分类编号：单位代码：10065
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学 号： 2021130043
研究生学位论文
论文题目： S 集团差异化绩效考核体系
优化研究
学 生 姓 名：孙梦静 申请学位级别： 研究生
申请专业名称： 工商管理
研 究 方 向： 人力资源管理
指导教师姓名： 任 枫专业技术职称： 副教授
提交论文日期：2022 年 12 月 5 日天津师范大学学位论文原创声明
本人郑重声明:此处所提交的学位论文《S 集团差异化绩效考核体系优化研究》，
是本人在导师指导下，在天津师范大学攻读硕士学位期间独立进行研究工作所取
得的成果。据本人所知，论文中除已注明部分外不包含他人已发表或撰写过的研
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作者签名：日期：2022 年 12 月 5 日
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作者签名:日期: 2022 年 12 月 5 日
导师签名:日期: 2022 年 12 月 5 日S 集团差异化绩效考核体系优化研究
摘要
“差异化绩效考核”作为现代管理理念之一，其强调不同岗位实施不同的考
核机制，不同企业实施不同的考核模式，同一企业不同子公司进行不同的考核，
如此才能有针对性的进行考核，进而使得考核的实质性得到提升。目前已有部分
公司将差异化绩效考核当做指引，以优化企业现存的绩效考核形式，但其在应用
过程当中仍存在诸多问题，如差异化绩效考核理念解析不足，差异化绩效考核模
式利用效果不佳。如此，在新时代背景之下，如何推动差异化绩效考核与企业发
展相融合，进而推动企业提升市场竞争力，也是特别重要的存在。
本文首先通过文献研究法对差异化绩效考核的相关文献进行了总结，以此得
出了本文研究背景及意义以及国内外研究综述，同时通过文献综述还对本文的相
关概念与理论进行了阐述。在此基础上本文借助 S 集团差异化绩效考核的相关资
料以及问卷对S 集团差异化绩效考核的现状与问题进行了分析，在对问题分析的
基础上借助波士顿矩阵对S 集团差异化绩效考核指标体系进行了优化，并有针对
性的提出了保障措施。
通过对差异化绩效考核现状进行解析得出，S 集团下属子公司实施的绩效考核
机制仍是沿用集团的机制，新形成的绩效考核指标只是在集团指标上稍作删减。
同时，基于问卷调查结果剖析，发现S 集团下属子公司在推进差异化绩效考核时
存在差异化绩效考核推广不足、差异化绩效考核指标有待优化、差异化绩效考核
沟通不强、差异化绩效考核应用不到位等问题，如此，S集团下属子公司必须从源
头上解决绩效考核与总公司差异化不明显的问题。在借助波士顿矩阵分析 S 集团
下属子公司特色时，将其界定为 4 种类型，并基于上述 4 种类型形成侧重点不同、
权重不同的绩效考核的差异化指标系统，覆盖了经济指标、生产质量指标、创新
能力指标。但要想提升 S 集团差异化绩效考核体系应用的时效性，其必须要建立
起推陈创新的考核优化机制，并构建差异化绩效考核管理机制，健全绩效考核结
果应用及反馈机制，如此才能够在指标优化的层次之上，提高其差异化绩效考核
的实际效用。
关键词：制造业 差异化绩效考核 波士顿矩阵
IAbstract
As one of the modern management concepts, "differentiated performance
appraisal" emphasizes the implementation of different assessment mechanisms for
different positions, different assessment modes for different enterprises, and different
assessments for different subsidiaries of the same enterprise. Only in this way can the
assessment be targeted and substantially improved. At present, some companies have
taken differentiated performance appraisal as a guide to optimize the existing
performance appraisal forms. However, there are still many problems in the application
process, such as insufficient analysis of differentiated performance appraisal concept
and poor utilization effect of differentiated performance appraisal mode. Therefore,
under the background of the new era, how to promote the integration of differentiated
performance appraisal and enterprise development, and then promote enterprises to
enhance market competitiveness, is also particularly important.
This paper firstly summarizes the relevant literature on differential performance
appraisal by literature research method, so as to obtain the research background and
significance of this paper as well as the domestic and foreign research review. At the
same time, through the literature review, the relevant concepts and theories of this paper
are expounded. On this basis, this paper analyzes the current situation and problems of
S Group;s differentiated performance appraisal with the help of relevant data and
questionnaires of S Group;s differentiated performance appraisal, optimizes S Group;s
differentiated performance appraisal index system with the help of Boston Matrix on the
basis of problem analysis, and puts forward targeted safeguard measures.
By analyzing the current situation of differentiated performance assessment, it is
concluded that the performance assessment mechanism implemented by the subsidiaries
of S Group is still the same as that of the group, and the newly formed performance
assessment indicators are only slightly reduced from the group indicators. At the same
time, based on the analysis of the questionnaire survey results, it is found that the
subsidiaries of S Group have problems such as insufficient promotion of differentiated
performance assessment, indicators to be optimized, poor communication of
differentiated performance assessment, and inadequate application of differentiated
performance assessment when promoting differentiated performance assessment. In this
way, The subsidiaries of S Group must solve the problem that the difference between
IIperformance appraisal and the head office is not obvious from the source. When
analyzing the characteristics of the subsidiaries of S Group with the help of Boston
Matrix, it is defined into four types, and based on the above four types, a differentiated
performance appraisal index system with different empositions and weights is formed,
covering economic indicators, production quality indicators and innovation ability
indicators. However, in order to improve the timeliness of the application of the
differentiated performance appraisal system of S Group, it must establish an assessment
optimization mechanism of promotion and innovation, build a differentiated
performance appraisal management mechanism, and improve the application and
feedback mechanism of performance appraisal results. Only in this way can the actual
utility of differentiated performance appraisal be improved on the level of index
optimization.
Key words: Manufacturing; Differentiated performance assessment; Boston matrix
III