摘要
绩效考核是企业发展的重要环节，实践证明企业拥有良好的绩效考核体系，
不仅可以提高员工的积极性，促进部门目标的实现，还能优化企业的组织结构，
促进企业更好更快的发展。目前，中国的企业对绩效考核的认识还处于起步阶段，
发展还不平衡，尤其是大多数国有企业，它们的绩效考核体系还存在很多亟待完
善的地方，如考核指标不明确、衡量标准不具体、考核流于形式等，这些都阻碍
了企业的发展

本文研究的是 QH 公司财务人员的绩效考核，QH 公司隶属于中国兵器工业集
团公司，与大多数国有企业一样，公司的财务人员缺乏相应的绩效考核，员工的
工作积极性不高，绩效考核只是纸上谈兵、流于形式。本文主要对 QH 公司财务
人员的绩效考核现状进行分析，了解公司绩效考核存在的问题及其原因，并以关
键绩效指标法和平衡计分卡法为基础，设计了一套适用于公司财务人员的绩效考
核方案。通过对比分析，本文发现 QH 公司财务部门拥有绩效考核方案后，其员
工的工作积极性得到了很大的提高，财务部门的工作也得到了更好的认可

研究表明，对 QH 公司的财务人员设计绩效考核方案，能规范员工的日常行
为，提高员工的工作绩效，对员工的发展也有很好的促进作用，在一定程度上促
进公司战略目标的实现。所以，设计的绩效方案是合理的，适用于 QH 公司的财
务人员的绩效考核，适合公司和部门的发展

关键词：财务人员；绩效考核；关键绩效指标；平衡计分卡Abstract
Performance evaluation is an important part of enterprise development, practice
has proved that enterprises have a good performance appraisal system, not only can
improve the enthusiasm of the staffto promote the realization of sector objectives, but
also to optimize the organizational structure of enterprises to promote better and faster
development of enterprises. At present, China&39;s enterprises are still in the initial stage
of performance appraisal with unbalanceddevelopment. Especially most of the
state-owned enterprises,there are many areas to be improved in the performance
appraisalsystem, such as unclear assessment indicators, unspecified measurements,
Assessment of a mere formality, which are hindering the development of enterprises.
This paper is a study of the financial staff of QH company&39;s performance
appraisal. QH company which belongs to China North Industries Group Corporation,
like most state-owned enterprises, the company lack appropriate performance
appraisal for financial staffs, employee&39;s work enthusiasm is not high, the
performance appraisal is just empty talk, a mere formality. This study mainly analyzes
the status quo of performance appraisal of QH company&39;s financial personnel, and
understand the problems and causes of the performance appraisal. Based on the key
performance indicator method and the balanced scorecard method, this study designs
a set of performance appraisalprogram applicable to the financial personnel of the
company. Through comparative analysis, this study found that the Finance
Department of QH company has the performance appraisal scheme, the working
enthusiasm of the staff has been greatly improve, the work of financial department
also got very good recognition.
The result shows that the design of QH financial performance appraisal program
can standardize the daily behavior of employees, improve the performance of staff,
and promote the development of employees, to a certain extent, promote the
company&39;s strategic objectives. Therefore, the performance of the design program isreasonable, applicable to the QH company’s financial staff performance appraisal,
suitable for the development of departments and companies.
Keyword：Financial Personnel; Performance appraisal; Key Performance Indicators;
Balanced Scorecard目 录
第 1 章 绪论......1
1.1 选题背景及意义.........1
1.1.1 选题背景...........1
1.1.2 选题意义..........2
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...3
1.2.3 研究评述..........4
1.3 研究内容和思路.........5
1.4 研究方法.........6
1.5 创新点.6
第 2 章 绩效管理与绩效考核的相关理论概述..........8
2.1 绩效管理与绩效考核定义.....8
2.1.1 绩效管理的定义...........8
2.2 绩效考核目的和意义.8
2.2.2 绩效考核的意义...........9
2.3 绩效考核内容和原则.9
2.3.1 绩效考核的内容...........9
2.3.2 绩效考核的原则.........10
2.4 绩效考核方法...........11
第 3 章 QH 公司财务人员绩效考核的现状...12
3.1 QH 公司及人员概况..12
3.1.1 QH 公司简介..........12
3.2 QH 公司财务人员状况及绩效考核现状......14
3.2.1 QH 公司财务人员状况...........14
3.2.2 QH 公司绩效考核现状...........17第 4 章 QH 公司财务人员绩效考核存在问题原因分析 .....19
4.1 QH 公司财务人员绩效考核存在问题..........19
4.2 QH 公司财务人员绩效考核存在问题原因分析......21
第 5 章 QH 公司财务人员绩效考核方案设计 .........26
5.1 绩效考核方案设计原则.......26
5.2 绩效考核方案设计目的.......27
5.3 绩效考核方案设计方案.......27
5.3.1 关键绩效指标法与平衡计分卡法相结合......
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