党的十九大报告明确指出需要全面实施绩效管理。这表明绩效管理在企业 管理中占有举足轻重的地位。作为绩效管理模块中的重要组成部分，绩效考核 是选拔、奖励员工的重要方式，已经被越来越多的企业认可。并且，大型企业 不仅会单独设立绩效考核部门和绩效经理岗位，还会成立绩效管理委员会。本 文以黑龙江SD科技股份有限公司为研究对象，针对该公司的员工绩效考核开 展的主要研究工作如下： 首先，本文研究了国内外绩效考核的相关理论，并借鉴了同类型企业、同 岗位员工绩效考核的方式，对SD公司员工绩效考核现状进行了深入细致的分 析。通过研究分析，本文指出了SD公司在岗位分工、指标设计、沟通协作、 奖励机制、反馈等方面存在的问题。此外，对绩效指标设置、管理层意识、员 工意识以及激励机制等方面进行了深入的剖析。 其次，采用定量与定性分析法与问卷调查相结合的研究方式，选取了考核 指标确定权重分配，针对研发、销售、管理、辅助支持四大岗位类型分别提出 了绩效考核指标的设计、评价办法。以关键绩效指标（KPI）和目标与关键结 果（OKR）两种理论为基础，根据各岗位特色制定差异化的绩效考核指标,重 新设置了公司组织架构和员工岗位职责，为绩效考核指标的设计提供了依据。 最后，从实施步骤、人员、制度等方面提出了实施绩效考核的保障措施。 在绩效考核实施开始前充分做好员工动员工作，消除员工对绩效考核存在的顾 虑和不满情绪；在考核过程中实施监控，及时记录和改正存在的问题。同时， 需要不断提升高层管理人员的管理理念及人力资源部门人员的专业技能，提高 公司整体的管理水平。这些保障措施能促使绩效考核顺利开展，从而充分激励 员工的主动自觉性，全面提高SD公司的发展水平。希望通过本文的深入研究， 能够对提高中小型高新技术企业起到一定的借鉴意义。 关键词：关键绩效指标；目标与关键结果；员工绩效；差异化考核 哈尔滨工业大学工商管理硕士学位论文 - II - Abstract The report of the 19th National Congress of the Communist Party of China clearly points out the need for the full implementation of performance management. This shows that performance management plays an important role in enterprise management. As an important part of performance management module, performance appraisal is an important way to select and reward employees, which has been recognized by more and more enterprises. In addition, large enterprises will not only set up performance appraisal department and performance manager posts, but also set up performance management committee. This paper takes the employee performance appraisal of Heilongjiang SD Technology Co., Ltd. as the main research content, through the research and analysis of a wide range of related performance appraisal theories at home and abroad, and with reference to the performance appraisal methods of employees in the same type of enterprises and positions, makes a thorough and detailed analysis of the current situation of employee performance appraisal of SD Company, and points out the problems existing in the design of employee performance appraisal Questions, such as: Post division, index design, communication and cooperation, reward mechanism, feedback and other problems. At the same time, the paper analyzes the existing problems from the aspects of performance index setting, management awareness, employee awareness and incentive mechanism. In this paper, the quantitative and qualitative analysis method is the main research method, questionnaire research is the auxiliary method, and the evaluation index is selected to determine the weight distribution. The design and evaluation methods of performance evaluation index are described respectively from the four post types of research and development, sales, management and auxiliary support. Based on the two theories of key performance indicators (KPI) and objectives and key results (OKR), this paper formulates differentiated performance appraisal indicators from the aspects of result orientation, sales performance, objective management and support cooperation according to the characteristics of each position, and resets the organizational structure and the post responsibilities of employees, so that the performance appraisal indicators can be followed in the 哈尔滨工业大学工商管理硕士学位论文 - III - design. Finally, this paper puts forward the safeguard measures of performance appraisal from the implementation