城投公司通过投融资管理，在地方基础设施建设中发挥了巨大的作用，提高 了城市经济发展水平，为城市发展做出了巨大贡献。近年来，随着财政部加强对 地方政府债务的监管、逐步规范地方政府融资行为，为了能持续发展经营，积极 响应深化国有企业改革的要求，大量城投公司纷纷走上市场化转型之路。多年来 城投公司的发展都是依赖当地政府支持，往往忽视了现代企业管理制度的建设， 在转型探索中遇到很多阻力。从企业的管理实践来看，绩效管理是实现企业战略 目标、促进员工成长、支撑企业可持续发展的有效工具。为推动市场化转型的顺 利实施，提高公司管理能力，城投公司需要结合实际建立一套对应的绩效考核指 标体系。 和其他城投公司一样，A城投公司也加入了市场化转型的队伍之中。A城投 公司目前处在转型初期，现有的绩效考核制度已经不能发挥激励员工、提高工作 效率的作用。多数员工都表示不支持继续使用，公司管理人员也认识到重新设计 绩效考核指标体系的重要性。本文以A城投公司为研究对象，结合绩效管理相关 理论，采用文献研究法、案例研究法、访谈法，通过全面了解公司的现状，对公 司战略目标进行梳理，分析公司目前绩效考核制度的问题，并综合运用平衡计分 卡、关键绩效指标法、360度考核法等绩效考核工具，从财务、客户、内部流程、 学习与成长四个层面分解公司战略目标，并细化至各部门、各员工，实现了一套 绩效考核指标体系的设计。公司使用这套绩效考核指标体系将有效提高员工积极 性、优化人力资源结构，促进公司战略目标的达成。 在设计A城投公司绩效考核指标体系过程中，主要得出以下结论：一是绩效 管理理论可以在市场化转型背景下的城投公司中有效运用，其运用领域得到了拓 展。可以运用理论建立与公司发展规划相匹配的绩效考核指标体系。二是绩效考 核指标的设计必须结合公司发展战略目标。管理者应对全体员工充分解释当前战 略目标，并与员工共同分解细化确定出具体指标。三是绩效考核指标设计全过程 中，上下级沟通尤为重要。管理者和员工在绩效考核的各个环节都要互相了解需 求、交换意见、加强沟通。缺失沟通会引发多种矛盾，导致绩效考核形式化。 关键词：城投公司；市场化转型；绩效考核指标体系；绩效管理 2 Abstract CityInvestmentCompanyhasplayedasignificantroleinlocalinfrastructure constructionthroughthemanagementofinvestmentandfinancing,whichraisedthe levelofurbaneconomicdevelopmentandmadegreatcontributiontourban development.Inrecentyears,astheMinistryofFinancehasstrengthenedsupervision ofthelocalgovernmentdebtandstandardizedfinancingactivitiesoflocalgovernment stepbystep,lotsofCityInvestmentCompanieshavesteppedontheroadto market-orientedtransformationoneafteranotherwiththeviewofgoingconcernand respondingtherequesttodeepenreformofstate-ownedenterprises.Overtheyears,the developmentofCityInvestmentCompanyisowetothesupportoflocalgovernment, butCityInvestmentCompanyalwaysignorestheconstructionofmodernenterprise managementsystem,whichbringsalotofresistancesduringtheexplorationof market-orientedtransformation.Withintheperspectiveofenterprisemanagement practice,Performancemanagementisakindofeffectivetooltoachievethestrategic objectives、promotetheimprovementofemployeesandsupportthesustainable development.Forthepurposeofensuringthesmoothimplementationon market-orientedtransformationandimprovingthemanagementcapacity,City InvestmentCompanyhastodesignasetofcorrespondingperformanceassessment indicatorssystemcombinedwiththepractice. AsthesameasanotherCityInvestmentCompany,ACityInvestmentCompany hasjoinedtheteamofmarket-orientedtransformation.ACityInvestmentCompanyis intheinfancyofmarket-orientedtransformationatpresent,theexistingperformance appraisalsystemcanneithermotivateemployeesnorenhanceworkingefficiency.Most employeesdisapprovethattheexistingperformanceappraisalsystemkeepsworking, managersalsorealizethesignificanceofredesigntheperformanceassessment indicatorssystem.ThisarticletakesACityInvestmentCompanyastheresearchobject andrealizesthedesignofperformanceassessmentindicatorssystembycombining correlationtheoriesofperformancemanagement,utilizingliteratureresearchmethod, casestudymethodandinterviewmethod,understandingthecurrentsituationof companycomprehensively,specifyingthestrategicgoalofcompany,analyzingthe defectofexistingperformanceappraisalsystem,usingperformanceassessmenttools suchasbalancedscorecard,keyperformanceindicatorand360degreeperformance appraisal,breakingthestrategicgoaldownintofourparts(finance,customer,internal 3 operation,learningandgrowth),subdividingthegoaltoeverydepartmentandevery employee.Itwillbeveryeffectivetoimproveemployeemotivationandoptimize humanresourcestructurebyworkingthisperformanceassessmentindicatorssystem, whichwillboosttheachievementofstrategicgoal. Thisarticlehascametosomeprimaryconclusionsbydesigningtheperformance assessmentindicatorssystemofACityInvestmentCompany.Firstly,theoriesof performancemanagementcanbeusingefficientlybyCityInvestmentCompanyunder thebackgroundofmarketizationandalsocanexpandtheapplicationscope.Itis feasibletodesignasetofperformanceassessmentindicatorssystemwhichmatching withdevelopmentplan.Secondly,thedesignofperformanceassessmentindicators shouldberelatedtothestrategicgoal.Managersoughttofullyexplainthepresentgoal toallemployeesandtheyshouldsubdivideanddeterminethespecificindicators together.Thirdly,thesupervisor-subordinatecommunicationisparticularlyimportant through-outthewholedesignprocessofperformanceassessmentindicators.Managers andemployeesshouldmaintaincommunicationandunderstandeachother.Thelackof communicationwilltriggermultiplecontradictions,whichleadstotheformalizationof performanceassessment. Keywords：CityInvestmentCompany；Market-orientedtransformation；Performance assessmentindicatorssystem；Performancemanagement I 目录 1绪论...............................................................................................................................1 1.1研究背景及研究意义........................................................................................1 1.1.1研究背景..................................................................................................1 1.1.2研究意义..................................................................................................2 1.2文献综述............................................................................................................3 1.2.1国外研究文献综述..................................................................................3 1.2.2国内研究文献综述..................................................................................4 1.2.3文献述评..................................................................................................5 1.3主要内容和研究方法........................................................................................6 1.3.1主要内容及框架......................................................................................6 1.3.2研究方法..................................................................................................7 2理论基础.......................................................................................................................8 2.1绩效考核相关概念............................................................................................8 2.1.1绩效..........................................................................................................8 2.1.2绩效考核..................................................................................................8 2.2绩效考核工具....................................................................................................8 2.2.1目标管理法..............................................................................................9 2.2.2关键绩效指标法....................................................................................10 2.2.3360度考核法..........................................................................................11 2.2.4平衡计分卡............................................................................................11 2.3绩效管理实施..................................................................................................14 3A城投公司绩效考核现状分析..................................................................................16 3.1公司情况介绍..................................................................................................16 3.1.1基本情况................