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论文编号：	162
作者编号：	052194
上传时间：	2007/12/20 15:46:08
中文题目：	TSL集团子公司绩效评价体系设计
英文题目：	Study on the Design of TSL Gro
指导老师：	崔勋
中文关键字：	企业集团、子公司、绩效评价、TS
英文关键字：	Corporate Subsidiary Perform
中文摘要：	目前，不论国内的还是国外的企业绩效评价体系，许多企业集团在使用了这些评价方法后发现很难达到理想的效果。这是因为：1、现行的绩效评价方法大多是通过多家、甚至上万家企业总结出来的一个普遍适用的企业经营绩效评价体系，有些体系甚至只是一个理论框架，因此，如果全部照搬这些体系，对于不同管理水平和信息水平的企业，其效果也会有差异，会受到或多或少的局限，即使是当前最流行的卓越绩效评价和平衡记分卡在实施中都显现了一定的局限性。2、企业集团对子公司的绩效评价是母公司对子公司的绩效评价，与单体企业绩效评价相比，其特殊性源于母公司对子公司管理的特殊性。 本文以TSL集团子公司绩效评价为例，以传统企业绩效评价理论为基础，比较研究并借鉴常用的绩效评价方法，立足于TSL集团特殊的行业环境和子公司运营管理现状，通过对TSL集团子公司绩效评价现状的分析，阐述了TSL集团设计新的子公司绩效评价体系的必要性。并随之建立了TSL集团对子公司绩效评价体系的框架，从评价主客体、评价目的、评价原则、评价指标、评价标准、评价方法和评价报告几个方面进行综合的子公司绩效评价体系设计；最后对该绩效评价体系有效运行步骤和条件进行了分析。 在论文写作中，通过查阅国内外书籍作为理论参考工具，通过互联网检索下载子公司绩效评价的最新学术文章作为参考资料，通过分析TSL集团子公司绩效评价案例作为设计基础，通过搜集分析行业法规和制度准则作为设计依据。 在对TSL集团子公司绩效评价体系的设计中，作者的创新点在于子公司绩效评价体系中独特的指标体系的建立，该指标体系是在融合现行绩效评价指标理论和常用方法的基础上，结合TSL集团所处的环境和自身情况而设计的，既关注以短期绩效为目的的经营业绩考核，又兼顾子公司运营过程中的过程管理，促使子公司不断提高运营管理水平，有利于子公司打造核心竞争力。各项评价指标是一个相互间有着逻辑关系的指标体系。按企业生存、发展所需要达到的从低到高的标准来逐级设计的，从法律法规符合、到行业规范的遵守、到运营管理各流程环节的标准与规范、到组织体系的有效保障、再到领导力的牵引和凝聚，最后，各标准要求的结果最终反映在企业的经营结果指标上。该指标体系又细分为一级指标、二级指标和评价细则。同时，针对两类不同性质的评价指标作者采用了相适应的评价标准和方法，使过程评价和结果评价两类指标有效的结合，达到相对全面、客观和准确的评价效果。 文章还对影响绩效评价体系有效运行的步骤和条件进行了阐述，并根据绩效管理过程中的相关启示对新体系运行进行了展望。
英文摘要：	Presently there are many enterprise performance appraisal systems domestic or foreign, but when applying them corporate can only get unsatisfied effects. The reasons are lying in two aspects. First, most of current performance appraisal systems came from experience of a great number even thousand of enterprises, aiming common use for corporate; some systems are even only a theoretical frame. Therefore, to different management and information systems, the effects of using performance appraisal systems are different, even the most popular excellent performance appraisal system and balance marking show weakness when applying. Secondly, performance appraisal to sub-companies by corporate is appraisal from parent company, it is differentiated by the management of parent corporate compared to single company performance appraisal. This article took TSL Group performance appraisal on sub-companies as an example. The analysis explained the necessity of TSL establishing performance appraisal system on sub-companies though analysis of applying and problems of current appraisal systems. It was based on traditional enterprise performance appraisal systems, comparing with commonly used performance appraisal methods, and combining the specific industry and subsidiary’s operation and management. A performance appraisal system frame was set up in the article, which includes appraisal subject, aim, indicators, principle, main standards, method, report, and procedure and executive condition. The writer referred to a number of domestic and foreign enterprise performance appraisal systems, carried out case studies on TSL subsidiary performance appraisal, analyzed laws and regulations and reports on medicine industry, When designing TSL subsidiary performance appraisal system, the creativeness lied in the set up of specific indicators on subsidiary. It was based on current performance appraisal indicator theories and common methods, combining TSL’s surroundings and conditions, focusing on short-term performance, meanwhile taking procedure management into account. It benefits the sub-companies in improving management and setting up core competitiveness. Different indicators form a logical system. It was programmed from existing to developing, profiled on law and industry regulations, company’s management procedure, organization system, leadership and teamwork, and performance results. This indicator system is divided into two degree and some appraisal rules detailed. In order to get the entire, impersonal and exact appraisal result, there are different appraisal standard and methods correspond to different indicators, including process appraisal and result appraisal. In the end, the steps and conditions for it to run effectively are introduced; meanwhile, the influencing factors and prospect of the appraisal system according to the revelation from performance management are described.
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