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另一方面，国有企业还要在实行科学的经营者管理制度的基础上，赋予国有资产经
营者职业经理人的身份，使各项绩效指标成为经营者行为的“方向标”
本文运用案例研究法和文献研究法，以WP公司经营者绩效管理工作为研究对象，
通过对WP公司经营者绩效管理开展情况进行调查和分析，找出了经营者绩效管理工
作中存在的双体系运行、指标设置重短期轻长远、调整随意、绩效计划缺乏有效沟
通基础、重结果轻过程等主要问题。针对这些主要问题笔者逐一进行了深入剖析，
认为导致这些问题存在的原因主要是体制机制问题导致了企业在人员配置、管理方
法和手段以及绩效管理导向方面存在一些偏差，具体表现在绩效管理缺乏系统规划、
绩效管理导向偏离其应有的功能、人力资源管理部门人员专业素养不高、传统的行
政命令式管理在企业管理中仍然存在等方面。针对这些存在的具体问题，笔者按照
WP公司未来改革的发展方向，运用现代绩效管理的相关理论，对WP公司经营者绩效
管理体系进行了优化设计。一是通过运用工作分析法、业务流程法和专题访谈法等
多种方法，在与有关财务管理人员和经营者充分沟通的基础上，把原有与经营者有
关的240多项挂钩指标，优化为4个方面的19项绩效指标，规避了“什么都管，什么
都管不好”和“双体系运行”等问题；二是采用着眼长远兼顾当前的指标设置方法，
增加对非财务指标的考核，平衡了企业短期目标和长期目标对经营者行为要求的矛
盾；三是在评价标准上，通过将战略目标合理分配到任期内的每个年度，较好地解
决了经营者绩效目标的战略导向和战略规划落地等问题。笔者同时指出，为实施优
化后的经营者绩效管理体系，企业要转变管理理念，营造良好氛围，严格管理考核，
强化过程支持，优化制度设计
本文的创新之处在于：以企业战略目标为导向进行了经营者绩效管理体系优化，
采用着眼长远兼顾当前的指标设置方法，较好地平衡了企业短期目标和长期目标对
经营者行为要求的矛盾
本研究具有一定的针对性，对未来WP公司经营者绩效管理体系改革具有一定指
导作用，对其他企业经营者绩效管理体系改革具有一定的参考价值
关键词：经营者；绩效管理体系；优化II
Abstract
With the gradual improvement of the socialist market economic system and the
further deepening of the reform of the state-owned enterprises, the state-owned enterprises
will gradually develop into the state-owned capital management company. On the one
hand, the state-owned enterprises should exercise the ownership and strengthen the
supervision and management of state-owned assets, only through the investment
relationship and the relationship between the principal and subordinate companies to
conduct performance appraisal management. On the other hand, the state-owned
enterprises must also be in the scientific management system of assessment of operator
based, given the identity of the professional managers of state-owned asset managers, the
performance index has become the “baton” of the behavior of the operators.
In this paper, case study and literature research method, to WP company manager
performance management as the object of study by of the WP operator of the company
performance management were carried out investigation and analysis, find out the main
problems existing in the operators performance management, through one by one analysis
of these problems, the author according to the development direction of future reform of
WP company, using the theory of modern performance management, optimize the design
of the WP operator of the company performance management system. Is a variety of
method, business process and thematic interviews through the application of job analysis,
based on full communication with the relevant financial management personnel and
operators, the number of the original 240 indicators linked with the operator, optimized for
the 19 performance indicators of 4 aspects, avoiding the “what are problems, what are not
good” and “dual system”； two is the long-term balance setting method of current index,
increase the non-financial indicators of the assessment, the enterprise balance short-term
and long-term goals of contradiction on operator behavior requirements； three is in the
evaluation criteria, the reasonable strategic target of each year assigned to the term, to
better solve the landing operators performance objectives of strategic orientation and
strategic planning issues. At the end of the paper, the author analyzes the performance
management system under the existing system, and the enterprise should change the
management idea, the working atmosphere, the management process and the system
design.
The innovation of this paper lies in: to the enterprise strategic target oriented wereIII
operator performance management system optimization, the long-term setting method
giving attention to both the current index, better balance the contradiction of operator
behavior between the requirements of enterprise short-term and long-term goals.
This research has certain pertinence, and has certain directive function to the future
WP company managers performance management reform, and may also have some
reference value to other enterprise managers performance management reform work.
Key words: Operator; performance management system; optimizationIV
目录
摘要...........I
Abstract..II
第 1 章 绪论.....1
1.1 研究背景与意义..........1
1.2 国内外研究动态..........2
1.2.1 国外研究动态....2
1.2.2 国内研究动态....3
1.3 研究思路及主要内容..3
1.4 研究方法...........4
1.5 创新与不足.......4
第 2 章 经营者绩效管理体系理论基础.......6
2.1 绩效管理的有关理论...6
2.1.1 绩效的概念........6
2.1.2 绩效管理的概念7
2.1.3 经营者绩效管理体系的概念...7
2.2 经营者绩效管理的有关内容.7
2.2.1 经营者.... 8
2.2.2 经营者绩效和绩效管理...........8
2.3 绩效管理的主要工具..8
2.3.1 目标管理法........9
2.3.2 关键绩效考核法9
2.3.3 平衡积分卡法..10
2.3.4 经济增加值评价法.....10
2.3.5 360°绩效考核法..........10
2.3.6 HU 式绩效考核法.......11
第 3 章 WP 公司经营者绩效管理体系现状及主要问题分析....12
3.1 WP 公司基本情况及经营者绩效管理体系现状....12
3.1.1 WP 公司基本情况........12
3.1.2 WP 公司经营者绩效管理体系现状..13
3.2 WP 公司经营者绩效管理体系存在的主要问题....17V
3.3 WP 公司经营者绩效管理体系存在主要问题的原因分析...........19
第 4 章 WP 公司经营者绩效管理体系优化设计.20
4.1 WP 公司经营者绩效管理体系优化设计的步骤....20
4.2 WP 公司经营者绩效管理体系优化设计的原则与目标...21
4.2.1 WP 公司经营者绩效管理体系优化设计的原则.....21
4.2.2 WP 公司经营者绩效管理体系优化设计的目标.....22
4.3 WP 公司经营者绩效管理体系指标的确定22
4.3.1 WP 公司经营者关键绩效指标设定的要求和方法.22
4.3.2 WP 公司经营者绩效指标的确定......23
4.4 WP 公司经营者绩效指标权重和评价标准的确定...........26
4.4.1 WP 公司经营者绩效指标权重的确定..........26
4.4.2 WP 公司经营者绩效指标评价标准的确定.29
4.5 WP 公司经营者绩效结果在薪酬激励上的运用....31
第 5 章 WP 公司经营者绩效管理体系实施的保障措施.. 33
5.1 WP 公司经营者绩效管理体系实施原则....33
5.2 WP 公司经营者绩效管理体系实施的保障措施....34
5.2.1 转变管理理念..34
5.2.2 营造良好氛围..34
5.2.3 严格管理考核..35
5.2.4 强化过程支持..35
5.2.5 优化制度设计..35
总结与展望.......36
参考文献...........37
致谢........391
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