I 摘要 随着我国经济金融的不断发展，企业之间的竞争越来越激烈，其中具备独特性和不 可模仿性的企业内部员工是企业的核心竞争力之一，直接关 系到企业的长远发展。农村 金融市场对整体经济金融的促进作用在日益提高，每年的中央一号文件更体现出对农 村、农民、农业的重视，农村信用联社（简称“农联社”）作为 农村金融市场的主力军， 它的发展更需要具备有竞争优势的员工，因此如何提升农联社员工高效地为农联社服务 便涉及到绩效管理的问题。农联社绩效管理是将农联社的战略目 标分解到每个层级、每 个部门、每个工作岗位，最终落实到每一位员工身上，员工的个人目标与农联社的总体 目标保持一致才能带给员工不断为农联社工作的动力，因此，做好 员工的绩效管理，整 个部门、整个农联社的整体绩效才能同步提高，农联社的整体绩效提高才能为农村金融 市场带来更大的价值，进一步为员工带来更多实现自我价值的机会。 本文选取目前处于改制农商银行阶段的 D 县农村信用联社股份有限公司（简称“D 县农联社”），从 D 县农联社的实际情况出发，对其绩效管理的现状进行分析，通过问 卷调查 和个别谈话的方式找寻其代表的农联社绩效管理中存在的问题，分析 D 县农联社 在绩效管理计划制定、辅导沟通、考核评价、考核结果运用这些环节中存在的问题，发 现 D 县 农联社存在绩效管理定位不够清晰、与员工绩效沟通次数较少、绩效管理办法不 够完善、绩效考核激励措施单一等问题，剖析其中的原因，结合 D 县农联社绩效管理的 实际，利 用平衡计分卡建立 D 县农联社公司级、部门级、岗位级三个层次的关键绩效考 核指标，提出优化完善 D 县农联社绩效管理的方法，同时从制度、组织、人才、文化和 信息科技 方面制定保障措施，提升 D 县农联社绩效管理水平，进而增强 D 县农联社综合 竞争力，有利于其改制成农商银行后的稳步发展。 希望可以通过研究优化 D 县农联社的绩效管理 ，为改制后的农商银行提供绩效管理 的优化思路，同时对其他农联社的绩效管理提供一定的启发和借鉴意义，实现理论与实 践相结合，也为农联社的管理者提供一定的实践指导 意义。 关键词 D 县农村信用联社 绩效管理 关键绩效指标 平衡计分卡河北大学硕士学位论文 II Abstract With the continuous development of economy and finance, the competition among enterprises is becoming more and more fierce. As a unique and unimportable employee, it is one of the core competitiveness of the company, which is directly related to the long-term development of the company.The role of rural financial markets in promoting the overall economy and finance is increasing day by day. The Central Document No. 1 each year shows the importance attached to rural areas, farmers, and agriculture. The rural credit cooperative is also necessary to have employees with competitive advantages. How to improve the efficiency of employees for the rural credit cooperative involves the performance management of employees. The performance management of the employees of the rural credit cooperative is to break down the strategic goals of the rural credit cooperative into each level， each department and each job, and finally implement it to each employee. The personal goals of the employees are consistent with the overall goals of the rural credit cooperative. Give employees the motivation to work for the rural credit cooperative.Therefore, to improve the performance management of employees, the overall performance of the entire department and the entire rural credit cooperative can be improved simultaneously. The overall performance improvement of the rural credit cooperative can create greater value, and thus bring more opportunities for employees to achieve self-worth. This article selects D County Rural Credit Cooperative Co., Ltd. (“D County Rural Credit Cooperative”), which is currently in the stage of reforming rural commercial banks.Based on the actual situation of D County Rural Credit Cooperative, this paper analyzes the current situation of the performance management of employees of D County Rural Credit Cooperative.Look for the problems in the performance management of the employees of the rural credit cooperative, analyze the problems existing in D County Rural Credit Cooperative in the formulation of employee performance management plans, coaching and communication, assessment and evaluation, and application of assessment results.It is found that D County Rural Credit Cooperative has problems such as lack of clear positioningAbstract III of employee performance management, less