习近平总书记在《中共中央国务院关于深化国有企业改革的指导意见》（2015 年 8 月 24 日）中指出：公益类国有企业以保障民生、服务社会、提供公共产品 和服务为主要目标，引入市场机制，提高公共服务效率和能力。对公益类国有企 业，重点考核成本控制、产品服务质量、营运效率和保障能力，根据企业不同特 点有区别地考核经营业绩指标和国有资产保值增值情况。推进全员绩效考核，以 业绩为导向，科学评价不同岗位员工的贡献，合理拉开收入分配差距，切实做到 收入能增能减和奖惩分明，充分调动广大职工积极性。中国邮政集团公司总经理 张金良也指出，要在系统内建立平衡计分卡绩效评价制度。但中国邮政集团公司 下属市级单位在考核上还存在战略目标不清晰、过程管理缺失、业务规划与资源 配置相脱离、没有体现员工价值贡献等问题。在此大背景下，本文以中国邮政集 团公司下属 B 市邮政公司为研究对象，探讨绩效考核的优化与实施，将具有十分 重要的理论和现实意义：（一）为邮政企业构建平衡计分卡绩效考核提供参考依 据。（二）有助于 B 市邮政公司员工发挥主动性、创造性。（三）提高营运效率， 实现转型升级。（四）实现国有资产保值增值。 本文首先介绍了邮政业务、绩效考核、平衡计分卡等相关概念和战略管理理 论、国有资产保值增值理论。本人梳理后认为：理论和邮政信息系统的支撑和实 际工作需要，B 市邮政公司对现行考核方案优化为平衡计分卡绩效考核已迫在眉 睫。其次，本文介绍了 B 市邮政公司的基本情况，对现存的绩效考核方案和实施 进行介绍，通过分析，发现 B 市邮政公司绩效考核与公司发展战略脱节、过程管 理缺失、业务规划与资源配置相脱离、没有体现员工价值贡献等问题。之后，通 过问卷调查方式，对现存绩效考核方面存在的问题进行详细的分析。最后，通过 对问题的分析，提出构建基于平衡计分卡的绩效考核体系，从战略地图、平衡计 分卡等角度和学习与成长、内部运营、客户、财务四个维度进行优化设计，并提 出保障实施的关键措施。 关键词：邮政业务；绩效管理；平衡计分卡基于平衡计分卡的 B 市邮政公司绩效考核方案优化研究 1 Abstract The Guiding Opinions of The State Council on Deepening The Reform Of State-Owned Enterprises, issued on August 24, 2015, points that public welfare state-owned enterprises should aim at protecting people's livelihood, serving the community, providing public goods and services, and introducing market mechanisms to improve the efficiency and ability of public services. For public-welfare-oriented state-owned enterprises, it is crucial to assess cost control, quality of product service, operation efficiency, and assurance capability. Based on different characteristics of enterprises, it also requires the assets of the operational performance evaluators and state-owned assets preservation and appreciation. We will conduct the performance evaluation of all employees, and yield the new performance-oriented principles which will evaluate the contributions of employees with different positions scientifically, reasonably widen the income distribution gap, effectively achieve the goal of increasing income, reduce energy consumption, and distinguish rewards and penalties, and fully mobilize the enthusiasm of employees. Zhang Jinliang, the general manager of the China Post Group , also pointed out the necessity to establish a balanced score-card performance evaluation system. Nevertheless, problems in the assessment of the municipal units of China Post Group remain unsolved, including ambiguous strategic objectives, lack of process management, decoupled business planning, and resource allocation, and failure to reflect the valuable contribution of employees. Considering all the aforementioned issues, this paper takes Post Company of China Post Group Company in City B as the research subject, discussing the optimization and implementation of performance appraisal, which will have very important theoretical and practical significance: (1)It provides a reference for the construction of Balanced Scorecard performance appraisal for postal enterprises.（2）It is helpful for the employees of B City Post company to play the initiative and creativity.（3）it improves the operation efficiency and realizes it’s transformation and upgrading. （4） it maintains and increases the value of the state-owned assets. Firstly, this paper introduces the concept of postal service, performance appraisal, balanced scorecard and other related concepts, the concept of fiduciary responsibility, and the theory of preserving and increasing the value of state-owned assets. After摘要 2 combing, I think that: due to the the actual work needs, it is imminent for the Post company in City B to optimize the current assessment scheme to balanced scorecard performance assessment . Secondly, this paper introduces the basic situation of the Post company in City B, and introduces the existing performance appraisal scheme and implementation. Through analysis, I find that the performance appraisal of the Post company in City B is out of line with the company's development strategy, such as lacking of process management, separation of business planning and resource allocation, and not reflecting the value contribution of employees. After that, through the way of questionnaire, the existing problems of performance appraisal are analyzed in detail. Finally, through the analysis of the problems, this paper proposes to build a performance appraisal system based on the balanced scorecard. optimizing the design from three angles of strategic map, balanced scorecard, and appraisal form, and four dimensions of learning and growth, internal operation, customers and finance. Lastly, it puts forward some key measures to ensure the implementation. Keywords: Postal Service; performance management;balanced scorecard基于平衡计分卡的 B 市邮政公司绩效考核方案优化研究 目 录 第一章 绪论..............................................................................................1 第一节 选题背景.................................................................................................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 国内外研究现状.....................................................................................2 一、国外的相关研究......................................................................................2 二、国内的相关研究......................................................................................3 三、研究述评..................................................................................................4 第四节 研究思路和方法以及创新点.................................................................5 一、研究思路与框架......................................................................................5 二、研究方法..................................................................................................6 三、创新点......................................................................................................6 第二章 相关概念及理论基础...................................................................7 第一节 相关概念...................................................................................................7 一、邮政业务..................................................................................................7 二、绩效管理..................................................................................................7 三、平衡计分卡..............................................................................................7 第二节 理论基础...................................................................................................8 一、激励理论..................................................................................................8 二、战略管理理论..........................................................................................9 三、国有资产保值增值理论........................................................................10 第三章 B 市邮政公司的基本情况及绩效考核现状............................11 第一节 B 市邮政公司