分类号：密 级：_公开____
U D C： 编 号：__________
基于平衡记分卡的H公司绩效考核体系研究
STUDY ON PERFORMANCE EVALUATION SYSTEM OF H
COMPANY BASED ON BALANCED SCORECARD
学位授予单位及代码： 长春理工大学（10186）
学科专业名称及代码：工商管理（125100）
研 究 方 向：人力资源管理 申请学位级别： 硕士
指 导 教 师： 陈淑萍教授研 究 生：哈斯朝鲁 _
论文起止时间：2016.10—2018.04
摘要
随着H公司煤炭业务的向前不断发展，公司战略发展的需要，以及内外部环境的
不断变化，H公司需要重新设计一套能够将公司战略与绩效管理全方位结合的绩效考
核体系，提升整体竞争力。基于平衡记分卡的绩效考核能够较好的处理财务与非财务
指标之间的平衡，更大效率地利用企业内外部因素，将公司战略与财务、客户、内部
运营、学习和成长有机结合，促成企业长期的可持续发展
本文根据绩效考核、绩效管理和平衡记分卡三者的特征，对比分析H公司绩效管
理体系的现实处境和公司战略等，归纳总结出在H公司绩效管理中显现出的各种问
题。根据所存在的这些问题，将平衡记分卡理念深入到公司财务、客户、内部运营、
学习和成长与公司发展战略两部分，注重对非财务指标的选取和设定，加强财务指标、
非财务指标与公司绩效管理关系的紧密度，围绕公司发展战略开展绩效考核工作。设
计出适合H公司战略发展的绩效考核体系。在绩效考核体系实施效果方面，本文对H
公司绩效管理实施的各项条件做了较为全面的分析，其中包括引入平衡记分卡的绩效
考核应用效果分析、引入平衡记分卡前后绩效管理对比分析、引入平衡计分卡后绩效
管理可能存在的问题。另外，为保障引入记分卡的H公司绩效管理体系的有效实施，
提出了若干具体的保障措施
关键词：绩效管理公司战略平衡记分卡指标
ABSTRACT
With the continuous development of the H company's coal business, the company's
strategic development needs, and the continuous changes in internal and external
environments, H company needs to redesign a set of performance assessment system that
can integrate all aspects of corporate strategy and performance management, and improve
the overall performance. Competitiveness. The performance assessment based on the
Balanced Scorecard can better balance the balance between financial and non-financial
indicators, make more efficient use of internal and external factors, and organically
combine corporate strategy with finance, customers, internal operations, learning, and
growth. Long-term sustainable development of the enterprise.
Based on the characteristics of performance appraisal, performance management and
balanced scorecards, this paper compares and analyzes the actual situation of company H's
performance management system and company's strategy, and sums up various issues that
appear in H company's performance management. Based on these problems, the concept of
the Balanced Scorecard was deeply integrated into the company's financials, customers,
internal operations, learning and growth, and company development strategies. It focused
on the selection and setting of non-financial indicators, and strengthened financial and
non-financial indicators. The tightness of the relationship with the company's performance
management, performance evaluation work around the company's development strategy.
Designed a performance appraisal system suitable for H company's strategic development.
In terms of performance evaluation system performance, this article has made a
comprehensive analysis of various conditions for performance management of H company,
including the application of the performance analysis of the introduction of the Balanced
Scorecard, the comparison analysis of performance management before and after the
introduction of the Balanced Scorecard, and the introduction of Balanced scorecards may
have problems with performance management. In addition, in order to ensure the effective
implementation of the H company's performance management system that introduces
scorecards, several specific safeguard measures have been proposed.
Key words：performance appraisalCompany strategyBalance scorecardIndex。