I 摘要 近年来，中国的钢铁冶金行业因为宏观调控政策受到很大的冲击，钢铁的 价格不断降低，销量逐渐走低，钢铁企业遇到了很多困难。在国家稳定增长、 调整结构、关注民生、督促改革的宏观环境下，公司纷纷根据当前经济的走势 不断修正运营战略，但在实践进程中发觉企业的绩效管理、战略和预算并没做 到合理的结合，出现了部门和员工在工作中只关注提升自己业绩的短期行为等 一系列问题。因此，建立一套合理高效的公司绩效管理方案，及时、准确地跟 进公司各级目标的推进情况，对于公司的成功发展尤其关键。 本文以 XYD 公司的战略和绩效考核的整个过程为研究对象，采用问卷调 查和访谈的方法进行资料收集和考察，然后根据调研情况进行诊断、剖析和总 结其绩效管理存在的主要问题，从其存在的主要问题出发，利用战略绩效管理 的思想与平衡计分卡等工具，为企业绩效管理进行考评方案规划，结合 XYD 公司具体特点与真实近况，从顾客、财务、内部运营、学习与创新四个方面建 立平衡计分卡的绩效考评体系。目的是将企业的战略绩效管理落实到全员绩效 管理，最大限度的激发每个员工的工作积极性和主动参与性，做到企业战略绩 效管理和预算的相互支撑，提高在行业内竞争力，实现公司的经营业绩的提 升、盈利能力的增强和最终达到企业可持续发展。 关键词，平衡计分卡；绩效管理 ；考评方案XYD 公司绩效管理考评方案设计 II Abstract In recent years, China's iron and steel metallurgy industry has been impacted a lot because of the macro-control policy. The price of steel decreased constantly and the sales volume continue its gradual downtrend, so the steel enterprises have encountered a lot of difficulties. Under the macro environment of maintaining growth, promoting reform, adjusting structure and benefiting people's livelihood, companies have to adjust business strategy according to current economic trend. However, performance management, strategy and budget cannot be well integrated in the process of implementation. A series of problems have been found in the work, such as employees focusing on the short-term behavior of improve their performance. Therefore, it is crucial for the enterprise to establish a set of scientific key performance management systems, as well as evaluate the carrying out of the enterprise's strategic goals timely and precisely. This paper investigates the whole process of strategies and performance assessment of XYD company. The methodology includes questionnaire survey and interviews, which can collect data, thus diagnosing, analyzing and summarizing the main problems of performance management. Focusing on these problems, we can take advantage of the concept of strategic performance management, Balanced scorecard to design plans for the company's assessment of performance management. Combining the characteristics of XYD company and the reality, Balanced scorecard's assessment indicator system must be established from new dimensions of finance, customers, interior process, learning and creation. The purpose is to make the company's strategic performance management connected to the performance management of all the stuff, thus stimulating the stuff's enthusiasm and initiative. In this way we can make the company's strategic performance management and the budget support each other, make the company more competitive, improve the company's management achievement and ability to make a profit and finally turn the company sustainable. Key words ， Balanced scorecard; Performance management; Evaluation program目录 III 目 录 摘要 .............................................................................................................................................. I Abstract............................................................................................................................................ II 第 1章 绪论...................................................................................................................................1 1.1 研究背景及意义.................................................................................................................1 1.1.1 研究背景及目的......................................................................................................1 1.1.2 研究意义..................................................................................................................1 1.2 文献回顾与述评.................................................................................................................2 1.2.1 文献回顾..................................................................................................................2 1.2.2 文献述评..................................................................................................................3 1.3 研究思路与框架.................................................................................................................4 1.3.1 研究思路与方法......................................................................................................4 1.3.2 研究框架..................................................................................................................4 1.4 创新点与不足.....................................................................................................................5 1.4.1 本文创新点..............................................................................................................5 1.4.2 本文不足之处..........................................................................................................5 第 2章 XYD 公司绩效管理现状调研与问题分析........................................................................7 2.1 XYD 公司绩效管理状况调研访谈与数据收集 ...............................................................7 2.1.1 XYD 公司概况 ........................................................................................................7 2.1.2 XYD 公司绩效管理问卷调查与访谈 ....................................................................7 2.1.3 XYD 公司绩效管理调研数据处理 ........................................................................8 2.2 XYD 公司绩效管理状况数据剖析与问题总结 ............................................................. 11 2.2.1 XYD 公司绩效管理状况的数据剖析 ..................................................................11 2.2.2 XYD 公司绩效管理状况的问题总结 ..................................................................12 第 3章 XYD 公司绩效管理方案的设计思路..............................................................................14 3.1 审视公司愿景使命战略目标体系...................................................................................14 3.1.1 明确公司使命、价值观和愿景............................................................................14 3.1.2 XYD 公司战略目标 ..............................................................................................14 3.2 构筑基于 BSC 的框架体系 ............................................................................................15 3.2.1 运用 BSC 的思想 .................................................................................................15 3.2.2 制定 XYD 公司的战略地图 .................................................................................16 3.2.3 战略目标的分解....................................................................................................19 3.3 绩效改善与重点工作的双轮驱动...................................................................................21 第 4章 XYD 公司绩效管理方案的设计内容..............................................................................22 4.1 建立 XYD 公司绩效管理制度 ........................................................................................22 4.1.1 XYD 公司绩效管理目的、对象与原则 .............................................................22XYD 公司绩效管理考评方案设计 IV 4.1.2 XYD 公司绩效管理的过程循环 .........................................................................23 4.1.3 XYD 公司绩效考评的结果运用 .........................................................................24 4.1.4 XYD 公司绩效管理的例外处理 .........................................................................24 4.2 XYD 公司绩效管