communication with employee performance, inadequate employee performance management methods, and single incentives for performance assessment.And analyze the reasons.According to the actual situation of D County Rural Credit Cooperative, Use the financial score, customer level, internal process level, and learning and development level of the balanced scorecard to establish key performance assessment indicators at the company, department, and post levels of D County Rural Credit Cooperative, and propose optimization improve the performance management methods of employees in D County Rural Credit Cooperative. At the same time, from the system, organization, talent, culture, and information technology safeguard measures,to improve the performance management of D County Rural Credit Cooperative employees and improve the performance management level of D County Rural Credit Cooperative employees.In turn, the comprehensive competitiveness of D County Rural Credit Cooperative will be enhanced, which will be beneficial to the steady development of the agricultural commercial bank. Hope that through research and optimization of the performance management of employees in D County Rural Credit Cooperative, we can provide optimized ideas for employee performance management for the restructured rural commercial banks, and at the same time provide some inspiration and reference for the performance management of other rural credit cooperative. The realization of the combination of theory and practice also provides a certain practical guidance significance for the managers of the rural credit cooperative. Keywords D County Rural Credit Cooperative Performance management Key performance indicators Balanced scorecard河北大学硕士 学位论文 IV 目 录 第一章 绪论.1 1.1 研究背景........................1 1.2 研究目的及意义............2 1.2.1 研究目的..............2 1.2.2 研究意 义..............2 1.3 国内外相关研究现状....3 1.3.1 国外研究现状......3 1.3.2 国内研究现状......5 1.3.3 研究现状述评......7 1.4 研究内容和研究框架....7 1.5 研究方法与创新点........9 1.5.1 研究方法..............9 1.5.2 创新点................10 第二章 绩效管理相关概述及理论基础.................11 2.1 绩效和绩效管 理的概念.............................11 2.2 绩效管理的一般流程..11 2.2.1 绩效计划............11 2.2.2 绩效监控与辅导12 2.2.3 绩效评估............12 2.2.4 绩 效反馈与结果应用.......................12 2.3 绩效管理相关工具......12 2.3.1 关键绩效指标法13 2.3.2 平衡计分卡........13 2.3.3 360 度反馈评价 法............................14 第三章 D 县农联社绩效管理现状.........................16 3.1 D 县农联社总体情况..16目 录 V 3.2 D 县农联社绩效管理现 状.........................19 3.2.1 绩效管理形式....19 3.2.2 绩效计划制定....20 3.2.3 绩效辅导沟通....20 3.2.4 绩效考核内容....20 3.2.5 绩效结果运用....22 第 四章 D 县农联社绩效管理存在的问题.............23 4.1 问卷调查方法及内容..23 4.2 问卷调查结果分析......25 4.2.1 计划制定环节....25 4.2.2 辅导沟通环节....27 4.2.3 考核评价环节....28 4.2.4 考核结果运用环节...........................29 4.2.5 员工对绩效管理的建议...................30 4.3 D 县农联社绩效管理存在的主要 问题.....31 4.3.1 绩效计划制定不够完善...................31 4.3.2 绩效辅导沟通不够充分...................32 4.3.3 绩效考核评价不够合理...................32 4.3.4 绩效结果应用不够科学...................33 4.4 D 县农联社绩效管理存在问题的原因剖析............................34 4.4.1 农联社长期行政化的影 响...............34 4.4.2 高层管理者重视程度不足...............34 4.4.3 缺乏绩效管理方面的培训...............34 第五章 D 县农联社绩效管理体系的优 化.............35 5.1 绩效管理优化的目的原则及思路.............35 5.2 绩效计划制定的优化..36 5.2.1 制定合理的绩效计划.......................36 5.2.2 完善绩效 考核指标........