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论文编号：	12291
作者编号：	2320180776
上传时间：	2021/3/4 9:18:21
中文题目：	基于平衡计分卡的A国有企业绩效评价体系研究
英文题目：	Research on the performance evaluation system of A State-owned Enterprise based on Balanced Score Card
指导老师：	姚颐
中文关键字：	平衡计分卡；国有企业；绩效评价
英文关键字：	Balanced Score Card；State-owned Enterprise；performance evaluation system
中文摘要：	企业的经营发展是个复杂的系统性工程，诚如美国石油大亨洛克菲勒先生在自传中提到的“我们勤奋工作，展望未来，设定目标，解决问题，把握机遇，稳健前行，一步一个脚印。”同时，按照经济学的“委托—代理理论”，由于公司管理层与所有者存在信息不对称，所有者为了实现自身价值最大化，需要设计一系列制度安排来调和双方利益冲突。绩效考核与评价应运而生，并随着企业管理的需求不断演进。20世纪90年代，由美国学者卡普兰和诺顿教授提出的基于战略目标的平衡计分卡绩效评价工具，在理论界和实务界得到了高度关注和广泛应用。本文通过案例与理论相结合，综合运用案例分析法、层次分析法等，以母公司为考核人、A集团为被考核人，重新建立基于平衡计分卡的A国有企业绩效评价体系。本文首先提出企业绩效管理的重要作用，介绍国内外平衡计分卡研究成果。随后，介绍绩效管理的概念和相关理论，详细介绍平衡计分卡。第三部分详述B市国有企业A集团基本情况、绩效评价体系框架、目前运行情况并分析存在问题，在此基础上说明建立新绩效评价体系的可行性和必要性。第四部分为本文的重心，根据A集团的战略目标，层层分解细分，绘制战略地图，将企业的战略目标落实到平衡计分卡的四个维度上，构建基于平衡计分卡的A集团绩效评价体系。最后得出结论，并从实际出发，提出后续改进建议。本文通过构建基于平衡计分卡的新绩效评价体系，能够更好服务公司战略，促进A集团平稳健康发展。得出结论：一是，制定和运用绩效评价体系要从公司实际情况出发。根据地域、行业、规模和生命周期等实际情况出发，设计绩效评价体系。二是，以人为本，通过建立奖惩机制等多种措施，充分激发员工主观能动性。运用好“效率”和“公平”的标尺，公平合理的衡量员工劳动成果。
英文摘要：	The operation and development of an enterprise was a complex and systematic project. Just as Mr. John D. Rockefeller mentioned in his autobiography ,"we did our day’s work as we met it, looking forward to what we could see in the distance and keeping well up to our opportunities, but laying our foundations firmly." At the same time, according to the "principal-agent theory", due to the information asymmetry between the management and the owners, a series of institutional arrangements were designed by the owners to reconcile the conflict of interests between two sides. A series of performance appraisal systems were developed and used in enterprise management. In the 1990s, the Balanced Score Card firstly developed by American scholar Professor Kaplan and Professor Norton, which was highly concerned and widely used in theoretical and practical fields. Through a combination of case and theory, a series of methods, such as case analysis, analytic hierarchy process etc., were used to establish a state-owned enterprise performance evaluation system. In the system, the parent company was the assessor and group A was the examinee. In the first part, The importance of enterprise performance management and introductions of Balanced Scorecard were recommended in this paper. Secondly, an?introduction of?the performance theories?and a detailed description of Balanced Score Card were given. The third part was about details of the performance evaluation system of group A and the analysis of existing problems. On this basis, the feasibility and necessity of establishing a new performance evaluation system were explained. The fourth part was the most important part of this paper. According to the strategic objectives of group A, the paper decomposed the strategic target layer by layer, drew a strategic map, implemented the strategic objectives into four dimensions of the balanced scorecard, and finally constructed a new performance evaluation system of group A. The last part was the conclusion and the follow-up improvement suggestions, which were put forward. This paper constructed a new performance evaluation system based on Balanced Score Card, which could better serve the company's strategy and promote the stable and healthy development of group A. The conclusions were: Firstly, the formulation and application of performance evaluation system should started from the actual situation of a company. The performance evaluation system was designed, according to the actual situation of region, industry, scale and Business Life Cycle. Secondly, people-oriented, through the establishment of rewards and punishment mechanisms and other measures, could fully stimulate the subjective initiative of employees. By Using the "efficiency" and "fairness" yardstick, companies should fairly and reasonably measured employee labor results.
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