摘要摘要
鉴于当前我国的教育管理、办学体制和机制处于重大变革的关键时期，
为了适应我国高等教育朝着积极、规范、持续向前发展的要求，迫切需要加
快高校人事以及教改和工资奖金、福利报酬等方面改革的步伐，健立起整个
学校的工作和收入双促进机制，实行工作业绩与工资奖金等利益相匹配的办
法，努力打造出高水平大学的终极目标。要实现这一目标，资金的运筹和高
效优化应用凸显重要。这就对财务人员的综合素质，工作业绩，解决问题的
能力，服务态度全方位有很高要求。但现实的状况是：多数高校的绩效管理
正在起步探索之中，绩效管理体系建设不完全，目的不太明确，手段不尽完
善，方法不太科学，考核有失公平，激励机制不健全，未能发挥员工以及财
务人员的工作绩效。因此，建立科学、完善、公平，并且能调动其积极性的
大学财会人员的绩效管理体系很有必要。基于此，笔者开展对CX大学财务人
员绩效管理体系研究

该文解析有关绩效、绩效管理、绩效管理体系的含义，对其内涵、特征
及国内外有关绩效管理阐述后，从CX大学基本情况、绩效管理现状和财务人
员绩效考核方式方法着手，通过对CX大学财务人员工作特点和现行绩效管理
方式、考核方法的剖析，以及对领导和财务人员开展访谈，大致捋出CX大学
在对财务人员实行绩效管理具体操作中的缺陷和不足。最主要问题是：绩效
管理与学校战略目标脱节；考核目的不明确、缺乏针对性；考核设置不科学、
缺少权重和量化；考核过程不逗硬、监督性差；缺乏反馈与改进；对考核结
果未进行有效利用等等。以围绕重新创建CX大学财务人员绩效管理体系为目
的，搭建了CX大学财务人员绩效管理体系方案的构思框架，提出了构建绩效
管理体系的原则，确定了该体系内应包含的内容，强调了在绩效计划期间，
根据CX大学战略目标，层层分解定出部门目标、个人目标以及绩效计划，通
过部门领导审核、与财务人员进行充分交流或说明，双方认可后，落实为绩
效合约，报学校人事处审查备案后执行，绩效计划周期与学校岗位聘任周期CX 大学财务人员绩效管理体系研究一致。在绩效实施阶段，管理人员按合约监督管理，及时发现问题，找出原
因，给予帮助指导。特别重视在实施期间，根据具体情况，及时调整和修正
绩效计划，并且保持沟通和搜集绩效信息。在绩效考核阶段，拟定了对财务
人员用关键绩效指标（KPI）作为考核方法，调查问卷筛选考核指标，以德尔
菲法、层次分析法（AHP）设置指标权重，制定出了CX大学财务人员工作业
绩KPI考核内容、计算公式、评分标准；工作能力KPI考核内容、评分标准；
工作态度KPI考核内容、评分标准以及相关岗位人员考核指标和绩效考核表共
11张，使之在操作时程序流畅内容清晰。在绩效反馈阶段，管理者和员工对
考核结果达成一致意见，鼓励员工发扬成绩，发现不足，制定绩效改正措施，
完善下一轮目标计划

新建CX大学财务人员绩效管理体系包含了对该校财务人员实施绩效管
理的全过程。在思想上澄清了过去将年度考核混淆为就是绩效管理的模糊概
念，在行动上改变了以往用缺乏规范管理过程、单一的年度考核方法来作为
绩效管理

运用关键绩效指标（KPI）考核方法，突出了用代表性极强的最核心指标
进行考核，使之具有鲜明性、合理性、公平性。摈弃了以往用指标不明确的
德、勤、能、绩、廉这种大包围粗线条的考核方法

制定出每一项绩效考核指标的评分标准具有可操作性，避免了过去靠私
人情感、近因效应、轮流坐庄等以偏概全有失公正的、影响考核结果的情况
出现

反馈沟通贯穿于每一个环节和步骤中。转变了过去上下级之间不交流不
沟通，排除了绩效信息盲区

其创新点一是CX大学财务人员绩效计划，由人事处、财务处主管和财务
人员三方面共同制定。充分体现了它是一个相互尊重，多向交流沟通的完美
过程，使组织目标，部门目标和个人目标三者紧密联系，共同完成目标任务

提升了财务人员对任务目标的承诺度，提升了部门管理的监控力度

二是用关键绩效指标（KPI）作为考核方法，调查问卷筛选确定考核指标，
以德尔菲法、层次分析法（AHP）设置指标权重，设计出了关键绩效指标（KPI）
考核评分标准、考核表，对主管和普通财务人员分别制定了各自的考核内容，
并作了考核举例

关键词：财务人员 绩效管理 高校AbstractAbstract
Considering that China’s educational management, school-running system
and mechanism are in a critical period of major reformation, we need to speed up
on personnel and educational reformation, salary bonuses as well as welfare
payments to adapt to the demand of a positive, standard and sustainable
development for higher education so that the dual-promotion mechanism for work
and income can be set up, work performance and salary bonuses can be well
matched, and the ultimate goal of building up high-level universities can be
reached.To achieve this goal, the management and efficient optimization of funds
are of great importance which also spells a high requirement of comprehensive
quality, work performance, problem-solving skills and service attitude on our
financial personnel.However,the fact is that for a majority of universities ，
performance management is still finding its way as the performance management
mechanism is inadequate, its goals are unclear, measures are
imperfect,methods are unscientific,assessment of performance is unfair and the
motivation system is unable to boost the performance of financial staff. Therefore,
it is of great necessity to build up a performance mechanism that is scientific,
complete and fair to arouse the enthusiasm of financial staff. Based on this, the
author carries out a study on CX university financial staff performance
management system.
This paper analyzes the definition of performance management and
performance management system first.After elaborating on the connotation,
characteristics and how performance management works at home and abroad, the
author tries to point out the defects and deficiencies in the specific operation of CK
university’s financial staff through a detailed analysis of the CX university
financial staff’s work characteristics,the current performance management mode
and evaluation method as well as interviews to the leaders and staff based on CK’sResearch on Performance Management System of Financial staff in CX universitybasic background,the status of performance management and the assessment
measures of the financial staff’s performance.
In this paper,the author not only sets up the conception framework of
university financial staff’s performance management system, but also puts forward
the principle for the building up of performance management, defines the contents
to be included, and emphasizes that during the planning of performance
management, department goals, personal goals and performance plans should be
set up one by one according to the strategic goals of the whole university. If the
goals are approved by the department head, sufficient communication with the
financial staff is carried out and all sides approve of the plan, performance
management contract should be signed and submitted to the department of
personnel. After the approval by the department of personnel, the performance
plan should be carried out in accordance with the cycle for position appointment.
In the process of its implementation, the administrative staff should carry out their
duty of supervision and find out the corresponding problems and causes so that
timely guidance can be rendered. It is of vital importance to revise the plan in
different circumstances and keep on communication to collect relevant
information.
At the performance evaluation stage, key performance indicators (KPI) is
chosen to assess the performance of financial staff while questionnaires are
adopted to sift assessment indicator with AHP setting up the indicator weight.
Based on that, 11 sheets covering the computational formula and the scale of
marks for assessment have been designed to make it easy and clear to go through
the procedure.
In performance feedback phase, if the managers and staff agree with the
assessment result, employees will be encouraged to carry forward their
achievements and deal with their deficiencies so that improvement can be made
for the plan and the next round of goals can be fully achieved.
The new CX university finance staff performance management system covers
the whole process of the implementation of performance management of the
financial staff. With this system ,the confused conception that the annual appraisal
of the staff is