党的十九大指出，“创新是引领发展的第一动力，是建设现代化经济体系的 战略支撑”，吹响了加快建设创新性国家的强劲号角，国家高度重视科技创新工 作，大力推进创新驱动发展战略，支持创新创业，高新技术企业如雨后春笋般涌 现，部分企业依靠创新已经走到了世界前列。当前企业内外部环境发生了巨大变 化，在经济高质量发展要求下，只有加强管理提高竞争力，才能在激烈的竞争中 胜出。绩效考核是企业正常运营的必要手段，有效的绩效考核，能够保障企业战 略实施，提高员工工作积极性，增强企业竞争力。国内外学者在绩效考核方面做 出了大量卓有成效的研究，形成了丰富的理论和实践。 高新技术企业具有高成长、高风险、高收益特点，与传统企业不同。我国很 多高新技术企业已经开展绩效考核，取得了一定的效果。国内学者对高新技术企 业绩效评价研究也较多，主要是研究绩效考核的内容、对象和指标体系，相关研 究已摆脱财务评价的单一方面，侧重于建立一个包含财务和非财务指标的综合评 价系统。然而实际上，高新技术企业的生命周期特点显著，不同周期的绩效评价 指标和权重差异较大，必须结合企业生命周期所处阶段和战略要求，建立一套适 合自身发展情况的绩效评价指标体系，真正发挥优势和作用，提升管理水平和竞 争力，促进企业发展。 本文收集了大量国内外绩效考核研究资料，已有学者关注和研究不同生命周 期下高新技术企业绩效考核工作，均认为对于不同的生命周期阶段，需建立不同 的绩效考核体系。本文在此基础上，阐述了高新技术企业不同生命周期特点，针 对 HF 公司成长期阶段的特点，以及在绩效考核实施过程体现出来的问题，主要 采用平衡记分卡方法，探讨高新技术企业在成长期阶段的绩效考核体系建设，对 HF 公司级绩效考核制度进行优化，更好地发挥绩效考核对 HF 公司发展的促进作 用。 本文首先从绩效考核概念、绩效考核工具、生命周期理论出发，通过比较和 分析，选择平衡记分卡方法作为 HF 公司绩效考核工具。其次，结合对 HF 公司当 前成长期阶段绩效考核实践和现状的分析，分析 H 公司绩效考核中存在的问题和 不足，探讨适合 HF 公司成长期阶段绩效考核制度的建设路径。然后，根据 HF 公司成长期特点、组织架构和战略目标，采用平衡记分卡工具来设计绩效考核体 系，考虑到部门较多，主要针对研发部门及其员工的绩效考核。最后，为使新的 考核办法顺利实施，分别从组织层面、制度层面、文化层面三个角度提出对 HF高新技术企业成长期绩效考核优化研究-以 hf 公司为例 5 公司高新技术企业绩效考核的保障措施。希望由学者进一步研究不同生命周期阶 段绩效考核工作，同时，也为其他同类企业开展绩效考核提供参考。 关键词：绩效考核；指标体系；高新技术企业；优化高新技术企业成长期绩效考核优化研究-以 hf 公司为例 6 Abstract The 19th National Congress of the Communist Party of China pointed out that “innovation is the first driving force to lead development and the strategic support for the construction of a modern economic system” and sounded a strong clarion call for accelerating the construction of an innovative country. The country attaches great importance to scientific and technological innovation and vigorously promotes innovation. Development strategy, support for innovation and entrepreneurship, high-tech enterprises have sprung up like mushrooms, and some enterprises have reached the forefront of the world by relying on innovation. At present, the internal and external environment of enterprises has undergone tremendous changes. Under the requirements of high-quality economic development, only by strengthening management and improving competitiveness can we win the fierce competition. Performance appraisal is a necessary means for the normal operation of an enterprise. Effective performance appraisal can ensure the implementation of corporate strategies, improve employee motivation, and enhance corporate competitiveness. Scholars at home and abroad have done a lot of fruitful research on performance appraisal, forming a wealth of theory and practice. High-tech enterprises have the characteristics of high growth, high risks, and high returns, which are different from traditional enterprises. Many high-tech enterprises in my country have already carried out performance appraisal and achieved certain results. There are also many domestic scholars on the performance evaluation of high-tech enterprises, mainly studying the content, objects and index system of performance evaluation. Related research has got rid of the single aspect of financial evaluation, focusing on establishing a comprehensive evaluation that includes financial and non-financial indicators. system. However, in fact, the life cycle characteristics of high-tech enterprises are significant, and the performance evaluation indicators and weights of different cycles are quite different. It is necessary to establish a set of performance evaluation index system suitable for their own development in accordance with the stage and strategic requirements of the enterprise life cycle. Really give play to the advantages and functions, improve management level and competitiveness, and promote enterprise development. This paper has collected a large amount of research data on performance高新技术企业成长期绩效考核优化研究-以 hf 公司为例 7 appraisal at home and abroad. Scholars have paid attention to and studied the performance appraisal work of high-tech enterprises under different life cycles. They all believe that different performance appraisal systems need to be established for different life cycle stages. On this basis, this article elaborates on the characteristics of the different life cycles of high-tech enterprises. Aiming at the characteristics of HF company's growth stage and the problems reflected in the implementation process of performance appraisal, the balanced scorecard method is mainly used to discuss the growth stage of high-tech enterprises. The stage of performance appraisal system construction optimizes the HF company-level performance appraisal system, and better plays the role of performance appraisal in promoting the development of HF company. This article first starts from the concept of performance appraisal, performance appraisal tools, and life cycle theory, and selects the balanced scorecard method as the performance appraisal tool of HF company through comparison and analysis. Secondly, combined with the analysis of the performance appraisal practice and status quo of HF company's current growth stage, analyze the problems and shortcomings in the performance appraisal of H company, and explore the construction path suitable for HF company's growth stage performance appraisal system. Then, according to the characteristics of the HF company's growth period, organizational structure and strategic goals, the balanced scorecard tool was used to design the performance appraisal system, considering the large number of departments, mainly for the performance appraisal of the R&D department and its employees. Finally, in order to implement the new assessment method smoothly, safeguard measures for the performance assessment of HF's high-tech enterprises are proposed from the three perspectives of organization, system, and culture. It is hoped that scholars will further study the performance appraisal of different life cycle stages, and at the same time, it will also provide a reference for other similar enterprises to carry out performance appraisal. KEYWORDS:performance evaluation; index system; high-tech enterprises; Optimizes目录 8 目 录 第一章 绪论..............................................................................................................10 第一节 研究背景.................................................................................................... 10 第二节 研究的目的和意义.................................................................................... 