本文選題：工程擔(dān)保行業(yè) + 平衡計(jì)分卡�。� 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：績效評價(jià)體系是企業(yè)績效管理的核心內(nèi)容,績效評價(jià)體系的合理與否,不僅關(guān)系到企業(yè)戰(zhàn)略目標(biāo)的達(dá)成,也影響著企業(yè)管理層及員工的積極性。然而,出于各種原因,績效評價(jià)在我國中小企業(yè)中并未得到廣泛而深入的應(yīng)用,尤其表現(xiàn)在績效評價(jià)體系的設(shè)置有明顯的主觀性、隨意性、片面性。而在“工程擔(dān)保”這個(gè)新興而特殊的行業(yè)中,績效評價(jià)的財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)都明顯不同于制造與流通行業(yè),目前普遍缺乏切合擔(dān)保業(yè)務(wù)特征的績效評價(jià)體系。“平衡計(jì)分卡”因其具有戰(zhàn)略導(dǎo)向性、內(nèi)外平衡性、長短期互補(bǔ)性等特點(diǎn),是當(dāng)前管理會(huì)計(jì)中備受推崇的績效管理工具,本文擬探討“平衡計(jì)分卡”在一個(gè)工程擔(dān)保公司績效考核體系中的應(yīng)用問題,為該公司提供績效考核優(yōu)化建議,期望對同類公司的績效管理也有普適性參考價(jià)值。本文選取的案例公司是深圳市H工程擔(dān)保公司。首先,對該公司實(shí)行關(guān)鍵業(yè)績指標(biāo)進(jìn)行績效管理的情況進(jìn)行了調(diào)查分析,發(fā)現(xiàn)了存在的問題以及形成問題的原因。其次,針對存在的問題,結(jié)合H公司現(xiàn)在的戰(zhàn)略目標(biāo)、運(yùn)用平衡計(jì)分卡工具,對發(fā)現(xiàn)的問題進(jìn)行原因分析。再次,結(jié)合該公司的實(shí)踐經(jīng)驗(yàn),從擔(dān)保行業(yè)市場環(huán)境、H公司的市場定位等方面分析了績效評價(jià)的目標(biāo),利用專家調(diào)查問卷結(jié)果對公司現(xiàn)有的績效指標(biāo)體系進(jìn)行修正完善,并引入層次分析法對指標(biāo)權(quán)重科學(xué)設(shè)置,對績效考核反饋機(jī)制進(jìn)行完善,對績效考核預(yù)期效果進(jìn)行分析,這也是本文的重心所在。最后,從績效評價(jià)的各個(gè)方面為H公司提出相關(guān)建議,并意欲把績效評估與薪酬改制結(jié)合起來,促進(jìn)公司管理層盡心盡責(zé),確保企業(yè)戰(zhàn)略績效目標(biāo)的實(shí)現(xiàn)。本文的調(diào)查與研究,可以得出以下幾點(diǎn)結(jié)論:首先,平衡計(jì)分卡可以有效地幫助擔(dān)保企業(yè)將戰(zhàn)略績效轉(zhuǎn)化為可操作的績效指標(biāo)體系,并自上而下地為公司員工所理解和接受。其次,完善后的基于平衡計(jì)分卡進(jìn)行公司績效考核在提升H公司短期經(jīng)營績效的同時(shí)有利于公司的長遠(yuǎn)發(fā)展。最后,績效考核體系必須有良好的反饋機(jī)制并與獎(jiǎng)懲、薪酬、晉升制度相配合才會(huì)整體有效。
[Abstract]:Performance evaluation system is the core content of enterprise performance management. Whether the performance evaluation system is reasonable or not is not only related to the achievement of strategic objectives, but also affects the enthusiasm of management and staff.However, for various reasons, performance evaluation has not been widely and deeply applied in the small and medium-sized enterprises of our country, especially in the setting of performance evaluation system has obvious subjectivity, randomness, one-sidedness.In the new and special industry of "engineering guarantee", the financial index and non-financial index of performance evaluation are obviously different from that of manufacturing and circulation industry, and there is a general lack of performance evaluation system suitable for the characteristics of guarantee business at present."balanced Scorecard" is a highly respected performance management tool in current management accounting because of its characteristics of strategic orientation, internal and external balance, long-term and short-term complementarity, etc.This paper discusses the application of "balanced Scorecard" in the performance appraisal system of a project guarantee company, and provides the company with suggestions for the optimization of performance appraisal. It is expected that it will also be of universal reference value to the performance management of similar companies.The case company selected in this paper is Shenzhen H Engineering guarantee Company.Firstly, the paper investigates and analyzes the performance management of key performance indicators, and finds out the existing problems and the causes of the problems.Secondly, according to the existing problems, combined with H company's current strategic objectives, using the balanced scorecard tool, the causes of the problems are analyzed.Thirdly, combined with the company's practical experience, this paper analyzes the objectives of performance evaluation from the market positioning of the guarantee industry market environment, and makes use of the results of the expert questionnaire to revise and perfect the existing performance index system of the company.And the introduction of AHP to the index weight scientific setting, performance appraisal feedback mechanism to improve the performance appraisal of the expected effect of analysis, this is the focus of this paper.Finally, from the performance evaluation of the various aspects of H company put forward relevant recommendations, and intends to combine performance evaluation with compensation reform, to promote the company management dedication to ensure the realization of corporate strategic performance goals.The investigation and research in this paper can draw the following conclusions: first, balanced scorecard can effectively help guarantee enterprises to transform strategic performance into an operational performance index system, and be understood and accepted by employees from top to bottom.Secondly, the performance evaluation based on balanced scorecard is beneficial to the long-term development of H company.Finally, the performance appraisal system must have the good feedback mechanism and the reward and punishment, the salary, the promotion system will be effective as a whole.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.39;F830.42

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