本文關(guān)鍵詞： 績效考核 平衡計(jì)分卡 績效管理體系設(shè)計(jì)　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在戰(zhàn)略規(guī)劃越來越受到中國企業(yè)關(guān)注的同時(shí),西方企業(yè)開始關(guān)注戰(zhàn)略執(zhí)行,而戰(zhàn)略績效管理對(duì)戰(zhàn)略執(zhí)行起著至關(guān)重要的作用,平衡計(jì)分卡作為戰(zhàn)略績效管理的核心工具,經(jīng)歷了近30年的發(fā)展歷程,現(xiàn)在被越來越多的企業(yè)所接受并使用。平衡計(jì)分卡最早由哈佛商學(xué)院的教授羅伯特卡普蘭與復(fù)興全球戰(zhàn)略集團(tuán)的總裁諾頓提出,它的出現(xiàn)將公司的戰(zhàn)略制定與績效管理結(jié)合起來,打破了傳統(tǒng)的以財(cái)務(wù)指標(biāo)為考核的局限性,從財(cái)務(wù)與非財(cái)務(wù)兩個(gè)不同方面衡量企業(yè)業(yè)績,并從財(cái)務(wù)、客戶、內(nèi)部運(yùn)營、學(xué)習(xí)與發(fā)展四個(gè)維度來指導(dǎo)制定目標(biāo)。Y集團(tuán)公司作為省屬重要國有企業(yè)之一,從2005年成立總資產(chǎn)16億元發(fā)展到了2016年總資產(chǎn)2000億元,“十三五”期間力爭在2018年進(jìn)入中國企業(yè)500強(qiáng),“十三五”末實(shí)現(xiàn)收入800億,進(jìn)入中國企業(yè)400強(qiáng)。11年的發(fā)展時(shí)間Y集團(tuán)公司經(jīng)歷了市場化(以代建為主)、金融化(土地一級(jí)開發(fā)與單一城市開發(fā))、國際化(城市綜合配套)三個(gè)階段。經(jīng)過這11年的快速發(fā)展,公司在各大業(yè)務(wù)板塊中取得了不錯(cuò)的成績,Y集團(tuán)從表面上看收入和凈利潤獲得了大幅度增長,但員工滿意度不高,人才流失現(xiàn)象較為嚴(yán)重,這些問題集中反映出Y集團(tuán)在人力資源管理上特別是績效管理中存在著問題。人力資源是企業(yè)的核心資源,對(duì)企業(yè)總體戰(zhàn)略和發(fā)展目標(biāo)的實(shí)現(xiàn)起著至關(guān)重要的作用,人力資源管理水平的高低直接關(guān)系到企業(yè)核心競爭力的提升程度;績效管理是人力資源管理的重要內(nèi)容,也是戰(zhàn)略管理構(gòu)成的一個(gè)重要因素。本文就Y集團(tuán)公司績效管理現(xiàn)狀和實(shí)際出發(fā),提出Y集團(tuán)公司引入平衡計(jì)分卡的必要性,結(jié)合SWOT分析法繪制了Y集團(tuán)公司戰(zhàn)略地圖,并在集團(tuán)層面與部門層面分別制定了平衡計(jì)分卡,目的是希望將公司戰(zhàn)略與平衡計(jì)分卡相互關(guān)聯(lián),在引入平衡計(jì)分卡后能夠讓高層管理人員更加合理地配置資源;有助于完善內(nèi)部運(yùn)營;激發(fā)員工工作主動(dòng)性從而提高績效水平,最終確保公司戰(zhàn)略的實(shí)現(xiàn)。本文的新意在于通過研究,從平衡計(jì)分卡四個(gè)維度出平衡計(jì)分卡與激勵(lì)理論、創(chuàng)新理論、內(nèi)控理論之間的關(guān)聯(lián)性。論文分為六個(gè)部分,第一章節(jié)介紹研究背景、研究意義與國內(nèi)外研究綜述;第二章節(jié)在相關(guān)理論綜述中研究了平衡計(jì)分卡與激勵(lì)理論、創(chuàng)新理論、內(nèi)控理論之間的關(guān)聯(lián)性;第三章節(jié)從Y集團(tuán)公司概況、公司績效考核存在的問題以及績效評(píng)價(jià)現(xiàn)狀三個(gè)方面對(duì)績效管理現(xiàn)狀做了描述與分析(提出問題、分析問題);第四章節(jié)闡述了運(yùn)用平衡計(jì)分卡進(jìn)行績效管理體系設(shè)計(jì)(解決問題);第五章節(jié)介紹運(yùn)用平衡計(jì)分卡進(jìn)行績效評(píng)價(jià)的實(shí)施步驟與注意事項(xiàng);第六章節(jié)是結(jié)論與展望。
[Abstract]:At the same time, the western enterprises begin to pay attention to the strategic implementation, and the strategic performance management plays an important role in the strategic implementation. The balanced Scorecard is the core tool of the strategic performance management. After nearly 30 years of development, it is now accepted and used by more and more enterprises. The balanced scorecard was first proposed by Robert Kaplan, a professor at Harvard Business School, and Norton, president of Renaissance Global Strategy Group. It combines the strategy formulation and performance management of the company, breaks the limitation of the traditional financial index, measures the enterprise performance from the two different aspects of finance and non-finance, and measures the enterprise performance from the financial, customer, internal operation. Learning and developing four dimensions to guide the formulation of goal. Y Group Company as one of the important state-owned enterprises in the province. From the establishment of total assets of 1.6 billion yuan in 2005 to 200 billion yuan of total assets on 2016, during the 13th Five-Year Plan period, we strive to enter the top 500 Chinese enterprises in 2018, and realize the income of 80 billion at the end of the 13th Five-Year Plan. After 11 years of development, the company has experienced three stages: marketization, financialization (land first level development and single city development), internationalization (comprehensive city matching). 11 years of rapid development, The company has achieved good results in the major business sectors. On the surface, Group Y has achieved substantial growth in revenue and net profit, but the employee satisfaction is not high, and the brain drain phenomenon is relatively serious. These problems reflect the existence of problems in the management of human resources, especially in the performance management of Y Group, which is the core resource of the enterprise and plays a vital role in the realization of the overall strategy and development objectives of the enterprise. The level of human resource management is directly related to the improvement of enterprise core competitiveness, performance management is an important content of human resources management, It is also an important factor of strategic management. Based on the present situation and practice of performance management of Y Group Company, this paper puts forward the necessity of introducing balanced Scorecard in Y Group Company, and draws the strategic map of Y Group Company with SWOT analysis method. At the group level and the department level, the balanced scorecard is made separately, the purpose is to connect the company strategy and the balanced scorecard, after introducing the balanced scorecard, the senior management can allocate the resources more reasonably. It is helpful to perfect internal operation, stimulate employees' work initiative and improve performance level, and finally ensure the realization of company strategy. The innovation of this paper lies in the study of balanced scorecard and incentive theory from the four dimensions of balanced scorecard. The thesis is divided into six parts: the first chapter introduces the research background, the significance of the research and the domestic and foreign research review; the second chapter studies the balanced scorecard and incentive theory in the related theoretical review. The third chapter describes and analyzes the current situation of performance management from three aspects: the general situation of Y Group Company, the problems existing in company performance appraisal and the current situation of performance evaluation. Chapter 4th describes the use of balanced Scorecard for performance management system design (problem solving) 5th chapter introduces the use of balanced Scorecard performance evaluation implementation steps and points for attention; 6th chapter is the conclusion and prospects.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F279.26

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