企业发展的重要环节之一就是绩效考核，企业的绩效考核在某种程度上可以称为 企业的“顽疾”，而企业管理者又不得不去面对它。企业在绩效考核上不断的寻找适 合的工具与思路去规范公司的管理，若企业能够拥有一套科学合理并且符合本企业发 展特点的绩效考核体系，这对企业持续发展起着重要的作用。我国企业伴随着日益激 烈的市场竞争、不断扩大的组织规模和逐渐复杂的组织结构，在企业内部管理方面尤 其是财务管理方面问题日益突出。许多的企业高管已经认识到，财务人员作为企业价 值管理的关键人员之一，他们为管理层提供有效的财务管理建议，并且在企业的未来 方向、经验目标等方面都发挥着巨大作用。由于财务工作的不可量化使得管理者对财 务绩效考核制度的认知程度不足，并且财务的管理工作不同于其他的业务部门能够直 接的为企业带来价值，对于他们的绩效考核就不能仅以最后带来的价值进行考量。所 以为了使财务部门能够发挥其最大的价值，提高财务人员工作积极性和工作效率，建 立一套符合本企业财务人员特点的考核体系就十分重要。 本文以 HT 公司财务人员为研究对象，由于公司内部财务人员没有科学合理的绩 效考核方法，导致有效激励缺乏，工作效率低下，人才流失。本文以 HT 公司实际情 况出发，结合国内外的先进经验和理论，运用相关的绩效考核工具，分析 HT 公司财 务人员现阶段的考核现状以及出现的相关问题及成因。结合 HT 公司财务人员的实际 情况制定出各个岗位的说明书，运用关键绩效指标（KPI）的方法制定出各个不同岗 位的关键指标。然后根据层次分析法计算出各个指标在整个考核体系中的权重，并优 化了考核主体、考核周期、考核奖惩等方面的设计。最后建立了一套符合 HT 公司财 务人员特点的绩效考核体系，并提出了相应的运行保障措施。 关键字：财务人员；绩效考核；关键绩效指标（KPI）II ABSTRACT One of the important links in the development of an enterprise is performance appraisal. The performance appraisal of an enterprise can be called a "stubborn disease" of the enterprise to a certain extent, and business managers have to face it. Companies are constantly looking for suitable tools and ideas to standardize company management in performance appraisal. If the company can have a scientific and reasonable performance appraisal system that meets the characteristics of the company's development, this will play an important role in the sustainable development of the company. With the increasingly fierce market competition, the ever-expanding organization scale, and the gradually complex organizational structure, Chinese enterprises have become increasingly prominent in internal management, especially financial management. Many corporate executives have realized that financial personnel, as one of the key personnel in corporate value management, provide effective financial management advice to the management, and play a huge role in the future direction and experience goals of the company. As financial work is not quantifiable, managers have insufficient awareness of the financial performance appraisal system, and financial management is different from other business departments, which can directly bring value to the enterprise. Consider the value it brings. Therefore, in order to enable the financial department to maximize its value and improve the enthusiasm and efficiency of the financial staff, it is very important to establish a set of assessment systems that meet the characteristics of the financial staff of the enterprise. This article takes the financial personnel of HT company as the research object. Because the internal financial personnel of the company do not have a scientific and reasonable performance evaluation method, it results in the lack of effective incentives, low work efficiency and brain drain. Based on the actual situation of HT Company, combined with advanced experience and theories at home and abroad, this paper uses relevant performance appraisal tools to analyze the current appraisal status of HT Company's financial personnel and related problems and causes. Combining the actual situation of HT company's financial staff, formulate each job specification, and use the key performance indicator (KPI) method to formulate the key indicators of each different job. Then, according to the analytic hierarchy process, the weight of each indicator in the entireIII assessment system is calculated, and the design of the assessment subject, assessment cycle, assessment rewards and punishments is optimized. Finally, a set of performance appraisal system in line with the characteristics of HT's financial personnel was established, and corresponding operational safeguard measures were proposed. Keywords: financial personnel; performance appraisal; key performance indicators (KPI)V 目 录 摘要.........................................................................................................................................I Abstract ..................................................................................................................................II 第一章 绪论....................................................................................................................- 1 - 1.1 研究背景及意义 ........................................................................................................- 1 - 1.1.1 研究背景 ..........................................................................................................- 1 - 1.1.2 研究意义 ..........................................................................................................- 1 - 1.2 国内外研究动态 ........................................................................................................- 2 - 1.2.1 国外研究动态 ..................................................................................................- 2 - 1.2.2 国内研究动态 ..................................................................................................- 3 - 1.3 研究内容及方法 ........................................................................................................- 4 - 1.3.1 研究内容 ..........................................................................................................- 4 - 1.3.2 研究方法 ..........................................................................................................