【作者】 李洋；

【导师】 张娜；

【作者基本信息】 北京交通大学 ， 工商管理（专业学位）， 2023， 硕士

【摘要】 中国经济开始从高速增长阶段向高质量发展阶段过渡,国有企业想要走在高质量发展前列,势必要进行改革创新。在此种趋势下,Z公司进行重组改革,并更名为Z集团。本以风险隔离和成为“处僵治困”平台为使命的Z集团洗心革面,肩负起新的重担。提高资产经营效益、发挥资产资源整合优势、优化重组、战略协同、专业运作、价值创造等工作成为Z集团未来发展的新任务。Z集团在改革重组前后的战略定位发生了翻天覆地的变化,承担的工作任务也发生了改变。伴随着战略定位和工作任务的转变,Z集团的绩效考核指标体系也应进行调整。Z集团战略目标发生转变后,并未及时调整绩效考核指标体系。通过向Z集团及所属公司员工发放调查问卷和与个别员工进行访谈,了解到Z集团绩效考核指标体系存在战略目标与绩效考核指标不匹配、绩效考核指标内容简单化、考核权重设置缺乏科学性等问题。在对Z集团现有绩效考核指标体系进行剖析之后,确定绩效考核指标和权重的设计原则,并对Z集团发展战略进行分解。在对绩效考核指标进行梳理的过程中形成五个维度,分别是财务业绩、资产管理、企业治理、内控管理和学习成长维度。随后,邀请Z集团的专家对54个绩效考核指标进行筛选,最终得到27个关键绩效考核指标。接着,邀请专家对5个维度和27个关键绩效考核指标进行比较打分,并利用层次分析法进行赋权,最后形成了Z集团绩效考核指标体系。根据不同子公司的情况,形成对子公司的绩效考核指标表进行实践应用。绩效考核指标体系优化后,发放调查问卷对其进行评价,得到很好的反馈结果。为确保改进后绩效考核指标体系能够顺利实施,针对绩效考核指标体系存在问题的成因提出相对应的实施环境和保障建议。最后,本文通过对Z集团绩效考核指标体系的优化,将重组后的集团发展战略目标与绩效考核指标进行匹配,并对原有绩效考核指标体系中存在的问题进行修正。为类似经过重组,战略目标发生改变的公司制定考核指标和赋权过程提供参考。更多还原

【Abstract】 As China’s economy begins to transit from a high growth stage to a high-quality development stage,state-owned enterprises are bound to reform and innovate if they want to be at the forefront of high-quality development.Under this trend,Company Z underwent reorganization and reform,and changed its name to Z Group.Z Group,whose mission was to isolate risks and become a platform for "tackling rigidities",has changed its mind and taken on a new burden.The new tasks for the future development of Z Group include improving asset management efficiency,giving full play to the advantages of asset resource integration,optimization and reorganization,strategic collaboration,professional operation and value creation.The strategic positioning of Z Group has changed drastically after the reform and restructuring,and the tasks of Z Group changed too.Along with the change of strategic positioning and work tasks,the performance appraisal index system of Z Group should also be adjusted.Z Group did not adjust the performance appraisal index system in time after the transformation of its strategic objectives.By issuing questionnaires to employees of Z Group and its affiliated companies,conducting interviews with individual employees,we learned that the performance appraisal index system of Z Group had problems such as mismatch between strategic objectives and performance appraisal indexes,simplification of performance appraisal index content,and lack of scientificity in setting appraisal weights.After discovering the problems of Z Group’s performance appraisal index system,the design principles of performance appraisal indexes and weights are formulated,and the development strategy of Z Group is decomposed.In the process of sorting out the performance appraisal indexes,five dimensions of performance appraisal indexes were formed.The five dimensions are financial performance category,asset management category,corporate governance category,internal control management category and learning and growth category.Subsequently,experts from Z Group were invited to screen54 performance appraisal indicators and finally 27 key performance appraisal indicators were obtained.Experts were then invited to compare and score the 27 key performance appraisal indicators within the five dimensions,and the hierarchical analysis method was applied to assign weights to each key performance appraisal indicator,finally forming the Z Group performance appraisal indicator system.According to the situation of different subsidiaries,the performance appraisal index table for subsidiaries is formed for practical application.After the performance appraisal index system was optimized,questionnaires were issued to evaluate it and good feedback results were obtained.To ensure that the improved performance appraisal index system can be implemented smoothly,the corresponding implementation environment and guarantee suggestions are proposed according to the causes of problems in the performance appraisal index system.Finally,through the optimization of the performance appraisal index system of Z Group,the strategic objectives of the reorganized group development are matched with the performance appraisal indexes,and the problems in the original performance appraisal index system are corrected.It provides a reference for the development of appraisal indexes and empowerment process for similar companies that have undergone restructuring and changed their strategic objectives.更多还原