随着市场经济的快速发展，诸多国有企业的原有管理模式已逐渐不适应新的市场 环境，为寻求适应市场化发展新路子，不少国有企业通过兼并重组、改革转型、分离 改制等方式，实现了顺应发展形势的新变革。如何通过绩效考核这个手段，促进改制 企业实现新旧模式平稳过渡，从而有效加强改制企业内部管理，是当前的一项重大课 题。基于这一形势，本文以改制后的 C 公司为代表，就其绩效考核体系优化问题展 开研究。 首先，从国内外绩效考核问题研究现状入手，提出本文的研究思路和方法，并介 绍绩效考核体系内容、一般方法等基础性理论；同时阐述 C 公司改制前状况及改制 历程，详细介绍公司目前的人力资源状况和绩效考核方案。 而后，采取问卷调查等方式，进一步掌握公司目前绩效考核体系在考核导向、内 容制定、流程设置、结果运用等方面存在的问题，通过对这些问题的系统研究，进而 分析论证推进绩效考核改革的必要性，并利用关键绩效指标考核这一方法，从明晰考 核思路、优化考核方案、规范考核流程、强化结果运用等方面提出建设性意见建议， 且从实际角度提出推进落实的保障性措施。 最后，在研究结论与展望部分，总结了研究得出的结论和主要贡献，论文的研究 结果将进一步丰富我国现阶段改制背景下优化企业绩效管理的相关理论，对于 C 公 司及同类型企业而言，优化后的考核体系将在端正工作导向、调动员工积极性、关注 员工进步成长、增强员工忠诚度和归属感、提高管理效率等方面具有一定的现实意义。 该部分同时对研究方面的不足之处加以说明，并展望未来研究方向，以期通过更加系 统深入的一系列研究，着力健全完善改制背景下企业更为客观、公平、高效的绩效考 核体系。 关键词：企业改制；C 公司；绩效考核I ABSTRACT With the rapid development of market economy, the original management mode of many state-owned enterprises has gradually been unable to adapt to the new market environment. In order to find a new way to adapt to the market-oriented development, many state-owned enterprises have realized new changes in conformity with the development situation by means of merger and reorganization, reform and transformation, separation and restructuring.How to promote the smooth transition between old and new modes of restructured enterprises through performance appraisal is an important issue at present. Based on this situation, this paper takes the reformed company C as the representative to study the optimization of its assessment system. Firstly, starting from the research status of performance appraisal at home and abroad, this paper puts forward the ideas and methods of this study, and introduces the basic theories of performance appraisal system, such as content, general methods, etc. At the same time, it expounds the situation before the restructuring of C company and the process of restructuring, and introduces the current human resources situation and performance appraisal program in detail. Then, by means of questionnaires, we can further grasp the problems existing in the current performance appraisal system, such as the orientation of the appraisal, the formulation of the content, the establishment of the process and the application of the results. Through the systematic study of these problems, we can analyze and demonstrate the necessity of promoting the reform of the performance appraisal, and make use of the key points. This method puts forward constructive suggestions from the aspects of optimizing the assessment scheme, standardizing the assessment process, improving the feedback mechanism and strengthening the application of the results, and puts forward the safeguard measures to promote the implementation from the practical point of view. Finally, in the concluding remarks, the main conclusions and contributions of this paper are summarized. The research results of this paper will further enrich the relevant theory of optimizing enterprise performance management under the background of the current restructuring in China. For C company and similar enterprises, the optimized evaluation system will rectify the work orientation, mobilize the enthusiasm of employees, and pay attention to employees. It has a certain practical significance to improve the growth, enhance staff loyalty and sense of belonging, and improve management efficiency.II At the same time, this part explains the shortcomings of the research, and looks forward to the future research direction, in order to improve the enterprise performance appraisal system under the background of restructuring more objective, fair and efficient through a series of more systematic and in-depth studies. KEYWORDS: enterprise restructuring; C company; performance appraisal1 目 录 第一章 绪论 ·········································································1 第一节 研究背景 ················································································ 1 第二节 研究目的与意义········································································ 2 第三节 国内外研究现状········································································ 2 一、国外研究现状 ············································································· 3 二、国内研究现状 ············································································· 4 第四节 研究思路和方法········································································ 6 一、研究思路 ··················································································· 6 二、研究方法 ··················································································· 7 第二章 绩效考核相关理论·························································8 第一节 绩效和绩效考核的基本概念························································· 8 一、绩效的概念 ················································································ 8 二、绩效考核的概念 ·········································································· 8 第二节 绩效考核体系内容····································································· 9 一、制定绩效目标和考核标准 ·····························································10 二、组织实施绩效考核 ······································································10 三、绩效考核结果的分析评判 ·····························································10 四、结果反馈与纠偏纠正 ···································································10 五、绩效考核结果运用 ······································································10 第三节 绩效考核的方法介绍·································································10 第三章 C 公司改制前后状况及现行绩效考核方案·························12 第一节 C 公司改制前状况及改制历程·····················································12 一、C 公司历史渊源··········································································12 二、C 公司改制进程··········································································12 第二节 改制后 C 公司现状 ····································································14 一、改制后 C 公司基本情况································································142 二、改制后 C 公司组织架构 ······························································· 15 第三节 改制后 C 公司绩效考核方案······················································· 16 一、改制后 C 公司人力资源状况及特征 ················································ 16 二、改制后 C 公司绩效考核指导思想 ··················································· 18 三、改制后 C 公司现行绩效考核实施办法 ············································· 18 第四章 改制后 C 公司现行绩效考核问题的调查与分析··················22 第一节 实地调查··············································································· 22 一、调查方法与内容设置··································································· 22 二、开展调查·················································································· 22 三、调查结果·················································································· 23 第二节 具体问题分析········································································· 24 一、考核导向问题············································································ 24 二、考核内容制定问题······································································ 26 三、考核流程设置问题······································································ 27 四、考核结果运用问题······································································ 29 第三节 产生问题的主要原因分析·························································· 30 一、管理制度方面············································································ 30 二、企业文化方面············································································ 30 三、基础管理能力方面······································································ 30 第五章 改制背景下 C 公司绩效考核体系优化策略························32 第一节 优化总体思路和方法································································ 32 一、基本思路·················································································· 32 二、基本方法·················································································· 32 第二节 优化明晰关键岗位职责····························································· 33 一、主要业务流程分解······································································ 33 二、编制工作说明书········································································· 33 第三节 优化绩效考核方案··································································· 36 一、划分指标类别············································································ 37 二、制定指标内容············································································ 37 三、设置指标权重············································································ 403 四、确定考核等次 ············································································43 第四节 优化考核实施流程····································································43 一、成立考核机构 ············································································43 二、优化环节设置 ············································································43 三、合理设定周期 ············································································44 第五节 强化考核结果运用····································································45 一、从员工角度分析 ·········································································45 二、从公司角度分析 ·········································································46 第六节 完善绩效考核的保障措施···························································47 一、加强教育培训 ············································································47 二、推进信息化建设 ·········································································48 三、丰富企业文化 ············································································48 第六章 研究结论与展望 ·························································49