随着我国互联网技术的深度应用与发展，互联网企业呈爆发式增长，与此同时，互联网 企业之间的竞争也变得愈加激烈，此种背景下，企业必须提升其整体绩效以应对市场竞争的 各种挑战。企业之间的竞争归根到底是人力的竞争，一个企业想要提高人才竞争力，须加强 其人力资源管理的能力，尤其是绩效管理的能力，而一套科学有效的绩效管理体系，无疑能 帮助企业提高员工与组织绩效，继而实现企业战略目标与促进组织持续健康发展。由此可见， 一套科学完善的绩效管理体系，对企业实现战略目标至关重要。 F公司是一家发展中的互联网公司，本文以F公司的绩效管理为研究对象，综合了关键 绩效指标法(KPI，Key Performance Indication)与平衡计分卡法(BSC，Balance Score Card) 绩效管理理论的优点，基于F公司发展战略和绩效管理现状，为F公司搭建了一套完整的绩 效管理体系，以期提升F公司整体绩效。本文重点研究以下两方面：一是F公司的绩效指标 体系。通过分析F公司的战略目标，利用 BSC 绘制公司战略地图，找出影响企业战略目标 实现的关键成功因素，构建企业级KPI；再运用目标矩阵分解图进行强相关分析，分解形成 部门级KPI；然后由部门级KPI和岗位职责分解至员工级KPI。二是F公司的绩效管理流程。 将上述BSC与KPI绩效管理理论与F公司的绩效管理现状相结合，从五个步骤优化了F公司 的绩效管理流程，包括绩效计划、绩效沟通、绩效考评、绩效反馈与绩效结果应用。同时， 本文对F公司进行绩效管理体系的研究与设计时采取了文献资料法、问卷调查法、调研分析 法、个案分析法等方法，为F公司提出了绩效管理的具体实施办法。 本文为F公司设计了基于BSC的KPI绩效管理体系，并从绩效的计划制定、实施、反馈、 评价和应用等方面提出了具体的解决方案。通过本绩效体系的实施，提高企业的整体绩效水 平，促进组织健康发展和提升企业核心竞争力，同时也为其他类似企业在绩效管理方面提供 有效借鉴。 关键词：绩效管理，绩效评价，优化设计，平衡计分卡，关键绩效指标 F公司绩效管理体系优化研究 ii ABSTRACT With the in-depth application and development of Internet technology, Internet companies are growing explosively. At the same time, competition among Internet companies has become increasingly fierce. With the background, companies have to improve their overall performance to meet the challenges of market competition. In the final analysis, the competition between enterprises is the competition of talents, and human resources management is an important way to improve the competitiveness of enterprises. Performance management is an important part of human resources management. How to build an effective performance management system and improve the performance of employees and company, and then achieve the strategic goals of the enterprise and promote the sustainable and healthy development of the organization, it is worth exploring. It can be directly seen that a set of scientific and perfect performance management system is very important for enterprises to achieve their strategic goals. Company F is an Internet company in the process of corporate development. Here, the performance management of Company F is taken as the research object, and the key performance indicator method (KPI) and the balanced score card method (BSC) performance management are integrated. The advantages of the theory, based on the development strategy and performance management status of F Company, have established a complete performance management system for F Company, with a view to improving the overall performance of F Company. This article focuses on the following two aspects: First, the performance indicator system of F company. By analyzing the strategic goals of Company F, using BSC to enter the company's strategic map, find the key success factors that affect the achievement of corporate strategic goals, and construct enterprise-level KPIs; then use the target matrix decomposition chart to perform strong correlation analysis and decompose to form department-level KPIs; then decompose the department-level KPIs and post responsibility to the employee level KPIs. The second is the performance management process of Company F. Combining the above BSC and KPI performance management theory with the current status of F company's performance management, optimized F company's performance management process, including five alternatives such as performance planning, performance communication, performance