本文關(guān)鍵詞：J擔保公司績效評價體系改進研究　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 擔保公司 績效評價 平衡計分卡

【摘要】：針對中小企業(yè)融資難問題，國家建立完善了中小企業(yè)融資擔保體系。經(jīng)過十多年的發(fā)展，擔保體系日趨成熟，擔保公司的競爭日趨激烈。面對激烈的競爭，擔保公司在發(fā)展中必須具備清晰并行之有效的戰(zhàn)略，才能培植公司的核心競爭力，促進公司可持續(xù)發(fā)展。然而,公司只有好的戰(zhàn)略是不夠的，好的公司戰(zhàn)略只有有效執(zhí)行才能凸顯其價值。平衡計分卡具備提升企業(yè)戰(zhàn)略有效執(zhí)行的功能，能夠消除戰(zhàn)略設計與戰(zhàn)略執(zhí)行的鴻溝，使企業(yè)戰(zhàn)略更為有效地在企業(yè)中傳達。本文基于平衡計分卡理論，對J擔保公司的績效評價體系進行了改進研究，，以促進J擔保公司戰(zhàn)略的有效執(zhí)行，增強公司的核心競爭力。 本文對J擔保公司現(xiàn)有的績效評價體系進行分析，剖析了J擔保公司目前存在的績效考核與公司戰(zhàn)略脫節(jié)，績效考核主體比較單一，考核目的不明確，忽于收集績效考評信息，缺乏績效考核后的改進環(huán)節(jié)等問題。為明確公司戰(zhàn)略，運用SWOT分析法，通過對J擔保公司內(nèi)外環(huán)境的分析，對比選擇了J擔保公司的最優(yōu)戰(zhàn)略。以平衡計分卡為基礎(chǔ)，對J擔保公司績效評價體系進行改進，形成了一個具有戰(zhàn)略導向的系統(tǒng)性公司績效評價體系。根據(jù)J擔保公司的戰(zhàn)略目標和自身經(jīng)營特點，從財務層面、客戶層面、內(nèi)部業(yè)務流程層面、學習與成長層面選取相應評價指標。改進后的績效評價體系能有效促進J擔保公司戰(zhàn)略目標的達成，引導與規(guī)范J擔保公司的經(jīng)營行為，加強客戶與企業(yè)的聯(lián)系，使企業(yè)與員工一起成長。 本文闡述了在J擔保公司實施平衡計分卡的全過程，在實踐上證明了業(yè)績評價指標體系建立的起點是公司使命。在設計具體指標時要以公司的SWOT分析情況為依據(jù)并靈活運用平衡計分卡的指導思想。除此之外，為J擔保公司和其他類似企業(yè)的業(yè)績評價提供了思路和方法上的借鑒。
[Abstract]:In view of the financing difficulties of small and medium-sized enterprises, the state has established and perfected the financing guarantee system of SMEs. After more than 10 years of development, the guarantee system has become increasingly mature, and the competition of the guarantee companies is becoming increasingly fierce. The guarantee company must have clear and effective strategy in order to cultivate the core competitiveness of the company and promote the sustainable development of the company. However, it is not enough for the company to have a good strategy. A good corporate strategy can only be implemented effectively to highlight its value. Balanced Scorecard has the function of enhancing the effective implementation of corporate strategy, and can eliminate the gap between strategy design and strategy implementation. Based on the balanced scorecard theory, this paper improves the performance evaluation system of J guarantee company, in order to promote the effective implementation of J guarantee company strategy. Enhance the core competitiveness of the company. This paper analyzes the existing performance evaluation system of J guarantee company, analyzes the disconnection between the performance appraisal and the company strategy, the main body of performance appraisal is single, and the purpose of evaluation is not clear. In order to clarify the company strategy, SWOT analysis was used to analyze the internal and external environment of J guarantee company. The optimal strategy of J guarantee company is chosen. Based on the balanced scorecard, the performance evaluation system of J guarantee company is improved. According to the strategic objectives and operating characteristics of J guarantee company, from the financial level, customer level, internal business process level. Learning and growth level selected the corresponding evaluation indicators. The improved performance evaluation system can effectively promote the achievement of the strategic objectives of J guarantee companies, guide and standardize J guarantee company's business behavior. Strengthen the relationship between customers and enterprises, so that enterprises and employees grow together. This paper expounds the whole process of implementing balanced Scorecard in J guarantee Company. It is proved in practice that the starting point of establishing the performance evaluation index system is the mission of the company. The guiding ideology of the balanced scorecard should be used flexibly in the design of the specific indicators based on the SWOT analysis of the company. . It provides some ideas and methods for J-guarantee company and other similar enterprises to evaluate their performance.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.39;F830.42

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