西安建筑科技大学专业学位硕士论文
D城投公司绩效管理体系优化研究
专
业：工商管理
研究生：刘宪杰
指导教师：陆秋琴教授
摘要
近年来，中国改革开放持续发展，市场化竞争日趋加剧。国有企业也在不断
谋求自身高质量发展，其中城投公司作为我国国有企业的重要代表，依托政府信
用，为地方基础建设贡献了力量。但多年来城投公司普遍依赖政府支持，忽视了
现代企业管理体系建设，企业内部尤其是人力资源管理短板突出，导致城投类公
司优秀人才流失，制约了企业高质量发展。如何通过优化企业的绩效管理体系，
推动城投类企业改革转型成为关乎企业长远发展的重要问题。
本文研究分析的对象是D城投公司绩效管理体系的优化与设计。首先运用案例
研究法、问卷调查法及访谈法对D城投公司的基本概况、绩效管理体系的执行情况
进行调查研究，梳理D城投公司绩效管理体系中的弊端，与此同时，从管理视角对
相关原因进行剖析。在完成基础调研的前提下，以优化D城投公司绩效管理体系为
目标，通过平衡计分卡、关键绩效指标、360度评价改进D城投公司各层级绩效考
核目标体系。结合绩效管理体系的设计原则，构建适合企业发展的绩效指标体系、
绩效辅导机制、绩效考核方案及绩效应用体系，完成绩效管理体系优化工作。最
后，为确保优化后的绩效管理体系的有效运行，结合D城投公司前期调研存在的相
关问题，运用绩效管理体系基本理论，制定分步实施方案及相关保障措施，确保D
城投公司绩效管理体系的长效运行。
本文通过对D城投公司绩效管理体系优化研究，得到的结论包括：通过问卷及
访谈分析出公司存在的绩效管理与企业战略不匹配、指标不全面、管理环节缺失
等问题。对照问题和公司实际，以平衡计分卡、关键绩效指标及360度评价体系为
工具，建立围绕战略落实的“五位一体”绩效管理体系。最后制定分步实施方案
和保障措施，确保了绩效管理体系的有效执行，赋能企业高质量发展，帮助D城投
公司推进市场化转型改革。
关键词：国有企业，平衡计分卡，绩效管理，评价标准
西安建筑科技大学专业学位硕士论文
Research on the optimization of performance management
system of D Urban Investment Company
Specialty: Business management
Author: Liu Xianjie
Supervisor: Lu Qiuqin Professor
ABSTRACT
During these years, to enhance the domestic system, China has deepened its
reforms and opening up, and at the same time, the competition among enterprises has
also intensified. As an important representative of my country's state-owned enterprises,
urban investment companies rely on government credit and through investment and
financing management, and have made contributions to urban development. However,
over the years, the development of urban investment companies has generally relied on
the support of the local government, ignoring the construction of a modern enterprise
management system, and the shortcomings company's internal management,Particularly
in the aspect of Personnel management, have resistance of urban investment companies
in the reform of high-quality development of enterprises There are many problems, In
establishing a market-oriented assessment and restriction mechanism.How to optimize
management setup of enterprises to facilitate its running smoothly of investment
companies has become a key issue.
The object of this research and analysis is the optimization and design of the
performance management system of D Urban Investment Company. First, it uses case
method to research the basic circumstances of D Urban Investment Company and the
performance system, and summarize its performance management. The main problems
existing in the system, and the reasons from the perspective of management.On the
premise of completing the basic research, aiming at optimizing the performance
management system of D Urban Investment Company, combined with the design
principles of the Balanced Score Card, KPI and all-around appraisal way are used to
complete all levelsof D UrbanInvestment Company. Designthe performance
evaluation target setup, build a performance indicator setup, performance coaching
setup, performance appraisal setupsuitable for the enterprise, and complete the
optimization of the performance management setup. In order to the normal work of the
西安建筑科技大学专业学位硕士论文
setup integrates with relevant problems existing in the preliminary investigation of D
Urban Investment Company, this theory is used to formulate the branch implementation
plan and related safeguard measures to ensure the performance management of D Urban
Investment Company, long-term operation of the system.
This paper provides solutions and optimization strategies for solving the problems
existing in the company's performance management through the research on the
optimization of the performance management system of D Urban Investment Company.
There are problems such as mismatch between performance management and enterprise
strategy, incomplete indicators, and lack of management links. And help D Urban
Investment Company promote transformation and reform. In the meantime, it has
significance for the benign growth of domestic urban investment companies.
Keywords: state-owned enterprises, balanced score card, performance management,
evaluation criteria