随着中国经济的不断发展，越来越多的企业做大做强，由此，也出现了许多集团 式公司，并不断的向多个欧亿·体育（中国）有限公司、跨欧亿·体育（中国）有限公司进行发展。我们都知道，集团及其下属子公司 之间总是有着千丝万缕的联系。即使不同欧亿·体育（中国）有限公司的绩效管理方法、指标等都不尽相同， 但在集团式控制下，子公司的绩效管理则必然受到母公司的影响。甚至有很多的子公 司，都是由集团亲自委任总经理，对其进行控制和管理，这样就带来很多母公司管理 上的元素和方法。那么就产生了子公司套用母公司绩效管理制度的现象。据本人对多 个企业的研究发现，有很多的类似企业根本没有根据实际设立专属于自己、符合自身 实际的绩效管理制度，甚至有些企业的绩效管理只是流于形式，并没有得到重视。本 文以此为突破口，以YT集团旗下子公司LD地产为研究对象，对子公司绩效管理的衔 接与改进进行探讨和研究。以期能找出跨欧亿·体育（中国）有限公司集团式控制下，是否有一些绩效管理方 面的方式、方法，子公司能够直接衔接与沿用，又有哪些环节，需要子公司摒弃，又 或者哪些需要根据子公司的实际进行量身定做。 本文在梳理绩效管理相关文献理论学说的基础上，对绩效管理理论进行了归纳整 理；在基础理论部分，重点阐述了绩效管理，本文研究的两个理论基础是母子公司控 制理论和综合业绩评价理论。梳理了YT集团与LD地产公司的经营状况，现阶段的组 织架构，绩效管理的发展历程。分析了YT集团制造业的欧亿·体育（中国）有限公司特点，分析了LD地产行 业的特点，将二者间的相同与差异进行对比，进而得出两者间可以衔接的有益经验， 两者间不可以生搬硬套的管理差异产生的问题及原因。针对LD地产绩效管理中存在的 绩效计划设计不全面、绩效考核方式不切实、绩效执行落实不到位、绩效反馈机制不 顺畅。与之对应的原因是绩效计划缺少指导、考核方式缺乏创新、绩效执行缺乏动 力、反馈机制缺乏渠道。笔者结合所学理论知识，参考相关有益经验和文献，并根据 LD地产的现状和客观实际，对绩效标准设计不全面和绩效考核方式不切实的问题，给 出全面优化绩效设计和增强考核方式可行性的建议，根除绩效管理实质上的形同虚 设；对绩效执行落实不到位的问题，给出持续提高绩效执行力度的建议，破除绩效执 行遇阻不前困境；对反馈机制实施不顺畅的问题，给出建立健全反馈机制的建议，打 破绩效反馈无效的僵局。为了确保改进措施的顺利实施，构建了绩效管理的保障措 II 施，从构建良好的企业文化、建立完善的绩效计划审查机构、强化绩效监督、绩效管 理方案的不断优化调整四个方面保障。 研究LD地产（子公司）与YT（母公司）集团间的绩效管理衔接与改进不外乎两个 方面的积极意义。一是有助于丰富完善经济新常态下制造业与地产业的绩效管理衔接 方面的管理理论；二是有助于有效解决两个公司间绩效管理衔接方面存在的问题，将 二者间的绩效管理有机统一起来。此外，本文具有较强的社会实践价值。关于地产行 业绩效管理方面的研究，多侧重于公司自身的绩效管理问题的梳理，本文在研究LD地 产公司的绩效管理问题时，也兼顾其与一般地产公司绩效管理上的区别，研究角度更 全面，对子地产欧亿·体育（中国）有限公司绩效管理改进与创新具有较强的社会实践意义。 关键词：绩效管理，跨业子公司，制度改进 III ABSTRACT With the continuous development of China's economy, more and more enterprises become bigger and stronger. As a result, many group companies emerged, which is developing toward multiple industries and across industries. As we all know, there are always countless connections between the group and its subsidiaries. The measures for the management of performance and indicators are different to different business, under the group control, the performance management of subsidiaries will inevitably be affected by the parent company, even many subsidiaries are controlled and managed by the general manager appointed by the group, which brings many elements and means of parent company management. Thus, eventually, the phenomenon that the subsidiary applies the performance management system of the parent company. According to research on many enterprises, the author finds that many enterprises have not set up their performance management system according to the actual situation, and even some enterprises' performance management is just a formality and has not been paid attention to. This paper takes LD Real Estate, a subsidiary of YT Group, as the object to discuss and study the connection and improvement of performance management to find out whether there are some performance management methods under the cross-industry group control, whether the subsidiaries can directly connect and use them, and which needed to be abandoned by the subsidiaries, or which needed to be customized according to the actual situation. Based on combing the theory of related literature, this paper summarizes the theory of performance management; in the part of basic theory, the author focuses on performance management, and the two theoretical bases of this paper are the control theory of company and the comprehensive performance evaluation theory. This paper reviews the operating conditions of YT Group and LD Real Estate Company, the current organizational structure, and the development process of performance management, also analyzes the industry characteristics of YT Group's manufacturing industry, and the characteristics of LD Real Estate industry, compare the similarities and differences between them, and then obtains the beneficial experience that can be connected between them, and the problems and causes of the management differences that cannot be mechanically copied between each other. In view of the problem such as, the performance plan design is not comprehensive, the performance appraisal is not practical, the performance IV management is not implemented well, and the feedback mechanism is not smooth, finds the reasons such as, lack of guidance in performance plan, lack of innovation in assessment, lack of motivation in performance implementation and lack of channels for feedback mechanism. Based on the theoretical knowledge, experience and literature, and according to the current situation and objective reality of LD Real Estate, the author puts forward some suggestions on the comprehensive optimization of performance design and the feasibility of enhancing performance evaluation, eliminating the in inadequate implementation, and gives suggestions to continuously improve to break the dilemma of the performance implementation is blocked; gives suggestions to establish and improve the feedback mechanism to break the deadlock of ineffective performance feedback. To ensure the smooth implementation of the improvement measures, construct the guarantee measures of performance management, the author gives 4 measures, which include: building a good corporate culture, establishing a perfect performance plan review organization, strengthening performance supervision, and constantly optimizing and adjusting the performance management program. The research on the performance management between LD Real Estate (subsidiary) and YT (parent company) group has two positive significance. First, it helps to enrich and improve the management theory of performance management connection between manufacturing industry and real estate industry under the new normal of the economy; second, it helps to effectively solve the problems of performance management connection between the two companies, and organically integrates the performance management between the two companies. Besides, this paper has a strong social practice value. The research on the performance management of the real estate industry focuses on sorting out of the performance management problems of the company itself. When studying the performance management problems of the LD Real Estate company, this paper also takes into account the differences between the LD Real Estate company and the general real estate company in performance management. The research angle is more comprehensive, which has a strong social practical significance for the improvement and innovation of the performance management of the subsidiary real estate industry. KEYWORDS: Performance management,Cross-industry Subsidiary,Institutional improvement V 目 录 摘要.............I ABSTRACT.III 1 绪论............1 1.1 研究背景和意义..............1 1.1.1 研究背景................1 1.1.2 研究意义................2 1.2 研究现状..........................2 1.2.1 国外研究现状........2 1.2.2 国内研究现状........3 1.3 研究方法..........................5 1.3.1 文献研究法............5 1.3.2 调研法....................5 1.3.3 调查访谈法............