本文關(guān)鍵詞：J擔(dān)保公司績(jī)效評(píng)價(jià)體系改進(jìn)研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：針對(duì)中小企業(yè)融資難問題，國(guó)家建立完善了中小企業(yè)融資擔(dān)保體系。經(jīng)過十多年的發(fā)展，擔(dān)保體系日趨成熟，擔(dān)保公司的競(jìng)爭(zhēng)日趨激烈。面對(duì)激烈的競(jìng)爭(zhēng)，擔(dān)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(jìng)爭(zhēng)力，促進(jìn)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(jià)值。平衡計(jì)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(shè)計(jì)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(dá)。本文基于平衡計(jì)分卡理論，對(duì)J擔(dān)保公司的績(jī)效評(píng)價(jià)體系進(jìn)行了改進(jìn)研究，，以促進(jìn)J擔(dān)保公司戰(zhàn)略的有效執(zhí)行，增強(qiáng)公司的核心競(jìng)爭(zhēng)力。 本文對(duì)J擔(dān)保公司現(xiàn)有的績(jī)效評(píng)價(jià)體系進(jìn)行分析，剖析了J擔(dān)保公司目前存在的績(jī)效考核與公司戰(zhàn)略脫節(jié)，績(jī)效考核主體比較單一，考核目的不明確，忽于收集績(jī)效考評(píng)信息，缺乏績(jī)效考核后的改進(jìn)環(huán)節(jié)等問題。為明確公司戰(zhàn)略，運(yùn)用SWOT分析法，通過對(duì)J擔(dān)保公司內(nèi)外環(huán)境的分析，對(duì)比選擇了J擔(dān)保公司的最優(yōu)戰(zhàn)略。以平衡計(jì)分卡為基礎(chǔ)，對(duì)J擔(dān)保公司績(jī)效評(píng)價(jià)體系進(jìn)行改進(jìn)，形成了一個(gè)具有戰(zhàn)略導(dǎo)向的系統(tǒng)性公司績(jī)效評(píng)價(jià)體系。根據(jù)J擔(dān)保公司的戰(zhàn)略目標(biāo)和自身經(jīng)營(yíng)特點(diǎn)，從財(cái)務(wù)層面、客戶層面、內(nèi)部業(yè)務(wù)流程層面、學(xué)習(xí)與成長(zhǎng)層面選取相應(yīng)評(píng)價(jià)指標(biāo)。改進(jìn)后的績(jī)效評(píng)價(jià)體系能有效促進(jìn)J擔(dān)保公司戰(zhàn)略目標(biāo)的達(dá)成，引導(dǎo)與規(guī)范J擔(dān)保公司的經(jīng)營(yíng)行為，加強(qiáng)客戶與企業(yè)的聯(lián)系，使企業(yè)與員工一起成長(zhǎng)。 本文闡述了在J擔(dān)保公司實(shí)施平衡計(jì)分卡的全過程，在實(shí)踐上證明了業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系建立的起點(diǎn)是公司使命。在設(shè)計(jì)具體指標(biāo)時(shí)要以公司的SWOT分析情況為依據(jù)并靈活運(yùn)用平衡計(jì)分卡的指導(dǎo)思想。除此之外，為J擔(dān)保公司和其他類似企業(yè)的業(yè)績(jī)?cè)u(píng)價(jià)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(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.39;F830.42

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