21 世纪是市场经济时代，现代企业要想在纷繁复杂的市场环境中生存，靠的 不仅是技术，更重要的是管理。而现代管理学认为，绩效考核是企业管理中重要且 最困难的一环。良好的绩效考核体系能够有效的激励员工，实现员工与企业的共赢。 相反，未有效实施绩效考核，会导致企业缺乏活力，必将影响企业整体目标的实现。 但绩效考核体系不是一成不变的，需要随着企业内外环境的变化不断改进。 本文以我的供职公司——天津天大求实电力新技术股份有限公司（以下简称 TDQS公司）为研究对象，本文总结了TDQS公司绩效考核发展历程，并以公司岗位 序列为基础，深入研究了研发序列、项目实施序列、销售序列岗位员工的绩效考核 现状，对考核现状的研究采取了定性研究与定量研究相结合的方式。定性研究从考 核指标的在SMART分析、考核标准合理性分析方面进行。定量研究从绩效考核对 员工薪酬及企业利润的影响、考核结果的满意度调查方面进行。本文通过对各序列 岗位考核现状的研究，总结出绩效考核存在的问题，研发序列岗位的考核指标形同 虚设，具有较大的延迟性，对员工的短期行为起不到激励的作用。项目实施序列岗 位未能抓住真正的KPI，过分强调了完工，而忽略了成本。销售序列岗位指标过于 分散，考核全面而失去了重点。为了更好的适应内外市场的变化，最大限度的激励 员工潜能，本文针对上述三类岗位考核现状中存在的问题，进行了指标的修订。在 指标修订时，应用了360度评价、关键绩效指标、强制排名等多种绩效考核的方法， 最终研发岗取消了月度考核，按季度考核研发成果，项目实施岗考核毛利润，销售 岗考核立项额和回款额，且各序列岗位均设定了淘汰标准，使考核的指向性更明确， 使考核结果得到了更加充分的应用。指标于2013年5月完成了修订，修订后即进行 了实施，经过2013年后半年以及2014年全年度的实际应用，修改后的考核指标收到 了良好的效果，员工薪酬差距拉开，体现了多劳多得，同时，使公司月薪酬总成本 降低了0.5个百分点，把薪酬成本更加合理的用到了该用的地方。修改后的考核指 标，在SMART分析、考核标准合理性分析方面以及考核结果的满意度调查方面也 收到了良好的效果，较修改前有了较大改善。以上均说明本次改进是成功的，但改 进后的考核指标也不是一成不变的，必将随着市场环境的变化、公司的发展而做出 新的调整。 关键词：绩效考核、关键绩效指标、最低绩效标准、绩效改进Abstract The 21st century is an era of market economy. For modern enterprises who want to survive in the complicated market environment, management is more important than technology. According to the modern management principles, performance appraisal is the most important and difficult part of the enterprise management. A good performance appraisal system can effectively motivate the staff and achieve a win-win situation between the employees and the company. Without an effective performance appraisal system, enterprises will lack of energy, which will absolutely affect the realization of the overall goals of the company. But performance appraisal system does not always remain the same. With the development of the environment both inside and outside of the enterprise, performance appraisal system needs be improved accordingly. This article takes Tianjin Tiandaqiushi Electric Power and New Technology Co.,Ltd (hereinafter referred to as TDQS), the firm I work for, as the research objective. This article summarized the development process of performance appraisal in TDQS. Based on the company’s position sequence, it has further studied the performance appraisal status quo of sequence development, project implementation sequences and sales position sequence employees. For the research of appraisal status quo, we adopted the method combining qualitative research and quantitative research. Qualitative research includes the SMART analysis of the indicators for performance appraisal and analysis of assessment criterion's reasonability. Quantitative research contains performance appraisal's impact on employee compensation and corporate profits, and satisfaction survey on the assessment results. Through the research of the appraisal status quo of each sequence position, this article summed up the problems in performance appraisal. Performance appraisal indicators of research and development sequence positions perform practically no function and are always delayed, so these indicators can't exert significant incentive effect to the employees' short-term behaviors. Project implementation sequence position failed to seize the real KPI, attaching too much emphasis on the completed, while ignoring the costs. Sales sequence position’s indicators are too scattered and the appraisal is comprehensive but has no key points. In order to better adapt to the change from both internal and external market and motivate employees’ potential to the utmost, this article conducted the revision of the indicators according to the problems existing in the above three positions' appraisal status quo. We adopted many kinds of performance appraisal methods to revise the indicators, such as360-degree appraisal, key performance indicators, forced ranking and so on. Eventually, the research and development position’s monthly appraisal was cancelled. R&D achievements will be assessed on a quarterly basis. We will assess gross margin of project implementation position and assess project amount and return amount of sales position. Besides, elimination criteria for every sequence position were established, which made the appraisal more directive and appraisal results more fully used. The revision of the indicators was completed in May, 2013. And then the indicators were implemented. During the practical application in the latter half of 2013 and the whole year of 2014, the modified appraisal indicators received good results. The gap of employee's compensation was wider，which shows more pay for more work. Meanwhile, the total cost of company's month pay reduced 0.5 percentage point. The compensation costs were used more reasonably for some proper purposes. The revised appraisal indicators also received good results in SMART analysis, the analysis of appraisal standards' rationality and satisfaction survey on the appraisal results. The indicators have been much better than before. From all the above, we can see that the revision was successful. But the improved indicators won't remain the same. It must be adjusted with the change of market environment and the development of the company. Key Words: indicators for performance appraisal、 key performance indicators (KPI) 、 minimum performance standards、performance improvement目录 第一章 绩效考核的理论基础 .............................................. 1 1.1 提出问题 ........................................................ 1 1.2 本文的主要研究内容 .............................................. 1 1.3 相关理论 ........................................................ 2 1.3.1 绩效考核的理论发展 ........................................ 2 1.3.2 绩效考核的形式和方法 ...................................... 4 1.3.3 绩效考核的原则和作用 ...................................... 6 1.3.4 绩效考核理论在实际中的应用 ................................ 8 第二章 TDQS 公司的绩效考核现状 ......................................... 10 2.1 TDQS 公司绩效考核的发展历程 .................................... 10 2.1.1 TDQS 公司简介 ............................................ 10 2.1.2 TDQS 公司绩效考核的发展历程 .............................. 10 2.2 TDQS 公司绩效考核现状分析 ...................................... 12 2.2.1 三岗位的考核方式 ........................................ 12 2.2.2 考核指标的 SMART 分析 .................................... 16 2.2.3 考核标准的合理性分析 ..................................... 18 2.2.4 月考核执行情况的满意度调查 ............................... 20 2.2.5 原考核对薪酬的影响 ...................................... 24 第三章 TDQS 公司绩效考核的改进方案..................................... 30 3.1 月度绩效考核的改进 ............................................. 30 3.2 年度绩效考核的改进 ............................................ 36 第四章 绩效考核改进方案的实施效果 ..................................... 38 4.1 改进后的得分情况分布 ........................................... 38 4.2 改进后的绩效薪酬分布和薪酬成本变化 ............................. 39 4.3 改进后考核指标的 SMART 分析 ..................................... 41 4.4 改进后对绩效考核执行情况的满意度调查 .......................... 41 总结 .................................................................. 44