I 摘要 由于经济形势的不断更新，随之而来也就加大了不同企业之间的竞争压力。 一个企业要想长久的立足于社会之中，完成公司可持续发展的终极战略目标，那 么其中重要的一步就是改变公司原有的绩效评价指标体系，也就是说关注公司本 身绩效评价工作的开展情况极其重要。因此，为准确的评价出企业经营状况，设 立一套符合公司发展并且合理的绩效评价体系就是很关键的一步。 笔者以FZ公司作为调研的目标对象，在研究了公司绩效评价体系的相关内 容后，首先对FZ公司的绩效评价现状进行调查，该阶段主要是以调查问卷、座 谈会、研讨会等形式进行的，发现了FZ公司绩效评价体系现存的问题。其次， 通过一系列分析比较后，决定采用平衡计分卡（BSC）的思想理论较为适合FZ 公司的发展，依次从财务层面、客户层面、内部运作层面、学习/成长层面综合 选取了15个绩效评价指标，建立了FZ公司新型绩效评价指标体系，同时利用 层次分析法（AHP）计算所选取的15个指标的权重，并确定评判的准则。最后， 对FZ公司新型绩效评价体系的应用效果进行分析，这里所采用的是模糊综合评 价法（FCA）。基于此也提出了FZ公司绩效评价要重视环境方面的建设、同时 要建立FZ公司绩效评价责任体系与绩效评价的相关保障体系、制定与时间有关 的计划表等四项符合FZ公司发展道路的新型绩效评价体系相关配套保障办法。 关键词：FZ公司；绩效评价体系；平衡计分卡；层次分析法；模糊综合评价法 Abstract II Abstract Astheeconomicsituationisconstantlyupdated,itwillincreasethepressureof competitionbetweendifferententerprises.Ifanenterprisewantstostayinthesociety foralongtimeandachievetheultimatestrategicgoalofsustainabledevelopment, oneoftheimportantstepsistochangetheoriginalperformanceevaluationindex systemofthecompany.Inotherwords,itisextremelyimportanttopayattentionto theperformanceevaluationofthecompanyitself.Therefore,inordertoaccurately evaluatetheoperatingconditionsoftheenterprise,itisacriticalsteptosetupasetof reasonableperformanceevaluationsysteminlinewiththedevelopmentofthe company. TheauthortakesFZcompanyastherespondent,afterstudyingtherelated contentofthecompanyperformanceevaluationsystem,firstcarriesonthe investigationtoFZcompany'sperformanceevaluationpresentsituation,thisstageis mainlycarriedoutintheformofquestionnaires,symposiums,seminarsandsoon, andfindstheexistingproblemsoftheperformanceevaluationsystemofFZ company.Secondly,throughaseriesofanalysis,weplantomakeuseofthebalanced scorecardtheorytoselect15basicindicatorsofevaluationfromthefinancialaspect, customeraspect,aspectofinternaloperation,aspectoflearningandgrowth, reconstructthestandardsystemofperformanceevaluationofFZcompany,and identifytheweightsandcriteriaoftheindicatorsbyusingtheAHPprocess.Finally, thefuzzycomprehensiveevaluationmethod(FCA)isusedtoanalyzetheapplication effectofthenewperformanceevaluationsystemofFZCompany.Basedonthis,it alsoputsforwardthatFZcompanyperformanceevaluationshouldpayattentiontothe constructionoftheenvironment,atthesametimetoestablishFZcompany performanceevaluationresponsibilitysystemandperformanceevaluationrelated securitysystem,thedevelopmentoftime-relatedscheduleforthedevelopmentofFZ companyperformanceevaluationsystemsupportingsafeguardmeasures. Keywords:FZCompany;Performanceevaluationsystem;BSC;AHP;FCA 目录 III 目录 摘要.............................................................................................................................I Abstract..........................................................................................................................II 第1章绪论..................................................................................................................1 1.1选题背景与选题意义......................................................................................1 1.1.1选题背景................................................................................................1 1.1.2选题意义................................................................................................1 1.2国内外研究综述..............................................................................................2 1.2.1国外研究综述........................................................................................2 1.2.2国内研究综述........................................................................................4 1.2.3文献评述................................................................................................6 1.3研究的内容及方法..........................................................................................6 1.3.1研究内容................................................................................................6 1.3.2研究方法................................................................................................7 1.3.3研究思路................................................................................................7 1.4本文研究的创新性..........................................................................................8 第2章绩效评价及相关理论基础............................................................................10 2.1企业绩效评价相关概念................................................................................10 2.1.1企业绩效..............................................................................................10 2.1.2企业绩效评价......................................................................................10 2.1.3企业绩效评价体系..............................................................................10 2.2企业绩效评价理论和方法............................................................................11 2.2.1企业绩效评价有关理论......................................................................11 2.2.2企业绩效评价的方法..........................................................................11 2.3本章小结........................................................................................................12 第3章FZ公司绩效评价现状分析..........................................................................13 3.1FZ公司介绍...................................................................................................13 3.1.1公司基本情况......................................................................................13 3.1.2公司特点..............................................................................................13 目录 IV 3.2FZ公司绩效评价现状调查...........................................................................14 3.2.1调查方案..............................................................................................14 3.2.2调查问卷的设计理念..........................................................................15 3.2.3实施调查方案......................................................................................15 3.2.4调查及访谈结果统计..........................................................................16 3.2.5现状分析..............................................................................................23 3.3FZ公司绩效评价现状存在的问题...............................................................24 3.3.1公司没有形成绩效文化......................................................................24 3.3.2绩效管理过程中忽视职工的作用......................................................25 3.3.3绩效指标不完善..................................................................................25 3.3.4绩效评价权重分配不合适..................................................................25 3.3.5绩效评价结果运用不充分..................................................................26 3.4本章小结........................................................................................................26 第4章应用BSC优化FZ公司绩效评价体系........................................................13 4.1优化设计企业绩效评价的指导思想............................................................27 4.1.1立足战略，反映公司战略目标..........................................................27 4.1.2公司整体绩效与部门、员工绩效相结合..........................................27 4.1.3提倡全员参与......................................................................................28 4.1.4选取可量化指标............................................