I 摘要 随着社会经济的快速发展，国有企业在我国经济新常态下扮演的角色日趋重 要。而如何科学的对国有企业业绩做出评价直接关系着企业的可持续发展。全面 的评价国有企业的经营业绩，构建科学系统的业绩评价指标体系，也是许多学者 及管理者非常关注的课题。然而在实践过程中，国有企业的业绩评价往往仅停留 在过往的财务数据层面，而忽视了企业发展的过程及未来的趋势。不完善的业绩 评价体系必然会直接影响到企业战略目标的实现、员工忠诚度等，不利于企业的 可持续发展。因此如何结合业绩评价的相关理论并结合企业的实际情况完善业绩 评价体系，对企业的发展而言十分重要。 本文以业绩评价的相关理论为基础，首先综述了国内外有关业绩评价理论的 研究，概述了国有企业业绩评价的现状。以 A 公司为研究对象，以调查问卷的方 式总结出 A 公司业绩评价存在的问题，通过 AHP 建模分析，查找 A 公司业绩评 价的薄弱环节，并从多个角度细致分析了导致 A 公司业绩评价问题的原因。在上 述研究基础上，本文提出了 A 公司业绩评价优化方案。本文首先确定了 A 公司业 绩评价的优化目标，对 A 公司业绩评价进行了方案设计。其次确定了优化企业业 绩评价遵守的原则与思想，提出采用平衡计分卡建立评价体系，从制度、文化等 角度提出有效优化 A 公司业绩评价的措施。最后，提出了行之有效的保障实施措 施。突出强调了对策的实用性和可操作性，本文的研究可供 A 公司及与 A 公司类 似的公司应用参考，以形成较为完整的业绩评价体系。希望能为国有企业业绩评 价指标体系构建提供参考，推动国有企业健康持续发展。 关键词，业绩评价；平衡计分卡；AHP；评价体系ABSTRACT II ABSTRACT With the rapid development of social economy, state-owned enterprises are playing an increasingly important role in China's new normal economy. How to evaluate the performance of state-owned enterprises scientifically is directly related to the sustainable development of enterprises. Comprehensive evaluation of the operating performance of state-owned enterprises and the construction of a scientific and systematic performance evaluation index system are also issues of great concern to many scholars and managers. However, in practice, the performance evaluation of state-owned enterprises often stays at the level of past financial data, ignoring the process of enterprise development and future trends. Imperfect performance evaluation system will inevitably directly affect the realization of enterprise strategic objectives and employee loyalty, which is not conducive to the sustainable development of enterprises. Therefore, it is very important for the development of enterprises to improve the performance evaluation system by combining the relevant theories of performance evaluation with the actual situation of enterprises. Based on the relevant theories of performance evaluation, this paper first summarizes the research on performance evaluation theory at home and abroad, and summarizes the current situation of performance evaluation of state-owned enterprises. Taking A company as the research object, this paper summarizes the existing problems of A company's performance evaluation by means of questionnaires, finds out the weak links of A company's performance evaluation through AHP modeling analysis, and carefully analyses the causes of A company's performance evaluation problems from various angles. On the basis of the above research, this paper puts forward the optimization scheme of A company's performance evaluation. Firstly, this paper determines the optimization target of A company's performance evaluation, and designs the scheme of A company's performance evaluation. Secondly, it defines the principles and ideas to optimize the performance evaluation of enterprises, proposes to establish an evaluation system by using the balanced scorecard, and puts forward effective measures to optimize the performance evaluation of A company from the perspective of system and culture. Finally, effective measures to ensure the implementation are put forward. Emphasis is placed on the practicability and operability of the countermeasures. ThisABSTRACT III study can be used as a reference for companies A and similar companies, in order to form a more complete performance evaluation system. Hope to provide a reference for the construction of performance evaluation index system of state-owned enterprises, and promote the healthy and sustainable development of state-owned enterprises. KEYWORDS: Performance Evaluation; Balance Score Card; AHP; Evaluation System目录 IV 目 录 第一章 绪论.................................................................................................................... 1 1.1 研究背景及意义 ............................................................................................... 1 1.1.1 研究背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 1 1.2 国内外研究现状 ............................................................................................... 2 1.2.1 国内研究现状 ........................................................................................ 2 1.2.2 国外研究现状 ........................................................................................ 3 1.2.3 文献述评 ................................................................................................ 5 1.3 研究内容与方法 ............................................................................................... 5 1.3.1 研究内容 ................................................................................................ 5 1.3.2 研究方法 ................................................................................................ 6 1.4 论文创新之处 ................................................................................................... 6 第二章 业绩评价理论.................................................................................................... 8 2.1 业绩与业绩评价 ............................................................................................... 8 2.1.1 业绩 ........................................................................................................ 8 2.1.2 业绩评价 ................................................................................................ 8 2.1.3 业绩评价体系 ........................................................................................ 8 2.2 业绩评价的六要素 ........................................................................................... 9 2.2.1 业绩评价的主体 .................................................................................... 9 2.2.2 业绩评价的客体 .................................................................................... 9 2.2.3 评价目标 .............................................................................................. 10 2.2.4 业绩评价指标 ...................................................................................... 10 2.2.5 评价标准 .............................................................................................. 10 2.2.6 业绩评价的标准报告 .......................................................................... 11 2.3 业绩评价的方法 ............................................................................................. 11 2.3.1 目标管理法 .......................................................................................... 11 2.3.2 核心绩效考核法 .................................................................................. 12 2.3.3 平衡计分卡 .......................................................................................... 13 第三章 A 公司业绩评价现状及问题分析................................................................... 14 3.1 国有企业业绩评价历史沿革 ......................................................................... 14目录 V 3.1.1 单一型指标业绩评价体系 （1978-1992）....................................... 14 3.1.2 综合型绩效评价体系（1992-2003）................................................. 14 3.1.3 国资委成立之后的企业业绩评价制度（2003-至今）..................... 15 3.2 A 公司业绩评价现状.................