【作者】 张丽；

【导师】 程鹏飞；

【作者基本信息】 西安理工大学 ， 工商管理（专业学位）， 2024， 硕士

【摘要】 煤炭在我国的能源体系中占据关键的地位,近年来,煤炭价格相对稳定,伴随经济发展进入到新常态,煤炭企业也需要转型升级,改进绩效考核体系,加强人员激励,以提高煤炭企业的产销率。当下我国煤炭企业的绩效考核体系普遍落后,无法激发内生动力,缺乏创新力,限制性运营质量的实质性提升。平衡计分卡属于新型的绩效管理工具,通过将平衡计分卡引入到煤炭企业的绩效考核体系中,可以实现煤炭企业管理的创新,提高内部运营效率,提高煤炭企业的精细化管理程度,实现经济效益和社会效益的均衡。本文的研究采用了文献研究法、调查研究法、AHP层次分析法等,树立了国内外有关平衡计分卡、绩效考核的文献研究成果,以S煤矿安全部为研究对象,结合员工问卷和访谈结果,梳理归纳S煤矿安全部绩效考核存在的问题,体现为公正透明度不高、同公司战略目标结合不足、指标设置不合理、周期流程设置不合理、结果应用不足等问题,进一步挖掘造成问题的深层次的原因,包含未建立完善的管理机制、绩效考核目标设立缺乏明确导向、绩效考核指标随意考量不全面、国有企业体制机制不灵活、绩效考核和激励制度关联度较低等,并明确了 S煤矿安全部绩效考核体系引入BSC的必要性和可行性。通过绘制战略地图,构建了平衡计分卡指标,运用层次分析法,实现对S煤矿安全部绩效考核体系客观的评价和分析。最后计算各项指标的得分,确定S煤矿安全部绩效考核体系改进的空间。研究指出,S煤矿安全部绩效考核体系评价结果为较好,其中客户维度和内部业务流程维度评价结果为一般,S煤矿安全部绩效考核体系还存在改进的空间。S煤矿安全部绩效考核体系的运行不仅要得到管理层的支持,也要得到员工的认可和支持,并建立专门的负责部门,构建管理和信息体系,完善反馈机制,加强奖惩和绩效考核的联系度等。通过本文的研究,更有利于S煤矿安全部绩效考核体系的完善,推动S煤矿的可持续发展,提高煤炭企业主动承担社会责任和环保责任的意识,对其他煤炭企业应用平衡计分卡也有较大的借鉴价值。更多还原

【Abstract】 Coal occupies a key position in China’s energy system,in recent years,the coal price is relatively stable,with the economic development into the new normal,coal enterprises also need to transform and upgrade,improve the performance appraisal system,strengthen personnel incentives,in order to improve the production and sales rate of coal enterprises.At present,the performance appraisal system of China’s coal enterprises is generally backward,unable to stimulate endogenous power,lack of innovation,and restrict the substantial improvement of operation quality.The Balanced scorecard is a new performance management tool.By introducing the balanced scorecard into the performance appraisal system of coal enterprises,it can realize the management innovation of coal enterprises,improve the internal operation efficiency,improve the fine management degree of coal enterprises,and achieve the balance of economic and social benefits.The research in this paper adopts the literature research method,survey research method,AHP analytic hierarchy process,etc.,and establishes the domestic and foreign literature research results related to balanced scorecard and performance appraisal.Taking S Coal Mine Safety Department as the research object,combined with the results of employee questionnaires and interviews,the problems existing in the performance appraisal of S Coal Mine Safety Department are sorted out and summarized.It is reflected in the problems of low fairness and transparency,insufficient combination with the company’s strategic goals,unreasonable setting of indicators,unreasonable setting of cycle processes,and insufficient application of results,and further explore the deep-rooted causes of the problems.It includes the lack of a perfect management mechanism,the lack of clear guidance in setting performance appraisal objectives,the incomplete random evaluation of performance appraisal indicators,the inflexibility of the state-owned enterprise system and mechanism,and the low correlation between performance appraisal and incentive system.It also clarifies the necessity and feasibility of introducing BSC into the performance appraisal system of S Coal Mine Safety Department.By drawing a strategic map and adding safety and environment dimensions on the basis of the original balanced scorecard,the five-dimension balanced scorecard index is constructed,and the analytic hierarchy process is applied to achieve an objective evaluation and analysis of the performance appraisal system of the Safety Department of S Coal mine.Finally,the score of each index is calculated to determine the improvement space of the performance appraisal system of S Coal mine Safety Department.The research points out that the performance appraisal system of S Coal mine Safety Department has good evaluation results,and the evaluation results of customer dimension and internal business process dimension are average.There is still room for improvement in the performance appraisal system of S Coal mine Safety Department.S The operation of the performance appraisal system of the Ministry of Coal mine Safety should not only get the support of the management,but also the recognition and support of the employees,and establish a special responsible department,build a management and information system,improve the feedback mechanism,and strengthen the connection between rewards and punishments and performance appraisal.Through the research of this paper,it is more conducive to the improvement of the performance appraisal system of the Safety Department of S Coal mine,promote the sustainable development of S coal mine,improve the awareness of coal enterprises to take the initiative to assume social responsibility and environmental responsibility,and have a greater reference value for other coal enterprises to apply the balanced scorecard.更多还原