本文關(guān)鍵詞： 平衡計分卡 公司績效管理 績效管理體系　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟的日益全球化,我國企業(yè)間競爭加劇的同時,也需面對國外強有力的競爭對手。越來越多的企業(yè)開始重視績效管理,它可以通過制定適合且有效的制度來加強企業(yè)管理,一種良好的績效管理方式可以幫助企業(yè)增強競爭力。在所有企業(yè)類型中,融資租賃是新興行業(yè)且發(fā)展前景非常好,所以融資租賃公司更迫切的需要建立適合的績效管理體系來促進公司更進一步的發(fā)展。但目前存在著較多的績效管理體系,能否選擇一種適合且切實可行的體系成為各行業(yè)共同的難題。專家學(xué)者們經(jīng)過長期的研究,給出了這個問題最好的答案——平衡計分卡。平衡計分卡不僅包含了財務(wù)指標(biāo),更添加了非財務(wù)指標(biāo),相比其他績效管理體系能夠更加全面分析數(shù)據(jù),反饋給企業(yè)更多利于發(fā)展的信息。在企業(yè)管理中推進平衡計分卡體系將成為發(fā)展趨勢。本文將理論結(jié)合實踐,運用案例分析的研究方式,探討了在我國經(jīng)濟大環(huán)境下融資租賃公司如何選擇績效管理方式。通過CW租賃公司的案例,采用實地調(diào)研等研究方式了解CW租賃公司的績效管理現(xiàn)狀,并進行問題分析和成因探討,最后在平衡計分卡體系的基礎(chǔ)上構(gòu)建適合CW租賃公司的績效管理體系,為平衡計分卡體系在我國融資租賃行業(yè)中的推廣應(yīng)用提供參考依據(jù)。本文的研究內(nèi)容分為六個章節(jié):第一章為緒論部分,首先從績效管理、融資租賃行業(yè)發(fā)展以及平衡計分卡等三方面介紹研究背景,其次通過介紹績效管理現(xiàn)狀和平衡計分卡發(fā)展現(xiàn)狀突出研究意義,再通過研究國內(nèi)外的文獻綜述,最后指出文章的研究思路和方法和文章創(chuàng)新點。第二章主要介紹企業(yè)績效管理的相關(guān)理論,包括績效的概念,績效管理的概念及績效管理的內(nèi)容,以此來說明績效管理在企業(yè)中運行的流程。第三章主要從概念和核心內(nèi)容介紹了五種國內(nèi)外常用的績效管理方法,包括目標(biāo)管理法、個體比較發(fā)、關(guān)鍵業(yè)績指標(biāo)、360度績效評價方法和平衡計分卡,將它們按照傳統(tǒng)的績效管理方式、改良的績效管理方式和平衡計分卡三個方面來劃分,并這五種方法加以對比,突出平衡計分卡的優(yōu)勢。第四章則著重介紹平衡計分卡體系的相關(guān)內(nèi)容。講述了平衡計分卡的概念,并財務(wù)角度、客戶角度、經(jīng)營流程角度三個方面介紹了平衡計分卡框架的設(shè)計,以及其在企業(yè)中實施的原則、步驟和注意的問題。第五章則是CW租賃公司的案例。首先介紹CW租賃公司和公司的績效管理現(xiàn)狀,文章著重講述的是CW租賃公司的部門和員工績效管理現(xiàn)狀,其次針對現(xiàn)狀指出存在的問題并對問題進行原因分析。再次基于平衡計分卡體系設(shè)計CW租賃公司的績效管理體系。最后對CW租賃公司實施的平衡計分卡體系做出效果評價。第六章是總結(jié)與展望,總結(jié)研究的結(jié)論和不足之處。
[Abstract]:With the increasing globalization of economy, the competition among enterprises in our country is becoming more and more serious, and at the same time, it is also necessary to face strong competition from foreign countries. More and more enterprises begin to attach importance to performance management. It can strengthen the enterprise management by making appropriate and effective system. A good performance management method can help enterprises to enhance their competitiveness. In all types of enterprises, financial leasing is a new industry and the development prospects are very good. Therefore, financial leasing companies need to establish a suitable performance management system to promote the further development of the company. But there are more performance management systems. Whether or not to choose a suitable and feasible system has become a common problem for all industries. After a long period of research, experts and scholars have given the best answer to this question-the balanced scorecard, which not only contains financial indicators, Non-financial indicators are added to enable more comprehensive analysis of data than other performance management systems. It will be a trend to promote the balanced Scorecard system in the enterprise management. This paper discusses how the financial leasing companies choose the performance management method under the economic environment of our country. Through the case of CW leasing company, the paper studies the current situation of the performance management of CW leasing company by using field investigation and other research methods. Finally, on the basis of balanced scorecard system, we construct a performance management system suitable for CW leasing company. The research content of this paper is divided into six chapters: the first chapter is the introduction, first, from the performance management, The development of financial leasing industry and balanced scorecard are introduced in three aspects: the background of the research. Secondly, by introducing the current situation of performance management and the development of balanced scorecard, the research significance is prominent, and then through the study of literature review at home and abroad, The second chapter mainly introduces the related theories of enterprise performance management, including the concept of performance, the concept of performance management and the content of performance management. The third chapter mainly introduces five common methods of performance management at home and abroad from the concept and the core content, including objective management method, individual comparison. According to the traditional performance management, the improved performance management and the balanced scorecard, the key performance indicators are divided into three aspects: 360-degree performance evaluation method and balanced scorecard, and the five methods are compared. Chapter 4th focuses on the relevant contents of the balanced scorecard system. It describes the concept of balanced scorecard, financial angle, customer perspective, This paper introduces the design of balanced Scorecard framework from three aspects of business process angle, and the principles of its implementation in enterprises. Chapter 5th is the case of CW leasing company. Firstly, it introduces the current situation of CW leasing company and its performance management, and focuses on the current situation of department and employee performance management of CW leasing company. Secondly, the existing problems are pointed out and the reasons are analyzed. Thirdly, the performance management system of CW leasing company is designed based on the balanced Scorecard system. Finally, the balanced Scorecard system implemented by CW Leasing Company is made. Chapter 6th is a summary and prospect. Summarize the conclusions and shortcomings of the study.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F272.92;F832.39

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