现阶段，随着经济全球化的深入推进，各个国家之间的经济贸易往来也愈发 密切。然而，由于市场竞争越来越激烈，我国企业如何增加国际市场影响力，提 升自身的核心竞争力，增强战略管理及绩效管理能力，实现可持续发展的目标， 是企业当前急需解决的问题。 本文主要以彩票公司的绩效考核体系作为研究目标，其原因主要体现在两个 方面，首先国内的彩票行业历经了三十余年的发展历程，对促进市场经济发展起 到了十分重要的作用，对国计民生有着重要的意义。其次，彩票企业的绩效考核 尚属于空白，学者研究不多。因此，研究彩票企业绩效考核课题，具有重要且广 泛的意义。 本研究主要以 FC 公司作为案例，按照发现、分析以及解决问题的思路进行研 究，基于平衡计分卡理论，采用问卷调查、实地访谈以及文献研究等多种研究方 法，构建了比较完善的战略平衡计分卡考核机制。首先，在深入调研了解 FC 公司 原有绩效考核情况的基础上，通过与企业骨干人员的访谈，查找分析企业当前绩 效考核存在的主要问题。其次，以平衡计分卡理论的框架结构为基础，探讨了 FC 公司应用平衡计分卡理论进行绩效考核的可行性与重要意义，制定了相应的开发 流程，对企业战略进行分析，设计出了有效的战略地图，通过分别设置公司级 KPI、 部门 KPI 和岗位 KPI 指标，构建了 FC 公司基于平衡计分卡理论的绩效考核指标 体系。再次，从组织机构建设、制度建设及文化建设等方面提出了 FC 公司基于平 衡计分卡绩效考核体系实施的配套措施。最后，总结归纳了本文的主要研究成果， 并提出了今后研究的展望，借此期望可以为我国彩票行业绩效考核的发展提供些 许帮助。 关键词：平衡计分卡，战略地图，绩效考核，战略管理 沈阳大学硕士学位论文II Research on the Application of Balanced Scorecard in the Performance Evaluation of FC Company Abstract At this stage, with the deepening of economic globalization, economic and trade exchanges between countries are becoming more and more close. However, due to the increasingly fierce market competition, how to increase the influence of the international market, enhance their core competitiveness, enhance strategic management and performance management capabilities, to achieve the goal of sustainable development, is an urgent problem for enterprises to solve. This paper mainly takes the performance appraisal system of lottery companies as the research objective. The reasons are mainly embodied in two aspects. Firstly, the domestic lottery industry has gone through more than 30 years of development process, which has played a very important role in promoting the development of market economy and is of great significance to the national economy and people's livelihood. Secondly, the performance appraisal of lottery enterprises is still blank, and scholars do not know much about it. Therefore, the research on the performance appraisal of lottery enterprises is of great importance and wide significance. Based on the Balanced Scorecard (BSC) theory, this study uses a variety of research methods, such as questionnaire survey, field interviews and literature research, to construct a relatively perfect evaluation mechanism of the strategic BSC. First of all, on the basis of in-depth investigation and understanding of the original performance appraisal of FC company, through interviews with the backbone staff of the enterprise, to find and analyze the main problems existing in the current performance appraisal of the enterprise. Secondly, based on the framework of BSC theory, this paper discusses the feasibility and significance of applying BSC theory to performance appraisal in FC company, formulates the corresponding development process, analyzes the enterprise strategy, designs an effective strategic map, and sets up company-level KPI, Department KPI and post respectively. Based on the KPI index, the performance evaluation index system of FC company based on the Balanced Scorecard theory is constructed. Thirdly, 沈阳大学硕士学位论文沈阳大学硕士学位论文 III from the aspects of organizational structure construction, system construction and cultural construction, this paper puts forward the supporting measures of FC company based on the Balanced Scorecard performance appraisal system. Finally, the main research results of this paper are summarized, and the future research prospects are put forward, hoping to provide some help for the development of performance appraisal in China's lottery industry. Key Words: Balanced Scorecard, strategic map, performance appraisal, strategic managementIV 目录 摘要...................................................................................................................................I Abstract ...........................................................................................................................II 目录................................................................................................................................IV 第 1 章 绪论.................................................................................................................... 1 1.1 选题背景和意义 ............................................................................................... 1 1.1.1 选题背景 ............................................... 1 1.1.2 研究意义 ............................................... 3 1.2 文献综述 ........................................................................................................... 