当前进口航空轴承占据国内市场半壁江山，航空发动机主轴轴承核心技 术封锁严密。HZ 公司作为中国航发旗下唯一的轴承研制企业，肩负着的振兴 国产航空轴承的使命。然而 HZ 公司目前还没有形成完善的企业管理制度，尤 其是绩效管理这一项。绩效管理在企业管理中具占据核心位置，只有高效的 绩效管理才能提升企业的竞争力，因此 HZ 公司想要提升企业的自主创新能 力，就必须要建立高效的绩效管理体系。HZ 公司结合企业外部环境和自身实 际情况，选择了平衡计分卡作为企业的绩效管理方法。 本文首先阐述了平衡计分卡理论，它是一种源于西方的先进的绩效管理 方法。随后对 HZ 公司进行了简要的介绍，深入研究了 HZ 公司当前绩效管理 中存在的问题，阐述了 HZ 公司应用平衡计分卡进行绩效管理可行性。根据 平衡计分卡理论，本文对企业进行了内外部环境分析并绘制了企业的战略地 图，又根据战略目标的导向原则将战略目标在四个维度分解为公司层级考核 指标，然后将指标逐级向下分解，分解为部门层级和个人层级的考核指标。 随后本文为 HZ 公司的建立了一套完整的绩效管理体系，建立绩效考核机制， 在绩效考核结束后增加绩效反馈和改进环节，在实践中不断改进和完善各项 指标，使绩效管理体系得到持续的优化。同时将该体系与预算体系、薪酬体 系和企业文化体系的连接，形成一个动态的交互的管理体系。最后为了保障 该体系的实施公司成立绩效考核小组，在实施前做好宣贯和培训，并增加相 应的激励措施。 运用平衡计分卡了理论可以提升公司的绩效管理水平和整体运营水平， 增加经济效益，实现战略管理与绩效管理的有效融合。 关键词，平衡计分卡；绩效管理；HZ 公司；指标体系；实施保障哈尔滨工业大学工商管理硕士学位论文 - II - Abstract Currently, foreign aero-bearing occupied the majority of domestic market and core technologies of aero-engine main shaft bearings are strictly blocked by the West. HZ Company, as the only bearing research and development enterprise in AECC Group, shouldered the mission of revitalizing domestic aero-bearings. However, HZ Company has not established a completed performance management system. Performance management is the core to enterprise management, for it could promote competence. So an effective performance management system must be established in HZ Company in order to promote its ability of self-development. HZ Company, according to outer environments and inner conditions, chooses BSC. This paper first illustrated BSC theory. It is an advanced performance management measure that originated in the West. The next chapter made a brief introduction to HZ Company and put forward the problems that exist in its management system. According to BSC theory, this paper made an analysis on its outer and inner environment and drew a strategy map. In conformance to the principle of strategic orientation, strategies were broke up into corporate level assessment indicators at four dimensions, these indicator were then broke into department level and personal level assessment indicators. This paper established an performance management system for HZ company and the steps of management feedback and performance improvement were added at the end of performance assessment. Communication and improvement were made during the process of implementation, thus to continuously optimize performance management system. When establishing this system, other systems such as budget, salary and enterprise culture were linked in order to form a dynamic and interactive management system. The last is to guarantee the implementation of this system. HZ Company founded a performance assessment team，conduced publicity and trainings before implementation and take some incentive measures. By applying BSC theory, HZ Company could improve its performance management level and its whole operation level. At the same time, BSC could increase economic benefit and realize the combination of strategy management哈尔滨工业大学工商管理硕士学位论文 - III - and performance management. Keywords: BSC (balanced scorecard), performance management, HZ company, indicator system, implementing guarantee哈尔滨工业大学工商管理硕士学位论文 - IV - 目 录 摘要 .............................................................................................................. I Abstract .......................................................................................................... II 目 录 ............................................................................................................IV 第 1 章 绪论.....................................................................................................1 1.1 研究背景与意义 .....................................................................................1 1.1.1 研究背景 ..........................................................................................1 1.1.2 研究目的及意义 ..............................................................................2 1.2 国内外研究现状 .....................................................................................2 1.2.1 国外研究现状 ..................................................................................2 1.2.2 国内研究现状 ..................................................................................4 1.3 研究内容与方法 .....................................................................................5 1.3.1 研究内容与论文框架 .......................................................................5 1.3.2 研究方法 ..........................................................................................7 第 2 章 平衡计分卡理论在HZ公司的适用性分析 ...........................................8 2.1 HZ公司简介及组织架构 .........................................................................8 2.1.1 HZ公司简介 .....................................................................................8 2.1.2 公司的使命和愿景 ...........................................................................9 2.1.3 公司组织架构 ..................................................................................9 2.2 HZ公司绩效管理问题分析 ................................................................... 10 2.2.1 缺乏战略规划 ................................................................................ 10 2.2.2 指标体系不完善 ............................................................................ 11 2.2.3 绩效管理环节缺失 ......................................................................... 11 2.2.4 缺乏奖惩措施 ................................................................................ 12 2.3 HZ公司绩效考核方法选择 ................................................................... 12 2.3.1 绩效管理方法对比分析 ................................................................. 13 2.3.2 平衡计分卡为HZ公司解决的主要问题 ......................................... 16 2.4 建立平衡计分卡的基本原则及步骤 ..................................................... 17 2.4.1 建立平衡计分卡的基本原则 .......................................................... 17 2.4.2 建立平衡计分卡的基本步骤 .......................................................... 17 2.5 本章小结 ............................................................................................... 18哈尔滨工业大学工商管理硕士学位论文 - V - 第 3 章 绘制HZ公司战略地图并建立考核指标体系 .....................................19 3.1 企业内部与外部环境分析 .................................................................... 19 3.1.1 利益相关者分析 ............................................................................ 19 3.1.2 PESTEL分析 .................................................................................. 19 3.2 开发公司战略地图 ............................................................................... 24 3.3 建立平衡计分卡考核指标体系 ............................................................. 26 3.1.1 建立公司层级的平衡计分卡考核指标 ........................................... 26 3.3.2 建立部门层级的平衡计分卡考核指标 ........................................... 31 3.3.3 建立个人层级的平衡计分卡考核指标 ........................................... 33 3.4 本章小结 ............................................................................................... 34 第 4 章 建立基于平衡计分卡的HZ公司绩效管理体系 ....................................35 4.1 建立绩效考核机制 ............................................................................... 35 4.1.1 绩效考核部门及考核原则 ............................................................. 35 4.1.2 平衡计分卡绩效考核指标 ............................................................. 35 4.1.3 绩效考核计算方法 ......................................................................... 36 4.1.4 绩效考核实施步骤 .......................................................................... 37 4.2 建立绩效反馈与改进环节 .................................................................... 38 4.3 将平衡计分卡绩效管理体系与其他体系相连接 .................................. 39 4.3.1 预算管理 ........................................................................................ 39 4.3.2 薪酬体系 ........................................................................................ 39 4.3.3 企业文化 ........................................................................................ 40 4.4 平衡计分卡绩效管理体系的保障措施 ................................................. 41 4.4.1 组织保障 ........................................................................................ 41 4.4.2 宣贯与培训 .................................................................................... 42 4.4.3 有效激励 ........................................................................................ 42 4.5 本章小结 ............................................................................................... 43 结 论 ............................................................................................................44