基于平衡计分卡的A干部学院绩效考核研究

发布时间：2018-04-15 00:14

本文选题：平衡记分卡 + 干部学院　；参考：《大连海事大学》2015年硕士论文

【摘要】：随着我国事业单位改革的不断深入,一些事业单位特别是差额拨款事业单位、自收自支事业单位走向市场,为实现其工作任务及战略目标,他们更加注重以财务标准来衡量内部部门的绩效,这固然在很大程度上提高了单位的经济收入,然而却忽略了非经济指标等因素对单位总体战略目标实现的影响,容易导致各部门职责不清、管理混乱,成员归属感低下等弊端的出现。本文基于平衡计分卡(Balanced Score Cards,BSC)理论,以A干部学院为例,以注重实践为前提和主导,运用文献分析法、实证分析法,在调研的基础上研究分析了A干部学院在战略目标实现的过程中部门绩效考核方面存在的突出问题,阐述了A干部学院采用平衡计分卡优化绩效评价体系的必要性,论证了A干部学院应用平衡计分卡进行绩效考核的可行性。本文在对A干部学院绩效考核的设计沿用财务、客户、内部业务流程、员工学习成长四个基本维度的基础上,充分分析了指标之间的因果驱动关系,结合A干部学院的实际情况,对其原有的较为抽象和笼统的非财务指标进行优化设计,例如财务维度的总收入和上缴额,还尝试用主观赋权和层次分析法确定了A干部学院指标体系的权重比例,为A干部学院创建一套导向明确、标准科学、指标完善的绩效考核体系,提高评价的科学性,实现战略目标,提升长期竞争力,并对其他事业单位的绩效考核起到借鉴和推动作用。
[Abstract]:With the deepening of the reform of our country's institutions, some institutions, especially those with the difference allocation of funds, are going to the market for self-supporting institutions, in order to realize their work tasks and strategic objectives.They pay more attention to measuring the performance of the internal sector by financial standards, which increases the economic income of the unit to a large extent, but ignores the impact of factors such as non-economic indicators on the achievement of the overall strategic objectives of the unit.It is easy to lead to various departments unclear responsibilities, management confusion, low sense of membership and other malpractices.Based on balanced Score BSCs theory, this paper takes A cadre college as an example, takes practice as its premise and leads, applies literature analysis method and empirical analysis method.On the basis of investigation, this paper studies and analyzes the outstanding problems existing in the performance appraisal of A cadre college in the process of realizing the strategic objectives, and expounds the necessity of adopting balanced scorecard to optimize the performance evaluation system in A cadre college.The feasibility of applying balanced scorecard to performance appraisal in A cadre college is demonstrated.Based on the four basic dimensions of finance, customer, internal business process and staff learning and growth, this paper fully analyzes the causality between the indicators.Combined with the actual situation of A cadre College, it optimizes and designs its original non-financial indicators, such as the total income of the financial dimension and the amount of contributions.It also tries to determine the weight ratio of the index system of A cadre college by means of subjective empowerment and analytic hierarchy process, so as to establish a set of performance appraisal system with clear guidance, scientific standard and perfect index for A cadre college, so as to improve the scientific nature of the evaluation.To achieve strategic objectives, enhance long-term competitiveness, and other institutions to play a role in performance appraisal and promotion.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630

【参考文献】