中交路桥建设有限公司高级管理层绩效考核研究

发布时间：2019-01-09 07:55

【摘要】：公司高级管理层绩效考核是现代企业理论研究中一个重要问题。本文以中交路桥建设有限公司为例,针对该公司目前绩效考核的现状以及存在的问题,并运用高级管理层绩效考核机制的原理,有效地对其绩效进行了评价。首先,对本文研究背景及意义、相关文献综述及研究内容和方法进行了概述。然后较详细阐述了企业绩效的传统理论及我国《中央企业负责人经营业绩考核暂行办法》的有关规定。再针对中交路桥公司绩效考核现状、问题及原因进行了分析,分析结果表明,公司需要建立健全的预算考核机构,选择恰当的考核指标体系,理顺客观可靠的评价标准,特别是亟需构建科学的绩效评价模型,创新考核评价机制,落实考评结果。本文创新了企业高级管理层绩效考核机制,构建了高级管理层绩效与企业绩效的相关关系的绩效评价模型。一方面,在理论上从薪酬定价机制的角度进行了创新,阐明高级管理层薪酬定价可以参照基本薪酬与分成薪酬之和。另一方面,从实践角度进行研究,在高级管理层薪酬定价理论指导下,设计出一套切实可行的高级管理层绩效考核方案。从企业所有者与高级管理层之间的超额利润按约定比例分成的角度,构建了高级管理层绩效(具有不可直接测度的特性,属于不可观察的变量)与企业绩效(具有可以直接测度的特性,属于可观察的变量)的相关关系的绩效评价模型,并探索各类指标体系及其评价方法。特别是如何评价企业加权平均超额利润,如何引入计分效用函数,如何引入企业发展指数函数等问题,本文也作了深入探索。在企业高级管理层绩效考核机制理论创新的基础上,设计了中交路桥公司高级管理层绩效考核方案,基本思路：一是通过企业绩效考核评价,全方位评价企业现在及未来创造超额利润能力；二是按照企业超额利润分成比例确定高级管理层薪酬总额；三是公司高级管理层成员之间按照考核比例分配到具体高管成员。最后以中交路桥公司2012年的绩效考核为案例,运用本文构建的绩效评价体系进行实例验证,结果表明,使用该绩效评价体系是完全可行的,并进一步阐述了绩效考核方案实施的保证措施。
[Abstract]:The performance appraisal of senior management is an important problem in the research of modern enterprise theory. Taking Zhongjiao Road and Bridge Construction Co., Ltd as an example, aiming at the present situation and existing problems of the performance appraisal of the company, and applying the principle of the performance appraisal mechanism of senior management, the paper effectively evaluates its performance. First of all, the research background and significance, related literature review, research content and methods are summarized. Then, the paper expounds the traditional theory of enterprise performance and the relevant regulations of our country's "interim measures for evaluating the Management performance of Central Enterprise leaders". Then, the paper analyzes the current situation, problems and reasons of the performance appraisal of Zhongjiao Road and Bridge Company. The analysis results show that the company needs to establish a sound budget assessment organization, select the appropriate evaluation index system, and straighten out the objective and reliable evaluation standard. Especially, it is urgent to construct scientific performance evaluation model, to innovate the evaluation mechanism and to implement the evaluation results. This paper innovates the performance appraisal mechanism of senior management and constructs the performance evaluation model of the relationship between senior management performance and enterprise performance. On the one hand, it innovates theoretically from the angle of salary pricing mechanism, and clarifies that senior management compensation pricing can refer to the sum of basic salary and share compensation. On the other hand, from the perspective of practice, under the guidance of senior management pay pricing theory, a set of feasible senior management performance evaluation scheme is designed. From the perspective that the excess profits between the owner and the senior management are divided according to the agreed proportion, the paper constructs the performance of the senior management (which has the characteristics that can not be directly measured). The performance evaluation model of the relationship between the unobservable variables and the firm performance (with the characteristics that can be directly measured and the observable variables), and the exploration of various index systems and their evaluation methods. Especially how to evaluate the weighted average excess profit, how to introduce the score utility function, how to introduce the enterprise development index function and so on, this article also has made the thorough exploration. On the basis of the innovation of the performance appraisal mechanism of the senior management, the paper designs the performance appraisal scheme of the senior management of Zhongjiao Road Bridge Company. The basic ideas are as follows: first, through the evaluation of the performance of the enterprise, Comprehensive evaluation of the ability of enterprises to create excess profits now and in the future; The second is to determine the total compensation of senior management according to the proportion of excess profits, and the third is to assign the members of senior management according to the proportion of assessment. Finally, taking the performance appraisal of Zhongjiao Road Bridge Company in 2012 as a case study, using the performance evaluation system constructed in this paper to verify the case, the results show that it is feasible to use the performance evaluation system. And further elaborated the performance appraisal plan implementation guarantee measure.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F272.92

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