河北科技大学学位论文原创性声明
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学位论文作者签名：
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2022年 12月 17日
2022年 12月 17日
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学位论文作者签名：
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2022年 12月 17日
2022年 12月 17日
摘 要
摘 要
伴随线上教育的发展和完善，该欧亿·体育（中国）有限公司的竞争性愈发激烈，基于此企业内部需要提
高管理质量，完善管理制度，从而强化企业核心竞争力，才能在欧亿·体育（中国）有限公司市场中稳定、
长久发展。换而言之，在欧亿·体育（中国）有限公司竞争环境不断变化的情况下，身为线上教育企业应当
制定动态化的管理体系，即能够跟随外部环境的转变而转变，确保内部管理的有效
性，这样才能保障企业的良性发展。对于企业而言，人才是支撑其发展的关键要素，
而想要吸引和留住人才则需要企业具备科学的绩效考核体系，这样才能发挥绩效考
核的激励性，让员工看到自身价值和提升空间。由此可见，合理的绩效考核能够为
企业稳定内部，同时也能提高整体工作效率和工作质量，从某种角度上说也能起到
节约成本的作用，反之企业内部的稳定性则会受到影响。通常情况下，企业都会引
用绩效考核，但是在实际运用中生搬硬套、缺乏灵活性、针对性，导致最终效果不
佳。基于此在绩效考核中应用平衡计分卡逐渐成为趋势，通过发展已经显示其在多
个领域中都有良好的适应性和有效性。因此本文在研究中立足于平衡计分卡对XT
公司的绩效考核展开了研究。
本文以 XT职业技能培训公司为研究对象，主要研究其目前执行的绩效考核，通
过文献研究法为后续研究奠定下理论基础，并阐述了相关理论。基于此，从平衡计
分卡的四个维度，对该公司绩效考核体系进行优化设计。首先，通过问卷调查法对
XT公司目前绩效管理模式进行了了解，并总结出了相关问题；随后结合实际情况对
公司考核现状进行了分析，并从平衡计分卡财务、客户、内部流程、学习与成长四
个维度出发，综合公司实际情况而得出相应的二级指标，然后利用皮尔逊相关性分
析再次筛选指标，从而得出与公司实况相符的绩效考核指标；在此基础上，结合所
获取的指标构建模型，并借助层次分析法计算每个指标的权重，最终而确定顺应公
司发展的绩效考核体系；再者将 2021年上半年实际数据引入该体系中进行评价，并
将其和外聘绩效评价团队的绩效进行比较，得出以平衡计分卡为基点的绩效考核体
系更符合 XT公司的现状；最后根据调查结果，为 XT公司提出新绩效考核在实施过
程中要遵循的原则、目标，且提出了相关实施建议和策略。
关键词 绩效考核；平衡计分卡；层次分析法；教育机构
I
河北科技大学硕士学位论文
Abstract
With the development and improvement of online education, the competitiveness of
the industry becomes more and more fiercely. Based on this, these enterprises need to
improve the management quality and system to strengthen their core competitiveness , and
make them develop stably and permanently in market of this industry. In other words,
under the condition of constantly changing industrial competition environment, as an
online education enterprise, it should develop a dynamic management system, that is, it
can change with the change of the external environment to ensure the effectiveness of
internal management, so as to ensure the healthy development of the enterprise. For
enterprises, talents are the key factor to support their development. To attract and retain
talents, enterprises need to have a scientific performance appraisal system, so as to give
play to the incentive of performance appraisal and let employees see their own value and
improvement space. It can be seen from this that reasonable performance appraisal can
stabilize the interior of the enterprise, improve the overall work efficiency and work
quality at the same time, and can also save the cost of renting from a certain point of view,
otherwise the stability of the interior of the enterprise will be affected. Generally speaking,
enterprises will quote performance appraisal, but in actual application, it is mechanically
copied, lacks flexibility and pertinence, resulting in poor results. Based on this, the
application of balanced scorecard in performance appraisal has gradually become a trend,
and its development has shown that it has good adaptability and effectiveness in many
fields. Therefore, this paper studies the performance appraisal of XT Company based on
the balanced scorecard.
This paper takes XT Vocational Skills Training Company as the research object,
mainly studies its current performance appraisal, lays a theoretical foundation for the
follow-up research through literature research, and expounds the relevant theories. Based
on this, from the four dimensions of the balanced scorecard, the company's performance
appraisal system is optimized. First of all, through the questionnaire survey method, the
current performance management model of XT Company is understood, and the related
problems are summarized; Then, based on the actual situation, the paper analyzes the
current situation of the company's assessment, and proceeds from the four dimensions of
balanced scorecard finance, customer, internal process, learning and growth to obtain the
corresponding secondary indicators by integrating the company's actual situation, and then
II