摘 要
随着现代企业竞争日益激烈，人力资源管理成为企业发展的重要支撑，绩效考核作为人力资源管理的核心环节，其科学性与合理性直接关系到员工的工作积极性和企业的整体效益。本研究旨在探讨当前企业绩效考核中存在的问题并提出有效对策，以期为企业优化绩效考核体系提供理论依据。通过对国内外相关文献的梳理以及对多家不同类型企业的实地调研，发现目前绩效考核存在指标体系不完善、考核过程缺乏透明度、结果运用不合理等问题。针对上述问题，创新性地构建了基于平衡计分卡与关键绩效指标相结合的考核指标体系，强调从财务、客户、内部流程、学习与成长四个维度全面评价员工绩效；引入360度评估法提高考核过程的透明度与公平性；建立绩效反馈机制确保考核结果的有效运用。研究结果表明，新的绩效考核模式能够更准确地反映员工工作成果，激发员工潜能，提升企业竞争力，为解决企业绩效考核难题提供了新思路，对推动企业人力资源管理水平的提升具有重要意义。
关键词：绩效考核体系 平衡计分卡 关键绩效指标
Abstract
As modern corporate competition intensifies, human resource management has become a critical pillar for enterprise development, with performance appraisal serving as its core component. The scientific and rational nature of performance appraisal directly influences employee work enthusiasm and overall corporate efficiency. This study aims to explore existing issues in current corporate performance appraisals and propose effective countermeasures to provide theoretical support for optimizing performance appraisal systems. By reviewing relevant domestic and international literature and conducting field research in multiple enterprises of different types, it was found that current performance appraisals suffer from problems such as an incomplete indicator system, lack of transparency in the evaluation process, and improper application of results. In response to these issues, this study innovatively constructs a performance appraisal indicator system combining the Balanced Scorecard and Key Performance Indicators (KPIs), emphasizing comprehensive employee performance evaluation from four dimensions: finance, customer satisfaction, internal processes, and learning and growth. Additionally, the 360-degree feedback method is introduced to enhance transparency and fairness in the evaluation process, while a performance feedback mechanism is established to ensure the effective utilization of appraisal results. Research findings indicate that the new performance appraisal model can more accurately reflect employee achievements, stimulate potential, and enhance corporate competitiveness, offering a novel approach to addressing challenges in corporate performance appraisals and significantly contributing to the improvement of human resource management practices.
Keyword:Performance Evaluation System Balanced Scorecard Key Performance Indicators
目 录
引言 1
1绩效考核的理论基础与框架构建 1
1.1绩效考核的基本概念 1
1.2绩效考核的主要理论 2
1.3绩效考核体系的构建原则 2
2当前绩效考核存在的主要问题 2
2.1考核指标设置不合理 2
2.2考核过程缺乏透明度 2
2.3考核结果应用不充分 3
3影响绩效考核效果的关键因素 3
3.1企业文化的制约作用 3
3.2管理者能力与态度的影响 4
3.3员工参与度的重要性 4
4改进绩效考核的对策建议 5
4.1完善考核指标体系 5
4.2强化考核过程管理 5
4.3优化考核结果运用 6
结论 6
参考文献 8
致谢 9
