平衡计分卡最早由哈佛商学院的教授罗伯特卡普兰与复兴全球战略集团的总裁
诺顿提出，它的出现将公司的战略制定与绩效管理结合起来，打破了传统的以财
务指标为考核的局限性，从财务与非财务两个不同方面衡量企业业绩，并从财务、
客户、内部运营、学习与发展四个维度来指导制定目标
Y 集团公司作为省属重要国有企业之一，从 2005 年成立总资产 16 亿元发展
到了 2016 年总资产 2000 亿元，“十三五”期间力争在 2018 年进入中国企业 500
强，“十三五”末实现收入 800 亿，进入中国企业 400 强。11 年的发展时间 Y 集
团公司经历了市场化（以代建为主）、金融化（土地一级开发与单一城市开发）、
国际化（城市综合配套）三个阶段。经过这 11 年的快速发展，公司在各大业务
板块中取得了不错的成绩， Y 集团从表面上看收入和净利润获得了大幅度增长，
但员工满意度不高，人才流失现象较为严重，这些问题集中反映出 Y 集团在人力
资源管理上特别是绩效管理中存在着问题。人力资源是企业的核心资源,对企业
总体战略和发展目标的实现起着至关重要的作用，人力资源管理水平的高低直接
关系到企业核心竞争力的提升程度；绩效管理是人力资源管理的重要内容,也是
战略管理构成的一个重要因素
本文就 Y 集团公司绩效管理现状和实际出发，提出 Y 集团公司引入平衡计分
卡的必要性，结合 SWOT 分析法绘制了 Y 集团公司战略地图，并在集团层面与部
门层面分别制定了平衡计分卡，目的是希望将公司战略与平衡计分卡相互关联，
在引入平衡计分卡后能够让高层管理人员更加合理地配置资源；有助于完善内部
运营；激发员工工作主动性从而提高绩效水平，最终确保公司战略的实现。本文
的新意在于通过研究，从平衡计分卡四个维度出平衡计分卡与激励理论、创新理
论、内控理论之间的关联性
论文分为六个部分，第一章节介绍研究背景、研究意义与国内外研究综述；摘要
第二章节在相关理论综述中研究了平衡计分卡与激励理论、创新理论、内控理论
之间的关联性；第三章节从 Y 集团公司概况、公司绩效考核存在的问题以及绩效
评价现状三个方面对绩效管理现状做了描述与分析（提出问题、分析问题）；第
四章节阐述了运用平衡计分卡进行绩效管理体系设计（解决问题）；第五章节介
绍运用平衡计分卡进行绩效评价的实施步骤与注意事项；第六章节是结论与展望
关键词：绩效考核 平衡计分卡 绩效管理体系设计ABSTRACT
In the strategic planning has attracted more and more attention Chinese
enterprises at the same time, Western companies began to focus on the
implementation of the strategy, strategy and performance management of the
implementation of the strategy plays a vital role in the Balanced Scorecard as the core
tool of strategic performance management, has experienced nearly 30 years of
development, now accepted by more and more enterprises and use. The balanced
scorecard is the earliest by the president of Harvard Business School professor Robert
Kaplan and the revival of global strategy group Norton proposed, it will appear to the
company&39;s strategy combined with performance management, breaking the traditional
financial indicators as the limitations of the assessment, from two different aspects of
financial and non-financial measure of corporate performance, and from financial,
customer, internal operation, study and development of four dimensions to guide the
formulation of objectives.
Y group company is one of the important provincial state-owned enterprises,
from its establishment in 2005, the total assets of 1 billion 600 million yuan to 2016
the total assets of 200 billion yuan, and strive in 2018 to enter the top 500 enterprises
in 13th Five-Year China , 13th Five-Year at the end of 80 billion in revenue,
entered the top 400 enterprises Chinese. 11 years of development time Y group has
gone through the market (with the construction of the main), Finance (land level
development and a single urban development), International (urban comprehensive
supporting) in three stages. The rapid development in the past 11 years, the company
has achieved good results in the major business segments in Y group on the surface of
income and net profit gained substantial growth, but the employee satisfaction is not
high, the brain drain phenomenon is serious, these problems mainly reflect the Y
group in human resource management, especially in the presence of the problems in
performance management. Human resource is the key resource of enterprise, realize
the enterprise overall strategy and development goals plays a vital role in human
resource management level is directly related to the level of the core competitiveness
ABSTRACTof enterprises; Performance management is an important part of human resource
management, and it is also an important factor of strategic management.
In this paper, the current situation of performance management of Y group
company and the actual situation, proposed Y Corporation introduced the necessity of
Balanced Scorecard, combined with SWOT analysis method to draw up the strategy
map of Y group, and at the group level and department level were established and the
balanced scorecard, the objective is to corporate strategy and balanced scorecard are
interrelated, in the introduction of the Balanced Scorecard to make management more
rational allocation of resources; help to improve the internal operation; stimulate staff
initiative to improve the level of performance, to ensure the ultimate realization of
company strategy. The new idea of this paper is to study the relationship between the
Balanced Scorecard and the theory of motivation, innovation theory and internal
control from the four dimensions of the Balanced Scorecard .
This paper is divided into six parts, the first chapter introduces the research
significance and research background, research at home and abroad; the second
chapter of the Balanced Scorecard theory and incentive theory, innovation theory,
internal control theory of relevance in the review of the related theory; Chapter third
from the Y group company profile, performance appraisal problems and performance
evaluation situation three aspects to make the description and analysis of the current
situation of performance management (Ask questions and parsing problem); the
fourth chapter describes the use of the Balanced Scorecard performance management
system (settling a question); the fifth chapter introduces the operation steps of
performance evaluation with the Balanced Scorecard and the matters needing
attention; the sixth chapter is the conclusion and prospect.
Key words: performance appraisal, balanced scorecard, Performance management
system design
ABSTRACT目录
目 录
摘要......I
ABSTRACT..........II
第一章 绪论
....1
第一节 研究背景....1
第二节 研究意义....2
一、理论意义........ 2
二、现实意义........ 3
第三节 国内外研究综述....4
一、国外研究现状 4
二、国内研究现状 5
第四节 研究方法和研究思路........6
一、论文的研究方法........ 6
二、研究思路........ 6
第二章 平衡计分卡及相关理论
..........8
第一节 平衡计分卡与激励理论.......8
一、平衡计分卡的概念及优缺点 8
二、激励理论的发展史.... 8
三、平衡计分卡与激励理论的关联性.... 9
四、小结..
。。。以上简介无排版格式，详细内容请下载查看
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