随着国家绿色经济、供给侧结构性改革以及污染防治攻坚战等发展理念和政策的 不断深化与贯彻，西气、川气东输的深度和广度的增加，沼气技术的广泛应用，民营 企业特别是以炼油伴生气为主要产品的企业，将面临可以预见的危机。如何扭转逐渐 被天然气、沼气替代的局面，在市场上获取竞争优势，成为了这类企业当务之急需要 解决的重中之重。而这不仅需要企业在产品上做出革新，同时还需要企业在管理上进 行深度优化。企业市场竞争力与企业公司管理是高度相关的，而其中重中之重就是绩 效考核。企业在短期和长期发展上如果不能顺利的均衡，可以预见企业在激烈的市场 中不可避免的处于劣势，对企业可持续发展会产生不利影响，而解决这个问题的主要 应对手段就在于绩效考核的设计，选用平衡计分卡进行设计规划也就显得尤为关键。 将安庆市 TF 公司作为本文的研究对象，主要原因即是该公司现在发展过程中处于 快速阶段，基于原有公司规模及发展方向设计的绩效考核体系，对公司在面对日趋激 烈的市场竞争上已产生负面影响。因而，亟需建立科学全面的绩效考核体系以助推其 提升综合竞争力、实现其可持续高质量发展的目标。 本文首先介绍了绩效考核以及平衡计分卡、目标管理等理论。其次基于当下 TF 公司采取的绩效考核方法，剖析分解，再对各级员工发放问卷和面对面交谈讨论，挖 掘其中的缺陷和不足，并且归纳总结出导致缺陷和不足的缘由；再次，对公司的战略 目标加以设定，这一设定需要基于公司的使命、价值观、愿景等方面，并精准分解到 各层级，设计三个层级，分别是公司级、部门级、员工级，并对这三个层级绘制战略 地图和设计平衡计分卡，根据以上内容针对绩效考核，主要是标准、结果等级进行设 置和其存在的其他环节及内容进一步加以明确，如绩效考核的组织、周期、沟通反馈、 申诉、过程监控、培训和结果应用，以优化设计出适合 TF 公司的一套基于平衡计分卡 的绩效考核体系；最后，新的绩效考核体系，需要一系列保障方案，使其后续顺利运 行。通过这次研究，使得 TF 公司绩效考核体系在科学合理和足够全面上能够有所保障， 这样提升综合竞争力这一最终目的也就有了实现的可能，同时同类型公司的绩效考核 体系的建立亦可以有所借鉴和思考。 关键词：绩效考核体系；平衡计分卡；目标管理基于平衡计分卡的 TF 公司绩效考核体系研究 I Abstract With the continuous deepening and implementation of national green economy, supply side structural reform and pollution prevention and control battle, the depth and breadth of West and Sichuan gas transmission to the East increase, the wide application of biogas technology, and the private enterprises, especially the main products of oil refining associated gas, will face foreseeable crisis. How to reverse the situation that is gradually replaced by natural gas and biogas, and gain competitive advantage in the market, has become the top priority of these enterprises. It not only requires enterprises to make innovation in products, but also needs enterprises to carry out in-depth optimization in management. Enterprise market competitiveness and corporate management are highly related, and the most important is performance appraisal. If the short-term and long-term development of enterprises can not be balanced smoothly, it can be predicted that enterprises will inevitably be at a disadvantage in the fierce market, which will have adverse effects on the sustainable development of enterprises. The main solution to this problem lies in the design of performance appraisal, and the selection of Balanced Scorecard for design and planning is particularly critical. The main reason of choosing Anqing TF company as the research object of this paper is that the company is now in a rapid stage of development, based on the original company size and development direction of the design of systematic performance appraisal, the company in the face of increasingly fierce market competition has had a negative impact. Therefore, it is urgent to establish a scientific and comprehensive performance appraisal system to promote its comprehensive competitiveness and achieve its goal of sustainable and high-quality development. This paper first introduces the theory of performance appraisal, balanced scorecard and target management. Second, based on the current performance appraisal methods adopted by TF company, the paper analyzes and decomposes them, and then issues questionnaires and face-to-face discussions with employees at all levels to dig out the defects