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首钢耐材公司作为全民所有制中型企业，已经随着改制的步伐，逐步加快自身
的发展。未来五年内，首钢耐材公司将通过提高市场占有率，实现年均销售收入增
长 20%，销售收入达到 20 亿元的战略目标，进入全国耐火材料行业前 20 名。然而目
前实施多年的绩效考核体系已不能够适应战略目标的要求，改进现行绩效考核体系
已经是非常紧迫了
首先，本文在梳理国内外绩效管理研究现状的基础上，结合首钢耐材公司的绩
效管理实际，确定了本文研究内容与方法
其次，以首钢耐材公司绩效管理体系为研究对象，依据绩效管理相关理论和平
衡计分卡理论，对首钢耐材公司的绩效管理的历史与现状进行了分析，提出了绩效
管理方法变革思路，结合首钢耐材公司的战略规划和所属行业的 SWOT 分析，提出了
构建基于平衡计分卡的战略绩效体系的设想
再次，本文使用战略地图、SWOT 战略矩阵和专家评估法等管理工具，分析并选
取了符合首钢耐材公司战略定位的业绩评价指标，确定了相应指标的权重
最后，为了保障基于平衡计分卡的首钢耐材公司绩效管理体系顺利实施，在公
司内部全面推进平衡计分卡绩效管理体系，分别从制度保障、文化建设和信息保障
等几方面提出了保障措施
关键词：战略目标；平衡计分卡；绩效管理；首钢耐材燕山大学工商管理硕士学位论文
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Abstract
No matter what stage of development, enterprises in the performance management
for the promotion of the competitiveness of the enterprise has a huge role. The lack of an
effective performance management, organization and performance is not continued
ascension of the individual, groups and individuals will not be able to adapt to the cruel
competition in the market demand, will eventually be eliminated by the market. And how
to combine the company strategy to the performance management, the success of domestic
reference templates are rare.
Shougang refractories company as state-owned medium-sized enterprises, with the
pace of restructuring, has gradually accelerate its development. The next five years,
Shougang refractories company will occupy the market by raising rates, to achieve an
average annual sales growth of 20%, sales revenue of 2 billion yuan to achieve the
strategic target, entering the national top 20 refractories industry. However, the
performance evaluation system which has been implemented for many years has not been
able to meet the requirements of the strategic objectives, improve the current performance
appraisal system is imminent.
First of all, based on researching the present situation of the domestic and foreign
performance management, combined with the Shougang refractory company performance
management practice, determines the research contents and methods.
Secondly, the performance management system of Shougang refractories company as
the research object, on the basis of the theory of performance management and the
Balanced Score Card theory, the history and current situation of performance management
of Shougang refractories company are analyzed, put forward the methods of performance
management reform ideas, combined with the analysis of the strategic planning of the
company and Shougang refractories industry SWOT, put forward construction of strategic
performance system based on the Balanced Score Card.
Again, this paper use the strategy map and SWOT strategic matrix method of expert
evaluation and management tools, analysis and select the performance evaluation indexesAbstract
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meet the strategic positioning of Shougang refractories company, and determine the
weight of the corresponding index.
Finally, in order to guarantee the performance management system of Shougang
refractories company based on balanced Score Card implementation, comprehensive
balanced scorecard performance management system to advance within the company,
respectively, security measures were put forward from the aspects of system safeguard,
and cultural construction.
Keywords: strategic goals; the balanced score card; performance management; shougang
resistant material目 录
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目 录
摘要..........I
ABSTRACT ........... II
第 1 章 绪 论.......1
1.1 研究背景和意义 ..... 1
1.1.1 研究背景 ........... 1
1.1.2 研究意义 ........... 2
1.2 绩效管理理论的国内外研究现状 . 3
1.2.1 国外研究现状 ... 3
1.2.2 国内研究现状 ... 4
1.2.3 国内外研究现状评述 ... 6
1.3 研究内容和方法 ..... 6
1.3.1 研究内容 ........... 6
1.3.2 研究方法 ........... 7
第 2 章 绩效管理基本理论...........9
2.1 绩效管理方法 ......... 9
2.1.1 绩效管理理论发展综述 ........... 9
2.1.2 绩效管理方法综述 ..... 10
2.2 平衡计分卡的理论概述 ... 12
2.2.1 平衡计分卡的主要特点 ......... 12
2.2.2 平衡计分卡的四个维度 ......... 12
2.3 平衡计分卡与战略地图 ... 15
2.3.1 战略地图的绘制 ......... 15
2.3.2 战略地图的模板 ......... 16
2.4 本章小结 ... 17
第 3 章 首钢耐材公司绩效管理的现状与问题分析.....17
3.1 首钢耐材公司简介 ........... 18
3.1.1 首钢耐材公司基本情况 ......... 18
3.1.2 首钢耐材公司近三年总体运营情况 . 18
3.2 首钢耐材公司绩效管理的历史与现状 ... 19
3.3 首钢耐材公司绩效管理中存在的问题及分析 ... 21
3.3.1 绩效管理与公司战略目标相脱节 ........
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