基于平衡计分卡的CT公司绩效考核体系研究
发布时间：2018-08-07 10:43
【摘要】：创业投资引导基金是由财政出资,引导其他社会资本进入投资领域,并按市场化私募基金方式运作的一种政策性基金。我国政府设立创业投资引导基金对于促进风险投资业的发展和引导社会资本投资方向具有重要作用。作为创业投资引导基金管理公司,为了更大效率的发挥基金的引导效应,使其真正成为种子企业的孵化器、创业资本的放大器和投资风险的调节器,实现可持续发展,关键在于能否建立一个适应自身特点的绩效考核体系,以更好地评价经营成果,激发组织创造力,推动战略目标的实现。平衡计分卡是一种新型的绩效考核方法,是一个衡量系统、战略管理系统和沟通工具。它能够通过分析企业整体战略并根据战略分解设计出每个部门甚至每位员工的考核指标与指标权重,同时在执行过程中发现企业改进战略的途径和方法。公司及部门的绩效考核指标体系,在一个创业投资引导基金管理公司的发展过程中将会起到不可替代的作用,而要建立一个合理的绩效考核指标体系,首先要制定适合各员工和各部门的指标及相应的指标权重,平衡计分卡的实施就能够合理地解决这一的问题。本文首先介绍了绩效考核和平衡计分卡相关理论,具体阐述了平衡计分卡的四个维度和发展历程,为平衡计分卡在CT公司中应用奠定了理论基础;其次,本文根据工作实践经验具体描述了CT公司绩效考核现状,并按照公司成立背景及行业特性等因素对公司现有绩效考核不足与原因进行分析;最后本文采取文献研究、现状描述、专家讨论等方法,将平衡计分卡法引用到CT公司绩效考核体系中,结合CT公司自身特点和实际情况,基于平衡计分卡建立财务、客户、内部流程、学习与成长等四个维度的考核指标,采用调查问卷法和层次分析相结合的方式确定平衡计分卡各层次指标的权重,从而设计出适用于CT公司的平衡计分卡绩效考核体系,并进一步阐述了CT公司实施平衡计分卡绩效考核工作的注意事项。
[Abstract]:Venture capital guiding fund is a kind of policy fund which is funded by finance, guides other social capital into investment field, and operates according to the way of market-oriented private equity fund. The establishment of venture capital guiding fund by our government plays an important role in promoting the development of venture capital industry and guiding the direction of social capital investment. As a venture capital guiding fund management company, in order to play the guiding effect of the fund more efficiently and make it become the incubator of the seed enterprise, the amplifier of the venture capital and the regulator of the investment risk, it can realize the sustainable development. The key lies in whether we can establish a performance appraisal system adapted to our own characteristics in order to better evaluate the management results, stimulate the creativity of the organization, and promote the realization of the strategic objectives. Balanced Scorecard is a new performance evaluation method, a measurement system, a strategic management system and a communication tool. It can analyze the overall strategy of the enterprise and design the evaluation index and index weight of every department or even every employee according to the strategy decomposition. At the same time, it can find the ways and methods to improve the strategy in the process of implementation. The performance appraisal index system of companies and departments will play an irreplaceable role in the development of a venture capital fund management company, and a reasonable performance appraisal index system should be established. First of all, it is necessary to make suitable indexes and corresponding index weights for each staff and department, and the implementation of balanced scorecard can reasonably solve this problem. This paper first introduces the relevant theories of performance appraisal and balanced scorecard, and expounds the four dimensions and development process of balanced scorecard, which lays a theoretical foundation for the application of balanced scorecard in CT company. According to the working experience, this paper describes the current situation of CT company performance appraisal, and analyzes the reasons for the lack of performance appraisal according to the background and industry characteristics of the company. Finally, this paper takes the literature study, the status quo description, and so on. Experts discussed, the balanced Scorecard method was applied to the performance appraisal system of CT Company. According to the characteristics and actual situation of CT Company, the financial, customer and internal processes were established based on the balanced Scorecard. Study and growth of the four dimensions of the assessment indicators, using the questionnaire and AHP method to determine the weight of the balanced scorecard indicators, so as to design a balanced Scorecard performance appraisal system suitable for CT company. And further elaborated the CT company implementation balanced scorecard performance appraisal work matters needing attention.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F832.39
本文编号：2169774
[Abstract]:Venture capital guiding fund is a kind of policy fund which is funded by finance, guides other social capital into investment field, and operates according to the way of market-oriented private equity fund. The establishment of venture capital guiding fund by our government plays an important role in promoting the development of venture capital industry and guiding the direction of social capital investment. As a venture capital guiding fund management company, in order to play the guiding effect of the fund more efficiently and make it become the incubator of the seed enterprise, the amplifier of the venture capital and the regulator of the investment risk, it can realize the sustainable development. The key lies in whether we can establish a performance appraisal system adapted to our own characteristics in order to better evaluate the management results, stimulate the creativity of the organization, and promote the realization of the strategic objectives. Balanced Scorecard is a new performance evaluation method, a measurement system, a strategic management system and a communication tool. It can analyze the overall strategy of the enterprise and design the evaluation index and index weight of every department or even every employee according to the strategy decomposition. At the same time, it can find the ways and methods to improve the strategy in the process of implementation. The performance appraisal index system of companies and departments will play an irreplaceable role in the development of a venture capital fund management company, and a reasonable performance appraisal index system should be established. First of all, it is necessary to make suitable indexes and corresponding index weights for each staff and department, and the implementation of balanced scorecard can reasonably solve this problem. This paper first introduces the relevant theories of performance appraisal and balanced scorecard, and expounds the four dimensions and development process of balanced scorecard, which lays a theoretical foundation for the application of balanced scorecard in CT company. According to the working experience, this paper describes the current situation of CT company performance appraisal, and analyzes the reasons for the lack of performance appraisal according to the background and industry characteristics of the company. Finally, this paper takes the literature study, the status quo description, and so on. Experts discussed, the balanced Scorecard method was applied to the performance appraisal system of CT Company. According to the characteristics and actual situation of CT Company, the financial, customer and internal processes were established based on the balanced Scorecard. Study and growth of the four dimensions of the assessment indicators, using the questionnaire and AHP method to determine the weight of the balanced scorecard indicators, so as to design a balanced Scorecard performance appraisal system suitable for CT company. And further elaborated the CT company implementation balanced scorecard performance appraisal work matters needing attention.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F832.39
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