company to achieve maximum value.The core development target of the company should be guided to set up the challenging target task and additional extra point opportunitys,increasing the incentive factor,guiding the company to realize the strategic goal.更多还原