摘要
摘要
党的十九大以来，中国经济发展逐步由“大干快上”稳步朝提质增效的方向
调整作，为企业只有优化自身资源配置才能确保在激烈的市场竞争中不被淘汰。
绩效考核在企业查找自身问题、助推目标实现等方面发挥着重要的作用，因此，
建立全面、客观、适宜的绩效考核指标体系成了众多企业亟待解决的问题。Y集
团公司是建筑行业的国有企业，目前有近 300个施工总承包在建项目（不具备独
立法人资格，但每个项目部都将作为集团公司的成本利润中心进行管理，以下简
称“项目部”），自推行施工总承包管理模式以来，Y集团公司采用项目绩效考
核的方式对各施工总承包项目部进行考评和管理，虽然管理成效显著，但同时突
显的诸多问题是不可忽略的。一方面，现行的考核指标体系过分强调财务指标但
缺乏客观、全面性，并没有发挥出绩效考核的导向性作用。另一方面，现行的考
核指标体系几乎由定量指标构成，面对项目推进过程中多样且突发的问题无法及
时作出调整，严格地执行往往会使得考核结果呈现非黑即白的二元分布。
本文在对相关理论研究总结的基础上，认为建筑施工企业项目绩效考核指标
应综合企业的长短期目标的实现来设置，指标体系在兼顾全方位的同时也突出重
点，以求考核结果客观、公正且合理。论文通过对所有 Y集团公司现行项目绩效
考核指标体系进行调研并分析出存在的问题，再结合实地访谈、问卷调查等研究
方法，以解决问题为导向来完善现行绩效考核指标体系。笔者先根据建筑施工企
业的特点，运用平衡计分卡的四个维度选取能全面涵盖 Y集团管理内容的指标；
再以本企业的愿景为出发点剖析战略发展目标，从而运用关键绩效指标法寻找并
确定企业管理关键要素；进而全方位统筹协调项目绩效考核指标体系的内容及指
标权重占比；最终完善 Y集团公司项目绩效考核评分准则及指标体系，应用于施
工企业对下属各项目部的组织绩效考核。立足于 Y集团公司发展需求和管理需求，
在指标体系的完善过程中考虑历史因素，兼顾指标的客观性。
对 Y集团公司项目绩效考核指标体系进行优化实践，一来使企业能够对项目
部的运营情况进行较为客观和精确的考评，并保证考核结果的相对公平；再者能
够暴露出项目推进过程中的主要问题，从而对症下药采取专项治理，进而提高项
I

摘要
目部本身及 Y集团公司整体管理效能。同时，希望通过对 Y集团个例研究，能够
为行业内其他企业的项目绩效管理研究起到些许参考作用。
关键词：组织绩效；考核指标；平衡计分卡；关键绩效指标
II

ABST RACT
Abstract
Since the 19th National Congress of the Communist Party of China, China's
economic development has been gradually adjusted from "working hard and making
rapid progress" to the direction of improving quality and efficiency, because only by
optimizing its own resource allocation can enterprises ensure that they will not be
eliminated in the fierce market competition. Performance appraisal plays an important
role in finding out their own problems and boosting the achievement of goals.
Therefore, establishing a comprehensive, objective and appropriate performance
appraisal index system has become an urgent problem for many enterprises. Y Group
Company is a state-owned enterprise in the construction industry. At present, there are
nearly 300 construction general contracting projects under construction (without
independent legal person qualification, but each project department will be managed
as the cost and profit center of the group company, hereinafter referred to as "project
department"). Since the implementation of the construction general contracting
management mode, Y Group Company has used the way of project performance
appraisal to evaluate and manage each construction general contracting project
department. Although the management effect is remarkable, many problems
highlighted at the same time can not be ignored. On the one hand, the current
evaluation index system overemphasizes financial indicators but lacks objectivity and
comprehensiveness, and does not play a guiding role in performance evaluation. On
the other hand, the current assessment index system is almost composed of
quantitative indicators, which can't be adjusted in time in the face of various and
sudden problems in the process of project promotion. Strict implementation will often
make the assessment results show a binary distribution of black and white.
On the basis of studying and summing up the relevant theoretical research,this
paper thinks that the evaluation of the project department should take into account the
long-term development of the enterprise and the realization of the short-term
goals,highlight the key points of the evaluation and carry on all-round evaluation,and
ensure the objective and reasonable results.Based on the analysis of the current Y
III
。。。以下略