evaluation, performance feedback and application of performance results. When researching and designing the performance management system of F Company, it adopted the methods of literature, questionnaire, survey analysis, and case analysis, etc., and put forward concrete implementation methods of performance management for F Company. This paper designs a BSC-KPI performance management system for company F, and proposes specific solutions from the aspects of performance planning, implementation, feedback, evaluation, and application. Through the implementation of this performance system, the overall performance level of the enterprise is improved, the healthy development of the organization is promoted, and the core competitiveness of the enterprise is promoted. At the same time, it also provides an effective reference for other similar enterprises in performance management. 南京航空航天大学硕士学位论文 iii Keywords: performance management, performance evaluation, optimized design, balanced scorecard, key performance indicators 南京航空航天大学硕士学位论文 v 目录 第一章 绪论 ......... 1 1.1 研究背景 ... 1 1.2 国内外研究现状分析............... 2 1.2.1 国外绩效管理研究现状 ... 2 1.2.2 国内绩效管理研究现状 ... 3 1.2.3 国内外绩效管理研究现状述评 ...................... 6 1.3 研究目的和意义 ...................... 6 1.3.1 研究目的 .......................... 6 1.3.2 研究意义 .......................... 6 1.4 具体研究方案 .......................... 7 1.4.1 研究目标 .......................... 7 1.4.2 研究方法 .......................... 7 1.4.3 研究技术路线图 ............... 8 1.5 研究内容及创新点 .................. 9 1.5.1 研究内容 .......................... 9 1.5.2 创新点 .............................. 9 第二章 绩效管理理论概述 .............. 10 2.1 绩效与绩效管理概述 ........... 10 2.1.1 绩效概述 ........................ 10 2.1.2 绩效管理概述................. 10 2.1.3 绩效管理的目的 ............. 11 2.1.4 绩效管理的意义 ............. 11 2.1.5 绩效管理的流程 ............. 11 2.2 平衡计分卡（BSC理论） .... 13 2.2.1 理论概述 ........................ 13 2.2.2 理论核心思想................. 15 2.2.3 BSC理论优缺点 ............. 16 2.3 关键绩效指标（KPI法） ..... 17 2.3.1 理论概述 ........................ 17 2.3.2 KPI理论框架结构 .......... 18 F公司绩效管理体系优化研究 vi 2.3.3 KPI理论优缺点 .............. 18 2.4 BSC与KPI结合的可行性 .. 18 第三章 F公司的绩效管理现状分析 .............................. 20 3.1 F公司简介 .............................. 20 3.1.1 F公司组织结构 .............. 20 3.1.2 F公司主营业务介绍 ...... 20 3.2 F公司人力资源现状 .............. 21 3.3 F公司绩效管理现状 .............. 24 3.3.1 绩效考核方式................. 25 3.3.2 绩效考核周期与内容 ..... 25 3.3.3 绩效考核结果应用 ......... 26 3.3.4 绩效反馈机制................. 26 3.4 F公司绩效管理存在的问题 .. 27 3.4.1 绩效考核指标设置不合理 ............................ 27 3.4.2 绩效管理体系缺乏有效性 ............................ 28 第四章 F公司绩效管理体系优化设计 .......................... 29 4.1 F公司绩效管理体系优化设计的目标与原则 ..... 29 4.1.1 F公司绩效管理体系优化设计的目标.......... 29 4.1.2 F公司绩效管理体系优化设计的原则.......... 29 4.2 F公司绩效管理体系优化设计的思路 ................. 30 4.3 F公司绩效考核指标体系设计 ............................. 30 4.3.1基于平衡计分卡（BSC）的关键绩效指标(KPI)的设计 ........... 30 4.3.2组织战略目标的确定 ...... 32 4.3.3 F公司的平衡计分卡 ...... 32 4.3.4 设定部门级KPI指标 .... 35 4.3.5 设定岗位KPI指标 ........ 38 4.3.6 各维度及各指标权重的确定 ........................ 40 第五章 F公司绩效管理体系优化方案的实施及效果 .. 43 5.1 F公司绩效管理体系优化方案的实施 ................. 43 5.1.1 绩效计划 ........................ 43 5.1.2 绩效沟通 ........................ 45 5.1.3 绩效考评 ........................ 46 5.1.4 绩效反馈与改进 ............. 46 5.1.5 绩效结果运用................. 49 南京航空航天大学硕士学位论文 vii 5.2 F公司绩效管理体系优化方案的