4 1.2.1 国外研究现状 ........................................... 4 1.2.2 国内研究现状 ........................................... 6 1.2.3 国内外研究评述 ......................................... 7 1.3 研究内容、方法和创新点 ............................................................................... 7 1.3.1 研究内容 ............................................... 7 1.3.2 研究方法 ............................................... 8 1.3.3 研究的特色与创新点 ..................................... 8 第 2 章 绩效考核与平衡计分卡理论概述.................................................................. 10 2.1 绩效考核理论概述 ......................................................................................... 10 2.1.1 绩效管理理论基础 ...................................... 10 2.1.2 绩效管理的涵义 ........................................ 10 2.1.3 绩效考核与绩效管理 .................................... 10 2.2 平衡计分卡理论概述 ......................................................................................11 2.2.1 平衡计分卡的产生和发展 ................................ 11 2.2.2 平衡计分卡的内涵 ...................................... 12 2.2.3 平衡计分卡的构成 ...................................... 13 2.2.4 平衡计分卡的内在逻辑关系 .............................. 13 2.2.5 平衡计分卡的作用 ...................................... 14 第 3 章 FC 公司绩效考核现状及存在的问题............................................................ 16 3.1 FC 公司简介 .................................................................................................... 16 3.2 FC 公司组织结构 ............................................................................................ 16 沈阳大学硕士学位论文沈阳大学硕士学位论文 V 3.3 FC 公司绩效考核现状 .................................................................................... 19 3.4 FC 公司绩效考核中存在的问题 .................................................................... 19 3.4.1 对绩效考核认识不足 .................................... 20 3.4.2 绩效考核指标设置随意性强 .............................. 20 3.4.3 绩效考核过程流于形式 .................................. 20 3.4.4 绩效考核没有做到全员参与 .............................. 21 3.4.5 绩效考核结果运用不足 .................................. 21 第 4 章 基于平衡计分卡的 FC 公司绩效考核体系设计........................................... 22 4.1 FC 公司实施平衡计分卡的必要性和可行性分析 ........................................ 22 4.1.1 FC 公司实施平衡计分卡的必要性 ......................... 22 4.1.2 FC 公司实施平衡计分卡的可行性 ......................... 23 4.2 FC 公司平衡计分卡绩效考核体系构建的目标 ............................................ 23 4.3 FC 公司平衡计分卡绩效考核方案设计原则 ................................................ 24 4.3.1 战略导向原则 .......................................... 24 4.3.2 系统性原则 ............................................ 24 4.3.3 全面性原则 ............................................ 24 4.3.4 重要性原则 ............................................ 25 4.3.5 可实现性与挑战性相结合原则 ............................ 25 4.3.6 充分沟通原则 .......................................... 25 4.4 确定 FC 公司战略，绘制战略地图 .............................................................. 25 4.4.1 FC 公司企业愿景 ....................................... 25 4.4.2 FC 公司战略 ........................................... 25 4.4.3 FC 公司战略主题 ....................................... 26 4.4.4 绘制战略地图 .......................................... 28 4.5 关键业绩指标设计及指标权重设定 ............................................................. 29 4.5.1 关键业绩指标设计 ...................................... 29 4.5.2 指标权重设定 .......................................... 32 4.6 建立部门及个人平衡计分卡 ......................................................................... 34 4.6.1 建立部门平衡计分卡 .................................... 34 4.6.2 建立个人平衡计分卡 .................................... 36 第 5 章 平衡计分卡绩效考核体系在 FC 公司实施的保障措施............................... 38 5.1 组织机构的保障 ............................................................................................. 38 5.2 制度建设方面的保障 ..................................................................................... 38 5.3 绩效考核结果权威性的保障 ......................................................................... 39目录 VI 5.4 企业文化建设的保障 ..................................................................................... 39 第 6 章 结论.................................................................................................................. 40 6.1 研究结论 ......................................................................................................... 40 6.2 研究展望 ......................................................................................................... 40