尤其是近十年来的城镇化进程，使产业结构、城市和农村人口比例与改革前相比发生
了明显的变化。各地政府为摆脱落后的城市基础设施对经济发展的制约，想方设法突
破政府财力不足的困境，纷纷组建政府出资的投融资企业。这类企业以划拨土地资源
作为政府注入资本，体现政府意图，投资于社会资本不愿进入的大型城市基础设施项
目、社会公益文化事业类项目、民生项目，这些投资项目短期内难以实现经济收益。

这类企业由政府主导，纯国有独资，不以单纯追求经济效益为目标，但对区域经济发
展具有重要支撑作用。由于这类企业前期员工队伍大多来自政府部门，因而具有浓厚
的行政机关的作风和意识。加之，政府主导型投融资企业担负着政府的职责任务，而
其经营管理仍按市场规则运行，导致其绩效管理与市场竞争类企业相比更具复杂性。

截止目前，国内外绩效管理理论专家对这类企业绩效管理研究成果并不多见。于是，
本文以这类政府主导型投融资企业绩效管理研究作为课题，帮助政府研究解决主导型
投融资企业绩效管理问题，提高土地资源的利用效率，促进组织和员工共同成长发挥
积极的作用。

论文坚持阐述清楚绩效管理基本理论，从政府主导型投融资企业在绩效管理中呈
现出来的状况，分析平衡计分卡、KPI、目标管理法在具体解决实践问题中的运用，
帮助企业分析本单位如何组织绩效考核，以及如何对程序性环节的把控。作者深入 D
公司进行调查研究，综合运用文献研究法、调查研究法、演绎与归纳法、对比分析法、
定量与定性结合法等方法，摸清 D 公司作为典型的政府主导型投融资企业绩效管理
具体做法，为这类企业绩效管理问诊把脉，提出合理化建议。

论文的主要成果是找准了政府主导型投融资企业绩效管理现状，得出了针对这类
既具市场属性又有一定行政属性企业需综合运用平衡计分卡、KPI、目标管理法等分
类设计绩效考核指标的结论。论文的创新之处在于突破单一技术工具的束缚，提出综
合运用多种技术工具破解这类特殊企业的绩效管理问题，完全符合十八届三中全会关
于国企业转型发展的精神。

关键词：绩效管理，政府，投融资企业III
Abstract
After 35 years of reform and opening-up, China's social productivity, economic base
and comprehensive national strength have taken great changes. Especially in the recent
decade of urbanization, the industrial structure, the population of urban and rural areas are
taking significant changes. Local governments are trying to set up investment and finance
companies to change the situation of poor infrastructure for economic development and to
resolve the problem of financial shortfall. The local government, as the main or only
shareholder invests the companies via the land as the initial capital. And in return, the
companies, on behalf of the government, will carry out large-scale projects in social
welfare, urban infrastructure and people’s livelihood. These projects are normally medium
or long term investments with low return, which are not popular in market by the normal
commercial investors. This kind of companies, with the government as sole shareholder,
not only pursue the maximum profit , but also focus on their functions on regional
economic development. On the beginning stage of setting up, the employees are mainly
from civil servants backgrounds, who work with strong bureaucratic style. In addition,
this kind of companies have the responsibilities from the government but they have to
operate abiding by the rules of the competitive market which makes their performance
management more complicated compared with normal commercial companies. So far,
there are not many successful theories of performance management for such kind of
companies with governmental and commercial functions in China or overseas. Therefore,
this thesis uses this kind of investment and finance companies directed by government as
the research object and focuses on their performance management with the hope of
improving management performance, the efficiency of the use of land resources and
cooperation of employees.
Thesis introduced the basic performance management theories, with investment and
finance companies directed by government as the research object. It proposes a method and
its application in performance management system, the analysis of the balanced scorecard,
KPI, target management in the application of performance indicators, introduces the
implementation of performance appraisal and performance management program. The
author has furthered D company for investigation and study, integrated use of literature
research, investigation methods, deductive and inductive methods, comparative analyses,
in combination with quantitative and qualitative methods, with an attempt to assess D
company’s performance management situation and find out the problems of performance