【作者】 何强；

【导师】 陈德强；

【作者基本信息】 重庆大学 ， 技术经济及管理， 2003， 硕士

【摘要】 绩效管理将是中国企业培育世界级竞争力最为重要的管理制度体系，建立、实施并不断完善企业的绩效管理体系成为摆在每一位CEO案头最紧迫的任务之一。本文研究的企业综合经营绩效管理体系是一种长期的、可持续发展的评价制度，有助于衡量、培植和提升企业的核心能力；它是一个具有创新能力和自我革新能力的战略管理与规划的平台。本文以规范研究、定性研究为主，以实证研究、定量研究为辅。首先对国内外绩效管理的现状及绩效管理的一般框架模型进行深入研究，引入平衡计分卡理论中四个维度的原理，结合绩效管理工作实践中产生的主要问题，通过对分属于不同维度理论业绩指标的建立、改进和拓展，构建了企业综合经营绩效的体系框架。通过对两种理论的深入研究发现：从横向看，将绩效管理的一般框架模型贯穿于平衡计分卡的一个维度，可以较好地完成对这一方面的业绩管理，而且使大量的短期内日常经营管理工作受控于企业长期的战略规划和战略管理；与此同时，从纵向看，将平衡计分卡的四个维度应用于绩效管理的某一阶段，可以使某一经营决策（或活动）均受控于四个不同且符合战略规划和战略管理的维度。首先通过对平衡计分卡四个维度的业绩动因、因果关系的研究，建立起企业综合经营绩效体系的实施框架模型；其次将管理会计中成本习性的理论引入后，改进了杜邦财务评价系统，同时将经资本资产定价理论修正后经济附加值模型作为财务维度的业绩指标，更为有效地优化了财务业绩指标；第三对内部经营过程维度三个方面价值链的分析，将戴明循环原理应用于目标成本法及作业成本法，并将绩效管理的一般原理——关键因素、业绩指标与方法、单个业绩目标及工作策略贯穿于目标成本法与作业成本法的始终，完善了内部经营过程维度的业绩管理；第四引入顾客价值、顾客资产的概念，分析并归纳客户维度的核心结果业绩指标，包括非财务指标时间、质量等；第五通过运用员工资产、共同心理契约的两种原理，建立以员工满意度、员工保持率及员工生产率为主的学习与成长维度的核心员工指标组体系；最后，结合行为科学的理论，对企业综合经营绩效框架体系的激励与补偿系统进行了规范性设计，完成了企业绩效管理的PDCA的闭循环。这样，企业的绩效管理就构造成为战略性的综合绩效管理的体系。它可以使<WP=5>企业信息负担降到最少，为企业战略管理提供强有力的支持，同时注重团队合作 ,防止企业管理机能失调，提高企业激励作用 ,扩大员工的参与意识，有效地提高了企业整体的管理效率。更多还原

【Abstract】 Performance management will be the most important system by which Chinese enterprises cultivate the first-rate competition abilities all over the world. To establish, carry out and better the system of performance management has become the imperative task before each CEO in China.The comprehensive performance management in firms that hereby studied by the article is a long-term, sustainable evaluating system. It can be conducive to measure, cultivate and improve the core abilities in firms, and it is also a platform for strategy management and planning of the abilities of renovation and self-revolution. The article’s research methods focus mainly on standardizing research and qualitative research with the help of quantitative research. Firstly, it has made a further research on the status quo and the general frameworks of the domestic and the overseas performance management; then introduced the four-dimension principles in the Balanced Scorecard theory and according to the main problems in the performance management practices, set up the framework of comprehensive operating performance system in firms by establishing, bettering and developing the performance indices belonged to different dimension theories respectively. Such findings are reached according to the further research on the two theories as follows: the common framework running through one dimension of the Balanced Scorecard will complete the performance management in some aspect more perfectly and make the number of routine operating management in short term be in the control of the enterprise long-term strategy management and planning, and at the same time, applying the four dimension of the Balanced Scorecard to some stage of the common performance management will also make a operating decision be in the control of all the four different dimensions which are suitable for the long-term strategy management and planning. Firstly, with the research on the cause-and-effect of the four dimensions of the Balanced Scorecard has the model of implementing the comprehensive operating framework been set up; secondly, the financial performance indices have been optimized after introducing the theories of cost characters in Management Accounting as well as the Du Pont financially evaluating system was improved and at the same time, the model of Economic Value Added was amended by the Capital Asset Pricing<WP=7>theory to be the indices of the financial dimension; thirdly, analyzed the value chain on the three aspects on the process of inside operation, and applied the Deming’s Theory to the Target Costing & Activity-Based Costing theories, and made the general principles of performance management i.e. key factors, performance indices and methods, single performance target and working strategy running through the all course of target cost’s theories, improved the performance management of the inside operating dimension; fourthly, introducing the concept of value and assets of consumers, and analyzing and generalizing the indices of core outcome performance of the dimension of consumers including the time and quality of non-financial indices etc.; fifthly, set up the core employees’ indices system of the studying and growing dimension of the satisfaction and preserve and productivity by utilizing the two principles of employees’ assets and common psy-treaty, and finally in accordance with the behaviour science, made a standard design on the system of comprehensive operating performance framework and the compensation system.Then the performance management hereto has become the strategy comprehensive performance management system. It can reduce the burden of information to the lest, and provide the firms’ strategy management with a forceful support, and stress on team-work spirit, and prevent the discordance of the management system. It also can improve the stimulating system and enlarge the employees’ participating ideas and improve the overall management effectiveness to a large extant.更多还原