现在世界较多的企业使用绩效管理、阿米巴经营新理念，同时也被越来越多 的中国企业家重视。权衡和改善员工的绩效仅是绩效管理的一部分作用，最为重 要的可以为企业实现长远战略目标。 本文分三个部分来研究江苏索普集团绩效管理阿米巴经营问题，第一部分绪 论及基础理论部分，介绍了绩效管理及阿米巴经营国内外研究进展、研究方法等； 其次，研究了索普集团的绩效管理，对索普集团发展现状及人力资源管理现状、 运用绩效管理过程中出现的问题、出现问题的原因、绩效管理在运用后的改进措 施进行了阐述。最后，为顺应新时代企业的可持续发展，索普集团改进绩效管理 方案，推行阿米巴经营理念，在集团部室层面和生产一线上都做出了重要改进， 最后以醋酸厂为例，解剖阿米巴实际运营效果，得出以独立核算单元及单位时间 会计成本为核心的阿米巴经验模式在索普集团成本控制及企业优化上起到了重 要的作用，为企业战略发展的提升奠定了经济基础。 本文有理论的基础研究，而且有实用的操作方法。它既来源于实践，又超越 了实践，因此具有一定的理论与实践意义，希望能够为中国企业的绩效管理变革 和阿米巴经营提供一些有价值的参考。 关键词：索普集团，绩效管理，绩效考核，阿米巴经营江 苏 大 学 工 商 管 理 硕 士 （MBA） 学 位 论 文 IV ABSTRACT The idea and method of performance management and amoeba management has being adopted by numerous corporations in the world．as well as more and more chinese entrepreneurs attach importance to it．This is not only because that can measure and improve the performances of the employees, but more importantly， performance management and amoeba management has the key method and guarantee to help corporations achieve their strategic objectives． This paper studies the performance management of Sopo Group during the transition period. The research is divided into three parts. The first part is the introduction and the basic theory of Performance management and amoeba management. It introduces the research progress and research methods at home and abroad. Secondly, it studies the performance management of Sopo Group, the status quo of the development of Sopo Group, the status of human resource management and the performance management. The existing problems, the causes of performance management problems, and the improvement measures of performance management are expounded. Finally, in order to conform to the sustainable development of the new era enterprise, Sopo Group improved the performance management scheme, implemented Amiba Business Ideas and made important improvements in the group department level and production line, finally, take the acetic acid plant as an example to dissect the actual operation effect of amoeba. It is concluded that the amoeba experience model with independent accounting unit and unit time accounting cost plays an important role in Sopo Group's cost control and enterprise optimization, laying an economic foundation for the strategic development of the company. The paper has not only basic research on theory but also practical operating methods. It proceeds from practice,but exceeds practice． it is of some directive importance．It is hoped to provide with some valuable references for the change of performance management idea and amoeba management of chinese corporations． Key words：Sopo Group, Performance Management, Performance Appraisal, Amoeba management江 苏 大 学 工 商 管 理 硕 士 （MBA） 学 位 论 文 V 目 录 第 1 章 绪论 ...............................................................................................................1 1.1 研究背景..........................................................................................................1 1.2 研究意义..........................................................................................................2 1.2.1 研究的理论意义....................................................................................2 1.2.2 研究的实践意义....................................................................................3 1.3 研究回顾..........................................................................................................3 1.3.1 国内外对绩效管理的研究....................................................................3 1.3.2 国内外阿米巴经营的研究....................................................................7 1.4 研究内容、框架和方法................................................................................10 1.4.1 研究内容及框架..................................................................................10 1.4.2 研究方法.............................................................................................. 11 第 2 章 绩效管理和阿米巴经营模式相关理论.....................................................12 2.1 绩效管理相关理论.........................................................................................12 2.1.1 绩效管理的概念..................................................................................12 2.1.2 绩效管理循环体系分析......................................................................12 2.1.3 绩效管理的目的与特点......................................................................14 2.1.4 国有企业绩效管理模式分析..............................................................14 2.2 阿米巴经营相关理论....................................................................................15 2.2.1 阿米巴经营核心..................................................................................16 2.2.2 阿米巴经营的思路和目的..................................................................16 2.2.3 阿米巴经营的特点及运行..................................................................17 2.2.4 阿米巴经营条件..................................................................................17 2.2.5 阿米巴经营优缺点..............................................................................18 2.3 阿米巴与企业绩效管理战略实施关系........................................................18 2.4 本章小结........................................................................................................19 第 3 章 索普集团绩效管理存在问题研究.............................................................20 3.1 索普集团简介................................................................................................20 3.1.1 公司发展史..........................................................................................20 3.1.2 公司社会责任及未来发展规划..........................................................20 3.2 公司组织架构及人员分析............................................................................24 3.2.1 公司组织架构......................................................................................24 3.2.2 公司人员情况......................................................................................25 3.3 索普集团月度奖金制度及存在问题............................................................26 3.3.1 月度奖金制度......................................................................................26 3.3.2 月度奖金制度存在的问题..................................................................28 3.4 索普集团绩效管理存在问题........................................................................29 3.4.1 绩效指标设计不合理..........................................................................29 3.4.2 激励措施未体现...................................................................................29江 苏 大 学 工 商 管 理 硕 士 （MBA） 学 位 论 文 VI 3.4.3 管理者缺乏专业知识...........................................................................30 3.4.4 管理者重视度不够...............................................................................30 3.4.5 绩效建设及宣传方面不足...................................................................31 3.4.6 生产部门绩效管理不完善...................................................................31 3.5 本章小结........................................................................................................32 第 4 章 索普集团阿米巴经营绩效管理变革.........................................................33 4.1 公司阿米巴经营模式的诞生及执行计划..............................................