房地产企业在面临着市场竞争与投资风险越来越大的考验，财务资金部作为 房地产公司核心部门，它不仅仅要为公司提供精准的经营数据，还要合理分析投 融资方案，更重要的是它要为公司日常资金的有效、安全使用保驾护航。因此， 房地产公司进行绩效考核时，应该着重强调对财务资金部的绩效考核。绩效考核 的方法、指标的合理性及效果的科学性，有效性，都将对员工积极性的激励以及 职位的晋升、薪酬的调整等产生影响，从而提高企业的管理水平以及推动企业实 现战略发展目标。 本论文通过对 B 房地产公司财务资金部员工绩效考核进行的研究调查，发现 其绩效考核存在着考核定量、定性指标及指标侧重性的分配不合理、员工对绩效 考核缺乏理解、绩效考核结果运用不充分的问题。通过借鉴国内外绩效考核方法 与绩效考核的公平、激励以及柔性管理的理论知识，结合调查问卷以及访谈方式 了解的 B 房地产公司财务资金部的实际情况，在基于目标管理法、关键绩效指标 法来进一步优化现有绩效考核，从而达到高效激励员工、优化公司管理水平和加 强公司战略实现的目标。 关键词：员工，绩效考核，财务资金部，房地产公司Research on Employee Performance Appraisal of Financial Capital Department of B Real Estate Company Abstract Real estate companies are faced with fiercer competitions in the market and higher risks of investment. Financial Capital Department, as the core department of a real estate company, can not only provide accurate operation data of the company but also reasonably analyze financing plans. More importantly, it guarantees the effective and safe usage of the company’s daily capital. In this case, real estate companies should highlight their performance appraisal of Financing Capital Department more. Methods of performance appraisal, rationality of indicators and scientific and effective results will influence employees’ motivation, job promotions, and salary adjustment. A good appraisal system would improve the management level and finally help achieve the strategic development goals. This thesis is a research on current performance appraisal based on the case study of the Financing Capital Department of B. It is found that the quantitative and qualitative indicators and weight allocation are not reasonably configured and allocated in its appraisal system. Its employees do not apprehend the meanings of the system well enough. The final results of performance appraisal are not fully applied either. With reference to appraisal methodologies in and outside China and the methodologies of fair, incentive performance appraisal and flexible management, this thesis tried to redesign its performance appraisal system by applying target management and KPI optimization methods to encourage its employees, enhance management level, and reach the strategic goals of B company based on its actual situation by questionnaires and interviews. Key Words: employee, performance appraisal, financial capital department, real-estate company目录 摘要............................................................................................................................I Abstract....................................................................................................................II 第 1 章 绪论.............................................................................................................1 1.1 研究背景和研究意义................................................................................1 1.1.1 研究背景.........................................................................................1 1.1.2 研究意义.........................................................................................2 1.2 研究现状....................................................................................................3 1.2.1 国外研究现状.................................................................................3 1.2.2 国内研究现状.................................................................................5 1.2.3 国内外绩效研究现状评述.............................................................7 1.3 研究方法、研究内容及思路....................................................................8 1.3.1 研究方法.........................................................................................8 1.3.2 研究内容与思路.............................................................................8 1.3.3 研究路线.........................................................................................9 1.4 研究的特色与创新点..............................................................................10 第 2 章 员工绩效考核相关理论概述...................................................................12 2.1 员工绩效考核概述..................................................................................12 2.1.1 绩效与绩效考核的含义...............................................................12 2.1.2 绩效考核方法...............................................................................12 2.1.3 绩效考核流程...............................................................................13 2.1.4 绩效考核内容...............................................................................14 2.2 绩效考核相关理论..................................................................................15 2.2.1 公平理论.......................................................................................15 2.2.2 激励理论.......................................................................................15IV 2.2.3 柔性管理理论...............................................................................16 第 3 章 B 房地产公司财务资金部员工绩效考核现状....................................... 17 3.1 B 房地产公司概述................................................................................... 17 3.1.1 B 房地产公司简介........................................................................ 17 3.1.2 B 房地产公司财务资金部介绍.................................................... 19 3.2 B 房地产公司财务资金部绩效考核内容及流程................................... 20 3.2.1 财务资金部绩效考核流程...........................................................20 3.2.2 财务资金部绩效考核内容...........................................................23 3.3 B 房地产公司财务资金部员工绩效考核满意度调查........................... 26 3.3.1 员工绩效考核满意度调查对象与内容.......................................26 3.3.2 员工绩效考核调查方式...............................................................26 3.3.3 员工绩效考核满意度调查结果分析............................................26 第 4 章 B 房地产公司财务资金部员工绩效考核存在的问题........................... 28 4.1 绩效考核定量、定性指标缺乏合理设置..............................................28 4.2 绩效考核指标侧重性分配缺乏合理性..................................................29 4.3 员工对绩效考核缺乏理解......................................................................30 4.4 绩效考核结果运用不充分......................................................................30 第 5 章 B 房地产公司财务资金部员工绩效考核改进方案设计....................... 32 5.1 员工绩效考核方案改进的目标和原则..................................................32 5.1.1 员工绩效考核方案改进目标.......................................................32 5.1.2 员工绩效考核方案改进原则.......................................................33 5.2 员工绩效考核方案改进的总体框架......................................................33 5.2.1 财务资金部战略发展规划...........................................................33 5.2.2 绩效考核工具的选择...................................................................35 5.3 员工绩效考核改进方案内容..................................................................35 5.3.1 绩效考核对象、主体及原则.......................................................35 5.3.2 优化绩效考核内容与周期...........................................................36 5.3.3 完善绩效考核指标.......................................................................37V 5.3.4 优化绩效考核流程.......................................................................40 5.3.5 完善绩效考核结果应用....................................