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论文编号：	14968
作者编号：	2320224019
上传时间：	2024/12/7 14:21:49
中文题目：	基于平衡计分卡的XE公司集团化绩效考核研究
英文题目：	Research on Performance Appraisal of XE Group Based on Balanced Scorecard
指导老师：	牛芳
中文关键字：	绩效考核;平衡计分卡;企业集团;企业战略
英文关键字：	Performance Appraisal；Balanced Scorecard；Enterprise Group；Corporate Strategy
中文摘要：	在《国企改革三年行动方案（2020－2022 年）》政策指导下，国有企业走上了市场化经营的新道路，在谋求经济社会高质量发展的前提下，以多元化集团企业为突出代表的国有企业，迎来了前所未有的发展机遇期，要实现经济效益的最大化，国有企业集团就必须对自身组织架构进行合理优化，提高母子公司间的精细化管理和合理分工，提升集团化管理水平，以提升企业的综合竞争力。越来越多的国有企业集团选择以绩效考核为抓手，通过引入平衡计分卡，多角度了解掌握企业经营发展状况，实现母公司对子公司的多维度综合管控，保证集团整体战略目标的有效部署。 本文以XE公司的集团化绩效考核为研究案例，首先，通过文献分析法对集团化管理、绩效考核及平衡计分卡相关理论进行深入学习，为后续实例研究提供理论基础。其次，通过对相关管理者的访谈，针对XE公司现行集团化绩效考核系统进行了整体的剖析，厘清绩效考核存在的问题，主要包括集团化绩效考核指标与集团化战略脱节、绩效考核维度设置不合理、考核指标设定缺乏科学性、考核结果对企业经营发展缺乏指导性等问题，得出XE公司集团化绩效考核亟待优化的结论。然后，通过引入平衡计分卡，探讨解决XE公司集团化绩效考核现有问题的方法和思路，即建立XE公司集团化绩效考核与战略管理体系：第一，基于XE公司集团化绩效考核存在的问题确定该体系设计思路；第二，体系建设的前期准备，主要包括战略环境扫描和确定集团化绩效考核设计目标与原则；第三，根据企业战略绘制战略地图；第四，利用德尔菲法与层析分析法，明确战略执行责任机制，即设计集团化绩效考核指标及权重。最后，提出了可行性较强的保障措施，为XE公司集团化绩效考核的实施落地奠定基础。 本文通过对XE公司集团化绩效考核体系的实地调查与深入剖析，构建出以企业战略为导向的基于平衡计分卡的绩效考核体系，对多元化企业集团和正在经历经济体制改革的国有企业，具有一定的参考价值。
英文摘要：	Under the guidance of the "Three-year Action Plan for State-owned Enterprise Reform (2020-2022)" policy, state-owned enterprises have embarked on a new road of market-oriented management mechanism. Under the premise of seeking high-quality economic and social development, State-owned enterprises with diversified group enterprises as the prominent representative have ushered in an unprecedented period of development opportunities. State-owned enterprise groups must reasonably optimize their own organizational structure, improve the fine management and reasonable division of labor between parent and subsidiary companies, and enhance the level of group management, so as to enhance the comprehensive competitiveness of enterprises. More and more state-owned enterprise groups choose to take performance appraisal as the starting point. By introducing balanced scorecard, they can understand and master the operation and development status of enterprises from multiple angles, realize the multidimensional comprehensive control of the parent company over its subsidiaries, and ensure the effective deployment of the group's overall strategic objectives. This paper takes the collectivized performance appraisal of XE Company as a case study. Firstly, through literature analysis, it conducts in-depth study on the related theories of collectivized management, performance appraisal and balanced scorecard to provide theoretical basis for the subsequent case study. Secondly, through interviews with relevant managers, this paper makes an overall analysis of the current group performance appraisal system of XE Company and clarifies the existing problems in performance appraisal: Problems such as the disconnection between the performance appraisal index and the strategy of the group, unreasonable setting of the performance appraisal dimension, the lack of scientific setting of the assessment index, and the lack of guidance of the assessment results for the operation and development of the enterprise have led to the conclusion that the performance appraisal of XE Group needs to be optimized urgently. Then, through the introduction of balanced scorecard, the paper discusses the methods and ideas to solve the existing problems of XE company's collectivized performance appraisal, namely the establishment of XE company's collectivized performance appraisal and strategic management system: First, based on the existing problems of XE company's collectivized performance appraisal, determine the system design ideas; Second, complete the preliminary preparation of the system construction, which mainly includes the strategic environment scanning and determining the design objectives and principles of the group performance appraisal; Third, draw strategic map according to enterprise strategy; Fourth, the Delphi method and chromatography method are used to clarify the strategy execution responsibility mechanism, that is, to design the performance evaluation indicators and weights of the group. Finally, the paper puts forward some feasible safeguard measures, which lays a foundation for the implementation of XE group performance assessment. Finally, the paper puts forward some feasible safeguard measures, which lays a foundation for the implementation of XE group performance assessment. Based on the field investigation and in-depth analysis of XE company's performance appraisal system, this paper constructs a performance appraisal system based on balanced scorecard, which is oriented by enterprise strategy. It has certain reference value for diversified enterprise groups and state-owned enterprises undergoing economic system reform.
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