【摘要】：公司高級(jí)管理層績效考核是現(xiàn)代企業(yè)理論研究中一個(gè)重要問題。本文以中交路橋建設(shè)有限公司為例,針對(duì)該公司目前績效考核的現(xiàn)狀以及存在的問題,并運(yùn)用高級(jí)管理層績效考核機(jī)制的原理,有效地對(duì)其績效進(jìn)行了評(píng)價(jià)。首先,對(duì)本文研究背景及意義、相關(guān)文獻(xiàn)綜述及研究內(nèi)容和方法進(jìn)行了概述。然后較詳細(xì)闡述了企業(yè)績效的傳統(tǒng)理論及我國《中央企業(yè)負(fù)責(zé)人經(jīng)營業(yè)績考核暫行辦法》的有關(guān)規(guī)定。再針對(duì)中交路橋公司績效考核現(xiàn)狀、問題及原因進(jìn)行了分析,分析結(jié)果表明,公司需要建立健全的預(yù)算考核機(jī)構(gòu),選擇恰當(dāng)?shù)目己酥笜?biāo)體系,理順客觀可靠的評(píng)價(jià)標(biāo)準(zhǔn),特別是亟需構(gòu)建科學(xué)的績效評(píng)價(jià)模型,創(chuàng)新考核評(píng)價(jià)機(jī)制,落實(shí)考評(píng)結(jié)果。本文創(chuàng)新了企業(yè)高級(jí)管理層績效考核機(jī)制,構(gòu)建了高級(jí)管理層績效與企業(yè)績效的相關(guān)關(guān)系的績效評(píng)價(jià)模型。一方面,在理論上從薪酬定價(jià)機(jī)制的角度進(jìn)行了創(chuàng)新,闡明高級(jí)管理層薪酬定價(jià)可以參照基本薪酬與分成薪酬之和。另一方面,從實(shí)踐角度進(jìn)行研究,在高級(jí)管理層薪酬定價(jià)理論指導(dǎo)下,設(shè)計(jì)出一套切實(shí)可行的高級(jí)管理層績效考核方案。從企業(yè)所有者與高級(jí)管理層之間的超額利潤按約定比例分成的角度,構(gòu)建了高級(jí)管理層績效(具有不可直接測度的特性,屬于不可觀察的變量)與企業(yè)績效(具有可以直接測度的特性,屬于可觀察的變量)的相關(guān)關(guān)系的績效評(píng)價(jià)模型,并探索各類指標(biāo)體系及其評(píng)價(jià)方法。特別是如何評(píng)價(jià)企業(yè)加權(quán)平均超額利潤,如何引入計(jì)分效用函數(shù),如何引入企業(yè)發(fā)展指數(shù)函數(shù)等問題,本文也作了深入探索。在企業(yè)高級(jí)管理層績效考核機(jī)制理論創(chuàng)新的基礎(chǔ)上,設(shè)計(jì)了中交路橋公司高級(jí)管理層績效考核方案,基本思路：一是通過企業(yè)績效考核評(píng)價(jià),全方位評(píng)價(jià)企業(yè)現(xiàn)在及未來創(chuàng)造超額利潤能力；二是按照企業(yè)超額利潤分成比例確定高級(jí)管理層薪酬總額；三是公司高級(jí)管理層成員之間按照考核比例分配到具體高管成員。最后以中交路橋公司2012年的績效考核為案例,運(yùn)用本文構(gòu)建的績效評(píng)價(jià)體系進(jìn)行實(shí)例驗(yàn)證,結(jié)果表明,使用該績效評(píng)價(jià)體系是完全可行的,并進(jìn)一步闡述了績效考核方案實(shí)施的保證措施。
[Abstract]:The performance appraisal of senior management is an important problem in the research of modern enterprise theory. Taking Zhongjiao Road and Bridge Construction Co., Ltd as an example, aiming at the present situation and existing problems of the performance appraisal of the company, and applying the principle of the performance appraisal mechanism of senior management, the paper effectively evaluates its performance. First of all, the research background and significance, related literature review, research content and methods are summarized. Then, the paper expounds the traditional theory of enterprise performance and the relevant regulations of our country's "interim measures for evaluating the Management performance of Central Enterprise leaders". Then, the paper analyzes the current situation, problems and reasons of the performance appraisal of Zhongjiao Road and Bridge Company. The analysis results show that the company needs to establish a sound budget assessment organization, select the appropriate evaluation index system, and straighten out the objective and reliable evaluation standard. Especially, it is urgent to construct scientific performance evaluation model, to innovate the evaluation mechanism and to implement the evaluation results. This paper innovates the performance appraisal mechanism of senior management and constructs the performance evaluation model of the relationship between senior management performance and enterprise performance. On the one hand, it innovates theoretically from the angle of salary pricing mechanism, and clarifies that senior management compensation pricing can refer to the sum of basic salary and share compensation. On the other hand, from the perspective of practice, under the guidance of senior management pay pricing theory, a set of feasible senior management performance evaluation scheme is designed. From the perspective that the excess profits between the owner and the senior management are divided according to the agreed proportion, the paper constructs the performance of the senior management (which has the characteristics that can not be directly measured). The performance evaluation model of the relationship between the unobservable variables and the firm performance (with the characteristics that can be directly measured and the observable variables), and the exploration of various index systems and their evaluation methods. Especially how to evaluate the weighted average excess profit, how to introduce the score utility function, how to introduce the enterprise development index function and so on, this article also has made the thorough exploration. On the basis of the innovation of the performance appraisal mechanism of the senior management, the paper designs the performance appraisal scheme of the senior management of Zhongjiao Road Bridge Company. The basic ideas are as follows: first, through the evaluation of the performance of the enterprise, Comprehensive evaluation of the ability of enterprises to create excess profits now and in the future; The second is to determine the total compensation of senior management according to the proportion of excess profits, and the third is to assign the members of senior management according to the proportion of assessment. Finally, taking the performance appraisal of Zhongjiao Road Bridge Company in 2012 as a case study, using the performance evaluation system constructed in this paper to verify the case, the results show that it is feasible to use the performance evaluation system. And further elaborated the performance appraisal plan implementation guarantee measure.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F272.92

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