I 摘要 从企业的发展要求看，创建完善的绩效考核体系不只是为了对员工进行考核、 得到公正的考核结果，而应该是产生导向作用，使之成为一种有 效的战略工具。 绩效考核能否发挥出应有的效能，将会对企业评价经营业绩、实现中短期发展目 标等产生影响。在研究中，笔者借助身为 K 建筑公司人事工作负责人的便利，发 现公司目前绩效考核体系存在的不足对可持续发展造成了严重的制约。本文通过 问卷调查等方法，对 K 建筑公司绩效考核体系的现状进行了深入的研究。在过去 相当长一段时间 内，绩效考核成为理论界的关注重点，获得了一系列理论研究成 果，在各种理论的支撑下，本文首先运用调查手段对绩效考核的实施情况予以了 解，搜集第一手资料；其次，调 查 K 公司绩效考核存在的不足，从多个角度寻找 问题产生的原因；再次，根据绩效考核原则，明确此项工作的意义，对绩效考核 目标进行分析，设计出合理的考核指标，以此达 到优化绩效考核方案的目的；最 后，制定了保障措施，并跟进考核情况。本研究共得到了如下结论： （1）根据 K 公司目前的绩效考核体系存在的问题，及时创建一套有助于稳 固 竞争优势、开创多方共赢局面的绩效考核方案。 （2）借助平衡计分卡优化提升绩效考核机制，同时运用多种考核方法，使绩 效考核发挥出理想效果。 （3）K 公司在实施绩 效考核时，要从三个层面入手进行：一是公司层面考核， 既要促进战略目标的实现，也要实现多赢；二是部门考核，三是岗位考核，这两 个层面的考核要努力保证公开性，以促 进部门与岗位的可持续发展为目的。 （4）K 公司绩效考核方案的优化，不能只是对考核方案进行调整，还要设计 一系列与之相对应的保障措施，由此确保优化之后的考核方案能 真正落地。同时， 也要提高考核结果的运用。 站在企业发展立场上看，没有哪一套绩效考核体系能达到“放任四海而皆准” 的效果，这就需要根据企业的情况制定相应的考核体 系。本文把 K 公司当成样本 公司，根据其经营情况设计一套导向性较强的绩效考核体系，有助于该公司绩效 考核工作发挥出应有的作用，使潜藏于其中的问题得到一定程度的解 决，并为同 行业其他经营主体开展实施绩效考核带来一定的借鉴以及参考。 关键词：绩效考核体系，优化措施，关键指标ABSTRACT II ABSTRACT From the perspective of the development trend of the enterprise, the establishment of a perfect performance appraisal system is not only for appraising employees and obtaining fair appraisal results, but also for guiding and making it an effective strategic tool. Whether the performance appraisal can exert its due effectiveness will have an impact on the company's evaluation of operating performance and the realization of short- and medium-term development goals. In the research, the author went deep into K Construction Company and found that the company's current performance appraisal system has deficiencies that have severely restricted sustainable development. This paper conducts an in-depth study on the status quo of the performance appraisal system of K Construction Company through questionnaire survey and other methods. For a long time in the past, performance appraisal has become the focus of the theoretical circle, and a series of theoretical research results have been obtained. With the support of various theories, this article first uses investigation methods to understand the implementation of performance appraisal and collects the first Secondly, investigate the deficiencies in the performance appraisal of K company, and find the causes of the problems from multiple angles; again, according to the performance appraisal principles, clarify the meaning of this work, analyze the performance appraisal goals, and design a reasonable Evaluation indicators are used to achieve the purpose of optimizing the performance evaluation plan; finally, safeguard measures are formulated and the evaluation situation is followed up. The research has reached the following conclusions: (1) Based on the existing problems of K company's current performance appraisal system, a set of performance appraisal plans that will help stabilize the competitive advantage and create a win-win situation for all parties will be created in time. (2) Optimize and improve the entire performance appraisal mechanism with the aid of the balanced scorecard, and use a variety of appraisal methods at the same time, so that the performance appraisal can exert an ideal effect. (3) When K company implements performance appraisal, it must start from three levels: first, company-level appraisal, which not only promotes the realization of strategic goals, but also achieves win-win; the second is departmental appraisal, and the third is job appraisal. The two levels of assessment should strive to ensure openness,ABSTRACT III with the goal of promoting the sustainable development of departments and positions. (4) The optimization of K company's performance appraisal plan should not only adjust the appraisal plan, but also design a series of corresponding safeguard measures, so as to ensure that the optimized appraisal plan can truly land. At the same time, the utilization rate of the assessment results must be improved. From the standpoint of enterprise development, no performance appraisal system can achieve the goal of "Let's go everywhere". This requires the development of a corresponding appraisal system based on the company's situation. This article regards K company as a sample company, and designs a set of highly oriented performance appraisal system for it according to its operating conditions, which will help the company's performance appraisal work to play its due role and make the problems hidden in it be determined. The degree of resolution, and bring certain reference and reference for other business entities in the same industry to carry out performance evaluation. Keywords: performance appraisal system, optimization measures, key indicators目 录 IV 目 录 第一章 绪 论.................................................................................................................... 1 1.1 研究背 景............................................................................................................ 1 1.2 研究意 义............................................................................................................ 2 1.3 研究内容与研究方 法........................................................................................ 3 1.3.1 研究内容 ................................................................................................ 3 1.3.2 研究方法 ................................................................................................ 4 1.4 研究思路与技术路 线........................................................................................ 4 1.4.1 研究思路 ................................................................................................ 4 1.4.2 技术路线 ................................................................................................ 5 第二章 理论基 础............................................................................................................ 6 2.1 研究现 状............................................................................................................ 6 2.1.1 国外研究现状 ........................................................................................ 6 2.1.2 国内研究现状 ........................................................................................ 7 2.2 绩效考核体系的概 念........................................................................................ 8 2.2.1 绩效的概念 ............................................................................................ 8 2.2.2 绩效考核 ................................................................................................ 9 2.3 绩效考核方 法.................................................................................................. 10 2.3.1 目标管理法(MBO) ...............................................................................11 2.3.2 平衡计分卡(BSC) ................................................................................ 12 2.3.3 关键绩效指标法 （KPI）....................................................