- 5 - 第二章 绩效考核相关理论............................................................................................- 7 - 2.1 绩效考核的理论基础 ................................................................................................- 7 - 2.1.1 绩效的定义 ......................................................................................................- 7 - 2.1.2 绩效考核的定义 ..............................................................................................- 7 - 2.2 绩效考核的作用 ........................................................................................................- 8 - 2.3 绩效考核的方法 ........................................................................................................- 8 - 2.3.1 目标管理法 ......................................................................................................- 8 - 2.3.2 关键绩效指标法 ..............................................................................................- 9 - 2.3.2.1 关键绩效指标定义 .......................................................................................- 9 - 2.3.2.2 关键绩效指标特点 .......................................................................................- 9 - 2.3.2.3 关键绩效指标的建立过程 ..........................................................................- 10 - 2.3.3 平衡计分卡 ....................................................................................................- 11 - 2.3.3.1 平衡计分卡定义 ..........................................................................................- 11 - 2.3.3.2 平衡计分卡优缺点 ......................................................................................- 12 - 2.3.3.3 平衡计分卡的实施过程 ..............................................................................- 12 - 第三章 HT 公司绩效考核现状及存在问题.................................................................- 15 - 3.1 HT 公司概况 .............................................................................................................- 15 - 3.2 HT 公司财务人员绩效考核的现状 .........................................................................- 15 - 3.2.1 HT 公司财务人员基本结构...........................................................................- 15 - 3.2.2 HT 公司财务人员绩效考核现状...................................................................- 16 -VI 3.3 HT 公司绩效考核问题及原因分析 .........................................................................- 17 - 3.3.1 HT 公司财务人员绩效考核问题...................................................................- 17 - 3.3.2 HT 公司财务人员绩效考核问题原因分析...................................................- 18 - 第四章 HT 公司财务人员的绩效考核方案设计.........................................................- 21 - 4.1 HT 公司财务人员的绩效考核方案设计目标与原则 .............................................- 21 - 4.1.1 绩效考核方案设计目标 .................................................................................- 21 - 4.1.2 绩效考核方案设计原则 .................................................................................- 21 - 4.2 HT 公司财务人员的绩效考核方案设计思路 .........................................................- 23 - 4.3 HT 公司财务人员的岗位说明书 .............................................................................- 23 - 4.3.1 财务总监岗位说明书 .....................................................................................- 23 - 4.3.2 财务经理岗位说明书 .....................................................................................- 24 - 4.3.3 分公司会计岗位说明书 .................................................................................- 25 - 4.3.4 出纳岗位说明书 .............................................................................................- 26 - 4.4 HT 公司财务人员关键绩效指标的确定 .................................................................- 26 - 4.5 HT 公司财务人员的绩效考核指标权重确定 .........................................................- 33 - 4.6 HT 公司财务人员的绩效考核结果计算与运用 .....................................................- 43 - 4.6.1 绩效考核的主体 .............................................................................................- 43 - 4.6.2 绩效考核的周期 .............................................................................................- 43 - 4.6.3 绩效考核结果计算 .........................................................................................- 44 - 4.6.4 绩效考核结果运用 .........................................................................................- 44 - 第五章 HT 公司财务人员的绩效考核的实施保障.....................................................- 47 - 5.1 建立健全培训制度 ...................................................................................................- 47 - 5.3 建立健全奖惩制度 ...................................................................................................- 48 - 5.4 加强相关技术保障 ...................................................................................................- 49 - 5.5 创造良好的企业文化风气 .......................................................................................- 49 - 第六章 结论..................................................................................................................- 51 - 6.1 研究结论 ...................................................................................................................- 51 - 6.2 研究不足 ...................................................................................................................- 52 -。。。。。。以下内容略