steps, personnel, system and other aspects. Before the implementation of performance appraisal, the mobilization work of employees shall be done well to eliminate the concerns and dissatisfaction of employees on performance appraisal; during the appraisal process, the monitoring shall be carried out to record the existing problems and correct them in time. To improve the management level of the company as a whole by constantly improving the management concept of the directors, supervisors and senior managers and the professional skills of the personnel in the human resources department. Through all aspects of security measures to promote the smooth development of performance appraisal, in daily work to fully motivate the initiative of employees, comprehensively improve the development level of SD Company. I hope that through the in-depth study of this paper, it can play a reference role in improving small and medium-sized high-tech enterprises. Keywords: KPI, OKR, Employee Performance, Differentiated assessment 哈尔滨工业大学工商管理硕士学位论文 - IV - 目 录 摘要 .................... I ABSTRACT ........... II 第1章 绪 论 ........ 1 1.1 研究背景 ..... 1 1.2 研究的目的与意义 ..................... 2 1.2.1 研究的目的 .......................... 2 1.2.2 研究的意义 .......................... 3 1.3 国内外相关研究现状及评述 ...... 3 1.3.1 国内外员工绩效考核研究现状 ........................... 3 1.3.2 国内外差异化绩效考核研究现状 ....................... 5 1.3.3 国内外创新型绩效考核研究现状 ....................... 5 1.3.4 国内外研究现状评述 ........... 7 1.4 相关理论分析 ............................. 8 1.4.1 KPI理论分析........................ 8 1.4.2 OKR理论分析 ...................... 8 1.4.3 KPI与OKR理论比较分析 ..10 1.5 研究内容和研究方法 ................10 1.5.1 研究内容.............................10 1.5.2 研究方法............................. 11 第2章 SD公司员工绩效考核现状及存在问题和成因 ......13 2.1 SD公司基本概况 .......................13 2.1.1 SD公司简介 ........................13 2.1.2 SD公司组织架构 ................14 2.1.3 SD公司人员情况 ................16 2.2 SD公司员工绩效考核现状 ........17 2.2.1 岗位分工现状 .....................17 2.2.2 绩效考核指标细则 ..............17 2.2.3 绩效考核评分办法 ..............20 2.2.4 绩效考核周期及奖金分配情况 ..........................20 2.2.5 绩效考核结果反馈现状 ......22 2.3 SD公司员工绩效考核存在问题分析 ........................22 哈尔滨工业大学工商管理硕士学位论文 - V - 2.3.1 岗位职责权限不清晰 ..........22 2.3.2 绩效考核指标设计模糊 ......23 2.3.3 跨部门协作衔接不畅 ..........23 2.3.4 绩效考核结果奖惩不明显...24 2.3.5 沟通反馈机制未有效执行...24 2.4 SD公司员工绩效考核存在问题成因分析 .................24 2.4.1 董事长创业时工作习惯残留 ..............................24 2.4.2 考核指标未建立在工作量化的基础上 ...............25 2.4.3 规章制度不健全工作流程不落实 ......................25 2.4.4 绩效考核与激励机制未紧密结合 ......................25 2.4.5 管理层绩效考核意识淡薄...26 2.5 本章小结 ....26 第3章 基于KPI和OKR理论SD公司员工绩效考核方案设计 ......................27 3.1 SD公司员工绩效考核设计的原则与思路 .................27 3.1.1 绩效考核设计的原则 ..........27 3.1.2 绩效考核设计的思路 ..........27 3.2 SD公司组织架构及岗位设置 ....28 3.2.1 组织架构确定 .....................28 3.2.2 岗位设置及职责划分 ..........29 3.2.3 员工职级权责分配 ..............33 3.3 SD公司员工绩效考核指标设计 .35 3.3.1 研发类员工绩效考核指标设计 ..........................35 3.3.2 销售类员工绩效考核指标设计 ..........................36 3.3.3 管理类员工绩效考核指标设计 ..........................37 3.3.4 辅助支持类员工绩效考核指标设计 ...................37 3.3.5 员工加分项绩效考核指标设计 ..........................38 3.4 SD公司员工绩效考核评价办法 .39 3.4.1 绩效考核权重分配说明 ......39 3.4.2 绩效考核指标评价标准 ......41 3.4.3 绩效考核结果应用 ..............45 3.5 员工绩效考核结果反馈 .............47 3.5.1 绩效面谈.............................47 3.