10 一、研究目的.......................................................................................................10 二、研究意义.......................................................................................................10 第三节 国内外文献综述.......................................................................................................11 一、国外对绩效考核的研究...............................................................................11 二、国内对绩效考核的研究...............................................................................11 第四节 研究内容、方法和创新点....................................................................................12 一、研究内容.......................................................................................................12 二、研究方法.......................................................................................................13 三、创新点...........................................................................................................14 第二章 相关理论概述................................................................................................ 15 第一节 绩效考核相关理论..................................................................................................15 一、相关概念.......................................................................................................15 二、常见的绩效考核工具...................................................................................15 第二节 平衡记分卡理论........................................................................................ 16 第三节 高新技术企业的生命周期........................................................................ 17 一、高新技术企业生命周期特征.......................................................................17 二、高新技术企业生命周期判定.......................................................................18 第三章 HF 公司绩效考核现状及存在问题分析................................................................20 第一节 HF 公司基本情况...................................................................................... 20 一、公司发展情况...............................................................................................20 二、公司组织架构情况.......................................................................................20 三、公司人力资源情况.......................................................................................20 第二节 HF 公司绩效考核现状..............................................................................21 第三节 HF 公司绩效考核存在的问题..................................................................23 一、管理层访谈...................................................................................................23 二、问卷调查分析...............................................................................................23 第四节 企业成长期绩效考核的主要关注点........................................................25高新技术企业成长期绩效考核优化研究-以 hf 公司为例 9 第四章 HF 公司绩效考核体系优化设计..............................................................................26 第一节 绩效考核体系设计思路............................................................................26 一、设计原则.......................................................................................................26 二、设计步骤.......................................................................................................26 第二节 绩效考核体系的构建................................................................................27 一、HF 公司战略目标.........................................................................................27 二、各层面平衡记分卡.......................................................................................27 三、绩效考核的实施...........................................................................................33 第三节 反馈与优化机制........................................................................................34 一、绩效反馈.......................................................................................................34 二、绩效考核结果的运用...................................................................................35 第五章 绩效考核的实施保障..................................................................................................37 第一节 组织保障....................................................................................................37 第二节 制度保障....................................................................................................37 第三节 绩效文化....................................................................................................38 第六章 结论与展望....................................................................................................................39 第一节 结论............................................................................................................39 第二节 展望............................................................................................................39