绩效评估是现代企业人力资源管理的核心。企业建立一套科学实用、适合 战略发展的绩效评估体系，已成为企业管理的一个重要课题。中高层管理人员作 为企业核心的人力资源，对企业的生存和发展具有非常重要的影响。如何客观、 准确、全面评价中高层管理人员的绩效水平一直是评估工作的难点。根据企业实 际情况，设计一套有效的中高层管理人员绩效评估方案，对于提高企业核心竞争 力有着积极作用。 本文以湘林集团为研究对象，通过完善绩效评估体系来提升中高层管理人员 的绩效水平。在综合国内外绩效评估研究成果的基础上，以平衡计分卡、关键业 绩指标为指导，分析了湘林集团绩效考评工作的现状。目前公司对管理人员的考 评存在以下问题，绩效目标制定不合理、考核前期工作准备不足、考评缺乏科学 依据、片面追求短期绩效以及绩效评估工作缺乏系统性。主要原因有以下几个方 面，高层管理者理念上的差距，一线经理的认识有误区，人力资源部门专业技能 的欠缺。本文基于管理人员的专业分工和业绩较难测定性，提出建立一套分层分 类的中高层管理人员绩效考评体系。对待不同的管理人员应采用不同的评估方 法，如面向公司高管施行平衡计分卡；面向公共职能部门负责人采用综合评价法。 在构建关键业绩指标体系后，指出该如何建立科学的中高层管理人员绩效考评制 度。方案在实施过程中可能遇到以下一些障碍，绩效评估目标定位不明确、绩效 评估准备工作不到位、绩效评估认识存在偏差、评估打分受到感情因素、心理因 素的影响。在实施绩效评估方案时应注意，营造良好的绩效评估气氛、不断修正 绩效评估方法、评估结果与激励机制有效结合、全员参与培训和动态监控，以保 障绩效评估方案的运行。 本文的研究结论对湘林集团完善现有的绩效评估体系，构建关键业绩指标库 具有积极的参考意义。 关键词，湘林集团；中高层管理人员；绩效评估；平衡计分卡；关键绩效指标III Abstract Performance evaluation is a core of human resource management. The enterprise creates a practical, scientific, strategic performance evaluation system that has become an important issue of business management. The middle and senior managers as the core of human resource have very significant impact on the enterprise's survival and development. How to objective, accurate and comprehensive assess the performance level of middle and senior managers that has been the difficulty of the work. According to the actual situation of the enterprise, it designs an effective performance evaluation system for middle and senior managers which have a positive effect on improving the core competitiveness of the enterprise. In this paper, Xiang Lin Group as the research object, it can promote the performance level of middle and senior managers and improve its core competitiveness by improving the existed performance evaluate system. The paper comprehensively references performance evaluation of research results at home and abroad, and takes Balanced Score Card evaluation, Key Performance Indicators evaluation as a guide. We find several problems in the evaluation work after we analyze the status of performance appraisal of Xiang Lin Group, for example, drafting unreasonable performance goal, the ill-prepared preliminary assessment work, the lack of scientific basis for evaluation, one-sided pursuit of short-term performance and the lack of systematic performance evaluation, etc. There are several reasons that are the causes of the problem, for instance, the management philosophy of the senior manager is outdated, the knowledge of middle manager is lopsided, the skill of human resource expertise is lack. We think their works are nonsequenced and complex, so we should set up a set of hierarchic and integral performance checking system.we can use the different checking methods to the different managers.For example, the senior managers may use BSC, the middle managers may use integral checking method. After building performance indicator system, we set up a set of scientific institutions for performance appraisal system. The paper finally analyzes the potential obstacles during the implementation of the program. When the enterpriseIV implements the performance evaluation, it should pay attention to create a good atmosphere of the performance evaluation, and constantly correct performance evaluation methods, and link evaluate results with incentive mechanism. At the same time, the paper points out that training all participants, clear division of labor organizations and the dynamic performance monitoring system will protect the assessment operation. Conclusions of this research have a positive significance to improve the existed performance evaluation system and build the key performance indicators for library. Key Words: Xiang Lin group; Middle and senior manager; Performance appraisal; Balanced score card; Key performance indicatorV 目 录 学位报告原创性声明和学位报告版权使用授权书................................................ I 摘要 .................................................................................................................II Abstract..............................................................................................................III 插图索引.......................................................................................................... VIII 附表索引.............................................................................................................IX 第 1 章 绪 论 .....................................................................................................1 1.1 研究背景及研究意义 ...............................................................................1 1.1.1 研究背景 ...........................................................................................1 1.1.2 研究意义 ...........................................................................................2 1.2 绩效评估理论综述 ...................................................................................3 1.2.1 绩效评估理论基础.............................................................................3 1.2.2 国内外绩效评估研究综述 .................................................................6 1.3 研究思路与研究内容 ............................................................................. 10 1.3.1 研究的思路 ...................................................................................... 10 1.3.2 研究的内容 ...................................................................................... 11 第 2 章 中高层管理人员绩效评估现状及问题分析............................................12 2.1 湘林集团有限公司概况 ......................................................................... 12 2.1.1 公司组织结构 .................................................................................. 12 2.1.2 公司人力资源状况........................................................................... 12 2.1.3 公司中高层管理人员绩效评估现状 ................................................. 14 2.2 湘林集团中高层管理人员绩效评估存在的问题 .................................... 15 2.2.1 绩效目标制定方式不合理 ............................................................... 15 2.2.2 评估前期工作准备不足 ................................................................... 16 2.2.3 考核缺乏科学依据........................................................................... 16 2.2.4 片面追求短期绩效........................................................................... 17 2.2.5 考评工作缺乏系统性 ....................................................................... 17 2.3 绩效评估存在问题的原因分析 .............................................................. 18 2.3.1 高层管理者理念上的差距 ............................................................... 18 2.3.2 一线经理的认识有误区 ................................................................... 18 2.3.3 人力资源部门专业技能的欠缺 ........................................................ 19 第 3 章 湘林集团中高层管理人员绩效评估体系构建 ........................................20VI 3.1 绩效评估方案设计的目标与原则 .......................................................... 20 3.1.1 绩效评估方案设计的思路 ............................................................... 20 3.1.2 绩效评估方案设计的目标 ............................................................... 21 3.1.3 绩