J担保公司绩效评价体系改进研究

发布时间：2018-01-18 15:47

本文关键词：J担保公司绩效评价体系改进研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：针对中小企业融资难问题，国家建立完善了中小企业融资担保体系。经过十多年的发展，担保体系日趋成熟，担保公司的竞争日趋激烈。面对激烈的竞争，担保公司在发展中必须具备清晰并行之有效的战略，才能培植公司的核心竞争力，促进公司可持续发展。然而,公司只有好的战略是不够的，好的公司战略只有有效执行才能凸显其价值。平衡计分卡具备提升企业战略有效执行的功能，能够消除战略设计与战略执行的鸿沟，使企业战略更为有效地在企业中传达。本文基于平衡计分卡理论，对J担保公司的绩效评价体系进行了改进研究，，以促进J担保公司战略的有效执行，增强公司的核心竞争力。本文对J担保公司现有的绩效评价体系进行分析，剖析了J担保公司目前存在的绩效考核与公司战略脱节，绩效考核主体比较单一，考核目的不明确，忽于收集绩效考评信息，缺乏绩效考核后的改进环节等问题。为明确公司战略，运用SWOT分析法，通过对J担保公司内外环境的分析，对比选择了J担保公司的最优战略。以平衡计分卡为基础，对J担保公司绩效评价体系进行改进，形成了一个具有战略导向的系统性公司绩效评价体系。根据J担保公司的战略目标和自身经营特点，从财务层面、客户层面、内部业务流程层面、学习与成长层面选取相应评价指标。改进后的绩效评价体系能有效促进J担保公司战略目标的达成，引导与规范J担保公司的经营行为，加强客户与企业的联系，使企业与员工一起成长。本文阐述了在J担保公司实施平衡计分卡的全过程，在实践上证明了业绩评价指标体系建立的起点是公司使命。在设计具体指标时要以公司的SWOT分析情况为依据并灵活运用平衡计分卡的指导思想。除此之外，为J担保公司和其他类似企业的业绩评价提供了思路和方法上的借鉴。
[Abstract]:In view of the financing difficulties of small and medium-sized enterprises, the state has established and perfected the financing guarantee system of SMEs. After more than 10 years of development, the guarantee system has become increasingly mature, and the competition of the guarantee companies is becoming increasingly fierce. The guarantee company must have clear and effective strategy in order to cultivate the core competitiveness of the company and promote the sustainable development of the company. However, it is not enough for the company to have a good strategy. A good corporate strategy can only be implemented effectively to highlight its value. Balanced Scorecard has the function of enhancing the effective implementation of corporate strategy, and can eliminate the gap between strategy design and strategy implementation. Based on the balanced scorecard theory, this paper improves the performance evaluation system of J guarantee company, in order to promote the effective implementation of J guarantee company strategy. Enhance the core competitiveness of the company. This paper analyzes the existing performance evaluation system of J guarantee company, analyzes the disconnection between the performance appraisal and the company strategy, the main body of performance appraisal is single, and the purpose of evaluation is not clear. In order to clarify the company strategy, SWOT analysis was used to analyze the internal and external environment of J guarantee company. The optimal strategy of J guarantee company is chosen. Based on the balanced scorecard, the performance evaluation system of J guarantee company is improved. According to the strategic objectives and operating characteristics of J guarantee company, from the financial level, customer level, internal business process level. Learning and growth level selected the corresponding evaluation indicators. The improved performance evaluation system can effectively promote the achievement of the strategic objectives of J guarantee companies, guide and standardize J guarantee company's business behavior. Strengthen the relationship between customers and enterprises, so that enterprises and employees grow together. This paper expounds the whole process of implementing balanced Scorecard in J guarantee Company. It is proved in practice that the starting point of establishing the performance evaluation index system is the mission of the company. The guiding ideology of the balanced scorecard should be used flexibly in the design of the specific indicators based on the SWOT analysis of the company. . It provides some ideas and methods for J-guarantee company and other similar enterprises to evaluate their performance.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F830.42

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