and deficiencies, and summarizes the causes of the defects and deficiencies. Third, it sets the strategic objectives of the company, which needs to be based on the company's mission, values, vision and other aspects, and accurately breaks down to each level, then designs three levels, namely company level, department level and employee level, and draws strategic maps and designs balanced scorecards for these three levels. According to the above contents, performance appraisal mainly includes standard and result grade setting,ABSTRACT II and other existing links and contents are further clarified, such as organization, cycle, communication feedback , appeal , process monitoring, training and application of results to optimize and design a set of performance appraisal system based on Balanced Scorecard suitable for TF company. Finally, the new performance appraisal system needs a series of guarantee schemes to make it run smoothly. Through this study, the performance appraisal system of TF company can be guaranteed in a scientific, reasonable and comprehensive way, so that the ultimate goal of enhancing the comprehensive competitiveness can be realized. At the same time, the establishment of performance appraisal system of similar companies can also be used for reference. KEYWORDS: Performance appraisal system; balanced scorecard; Management by objectives基于平衡计分卡的TF公司绩效考核体系研究 1 目 录 第一章 绪论.........1 第一节 研究背景..............1 第二节 研究目的与意义..1 一、研究目的...............1 二、研究意义...............2 第三节 国内外研究综述..2 一、国外研究综述.......2 二、国内研究综述.......3 三、研究述评...............4 第四节 研究内容与方法..5 一、研究内容...............5 二、研究方法...............6 第二章 本研究理论基础......................8 第一节 相关概念界定......8 一、绩效考核相关概念..............................8 二、绩效考核体系内容..............................8 第二节 相关理论基础......9 一、平衡计分卡理论...9 二、目标管理理论.....11 第三章 TF 公司绩效考核体系现状...12 第一节 TF 公司概况.......12 一、公司简介.............12 二、组织结构.............12 三、人力资源概况.....13 第二节 TF 公司绩效考核现状......................14 一、绩效考核的组织管理........................14 二、绩效考核的对象与周期....................15 三、绩效考核的主要内容........................15目录 2 四、绩效考核结果的评定标准................15 五、绩效考核的实施.16 六、绩效考核结果的反馈与应用............16 第三节 TF 公司绩效考核体系存在的问题与原因分析.............17 一、问卷调查与访谈.17 二、公司现行绩效考核体系存在的问题23 三、公司现行绩效考核体系存在问题的原因分析...............24 第四章 TF 公司平衡计分卡绩效考核体系设计.............26 第一节 TF 公司平衡计分卡绩效考核体系的必要性与可行性.26 一、TF 公司平衡计分卡绩效考核体系的必要性..................26 二、TF 公司平衡计分卡绩效考核体系的可行性..................26 第二节 TF 公司平衡计分卡绩效考核体系的设计原则与思路.27 一、TF 公司平衡计分卡绩效考核体系的设计原则..............27 二、TF 公司平衡计分卡绩效考核体系的设计思路..............28 第三节 公司平衡计分卡设计.......................28 一、TF 公司战略分析28 二、公司战略地图绘制............................31 三、公司平衡计分卡指标设计................33 四、公司平衡计分卡指标权重确定........37 五、绩效考核标准与结果等级确定........45 第四节 市场部平衡计分卡设计...................46 一、市场部战略地图绘制........................46 二、市场部平衡计分卡指标、权重设计47 三、绩效考核标准与结果等级确定........49 第五节 销售人员平衡计分卡设计...............49 一、销售人员战略地图绘制....................49 二、销售人员平衡计分卡指标、权重设计...........................51 三、绩效考核标准与结果等级确定........53 第六节 平衡计分卡绩效考核体系其他内容的设计..................53 一、绩效考核组织与周期........................53 二、绩效考核沟通反馈与申诉................54基于平衡计分卡的TF公司绩效考核体系研究 3 三、绩效考核过程监控与培训................54 四、绩效考