III 摘要 A软件企业是一家综合性软件与信息服务企业，主要业务包括销售行业软件及 提供解决方案等技术专业服务。目前A软件企业的绩效管理中存在的问题有：（1） A软件企业的绩效管理体系与企业的业务发展不匹配；（2）绩效管理体系与实现企 业战略目标不匹配；（3）公司绩效评价指标设置不科学不全面，与软件企业的特 点不匹配等问题，没能体现重视人力，没能体现鼓励创新能力。 软件企业属于高新技术企业，技术更新快、产品附加值高、应用领域广、产 品和行业间深入融合渗透、人力资源利用充分、资源消耗低等突出特点。平衡计 分卡是一种绩效评价体系，平衡计分卡战略地图为我们展现了企业如何把无形资 产转化为有形成果。 本文首先通过分析A软件企业的绩效管理体系的现状及存在的问题，然后从A 软件企业的行业特点、人员构成、业务发展等角度出发，重新建立绩效管理组织 体系，运用基于平衡计分卡的评价体系对企业实现战略的关键成功要素进行分解， 将A软件企业的绩效指标分为财务方面、客户方面、项目管理过程、创新方面和 学习与成长方面共五个方面的指标，更适合作为软件企业绩效指标体系。最后阐 述了如何实施以指标体系为核心的绩效管理。总之，本文将以软件企业的平衡计 分卡绩效评价体系为中心，为A软件企业设置绩效管理体系，旨在构建一个更适 用的绩效指标体系，从而使A软件企业能够及时调整企业战略发展及运营管理方 向，增强创新的核心竞争力，增长收入，提升企业业绩和效率，创造企业价值。 关键字：软件企业；绩效管理体系；平衡计分卡；创新能力 北京交通大学硕士专业学位论文 ABSTRACT IV ABSTRACT A Software Enterprise is a comprehensive software and information service enterprise. Its main business includes the sales of software and the provision of technical and professional services such as solutions. At present, although A software enterprise has implemented performance management, they have insufficient understanding of performance management. There are some problems on the current performance management: (1) performance management of A software enterprise does not match the business development of enterprises; (2) performance management does not match the realization of strategic objectives of enterprises; (3) the performance indicators of companies are neither reasonable nor comprehensive. Software enterprises belong to high-tech industry, they have rapid technology update, high added value of products, wide application fields, deep integration and penetration between products and industries, full utilization of human resources, low resource consumption and so on. Balanced scorecard is a performance evaluation system. The strategic map of Balanced Scorecard shows us how to transform intangible assets into tangible results. Firstly, this article analyzes the status quo and existing problems of the performance index system of A software enterprises, then set up a new perfomance management organizational structure, it uses balanced scorecard method to realize the strategies from the perspective of personnel composition and business development, etc. The key success factors are decomposed, and the performance indicators of A software enterprises are divided into five aspects: financial aspects, customer aspects, project management process, innovation aspects, learning and growth. It is more appropriative. Finally, this article explains how to implement performance management with the new perfomance management system. To make a summary, this article combines the characters of software enterprises with the balanced scorecards performance evaluation method, and sets up an index system for A software companie, aiming to build a more appropriative and more effective performance management system, so that A software enterprise can restructure their business strategies timely. Development and operation management direction, enhance the core competitiveness of innovation, increase revenue, improve corporate performance and efficiency, and create enterprise value. KEYWORDS： Software Enterprise； Performance Management System；Balanced 北京交通大学硕士专业学位论文 ABSTRACT V Scored Card；Innovation 北京交通大学硕士专业学位论文 目录 VI 目录 摘要 ............................................................................................................................................... II ABSTRACT ....................................................................................................................................... IV 1 引言 ........................................................................................................................................... 1 1.1 研究背景与意义 ................................................................................................................. 1 1.2 研究内容 ............................................................................................................................. 2 1.3 研究方法 ............................................................................................................................. 4 2 文献综述 ................................................................................................................................... 5 2.1 绩效管理的涵义 ................................................................................................................. 5 2.2 绩效管理工具 ..................................................................................................................... 5 2.3 平衡计分卡 ......................................................................................................................... 6 2.4 文献述评 ............................................................................................................................. 8 3 A软件企业绩效管理体系现状分析 ....................................................................................... 10 3.1 软件行业特点 ................................................................................................................... 10 3.2 软件企业创新能力 ........................................................................................................... 11 3.3 A软件企业简介 ................................................................................................................ 13 3.4 A软件企业绩效管理体系现状 ......................................................................................... 14 3.5 A软件企业绩效管理体系中存在的问题分析 .................................................................. 15 3.5.1绩效管理体系与企业的业务发展不匹配 ........................................................................ 15 3.5.2绩效管理体系与总体战略目标不匹配 ............................................................................ 16 3.5.3绩效管理体系忽视人力资本，没有体现鼓励创新能力 ................................................. 17 4 基于平衡计分卡的A企业绩效管理体系设计 ....................................................................... 18 4.1 优化的目标与原则 ............................................................................................................. 18 4.2 优化方法的选择 ................................................................................................................. 18 4.3 绩效管理体系优化的内容 ................................................................................................. 22 4.3.1 建立绩效管理组织体系 .................................................................................................. 22 4.3.2 确定各个业务线的战略 .................................................................................................. 23 4.3.3 平衡计分卡关键成功因素的提取及目标的确定 ............................................................ 24 4.3.4 各个业务线的绩效管理指标的设置 ............................................................................... 27 北京交通大学硕士专业学位论文 目录 VII 4.4 绩效管理体系优化对比及具体计划 .................................................................................. 29 5 基于平衡计分卡的绩效管理体系在A企业的实施保障 ........................................................ 33 5.1 完善绩效考核制度 ............................................................................................................. 33 5.2 完善绩效监督制度 .........