MBA教育中心知识库

随着数字经济时代的到来，传统行业积极进行着转型升级。同时面对建筑业发展的低迷，建筑业企业首先考虑到如何转型。面对这样的背景下，以甘肃建投为主的四家省属国有企业组建成立H公司。H公司主要以农村天然气管网及煤改气项目为依托，开展天然气销售、煤改气业务、光伏发电、新基建产业项目建设、商品贸易等业务。H公司在各投资方的支持下，为了公司能够持续经营、战略目标的实现、管理能力的提升，必须重视绩效评价的作用。基于此，本文从H公司的绩效评价体系出发，通过调查研究，发现H公司绩效评价体系中存在的问题，并致力构建科学合理的解决方案。

本文主要通过文献研究法、问卷调查法、访谈法等，所用数据主要来源于问卷调查、访谈、H公司制度条例、H公司文件档案等。通过调查与分析，发现H公司现行绩效评价体系存在绩效评价与公司战略关联度有待提升、绩效评价指标设置合理性有待优化、绩效评价过程公正度有待完善、绩效评价反馈不够充分、绩效评价的激励作用发挥不足的问题。基于解决H公司绩效评价体系存在的问题，对H公司绩效评价体系进行了调研，并对其问题进行了剖析。接着，根据H公司实际情况，引入平衡计分卡构建H公司的绩效评价体系，并就可行性进行了分析，建设的目的及原则进行了论述，战略目标进行了分解，战略地图进行了绘制，同时对评价指标进行了设定，对其权重进行了确定。最后，将平衡计分卡绩效评价体系在H公司应用并提出相关建议。

本文在对研究问题的理论分析和实际调查上，由于本人写作时间有限，可能存在一定的不足，主要表现为：调查样本有限，只针对H公司这一家企业进行了调查研究，未来H公司还可从自己实际情况，进一步完善绩效评价指标；其次，H公司还可向其他同行业公司就绩效评价体系的构建和应用进行多方面调查和研究，以期使得绩效评价体系指标更加科学、更加合理。

With the advent of the digital economy era, traditional industries are actively transforming and upgrading. At the same time, in the face of the sluggish development of the construction industry, the construction enterprises first consider how to transform. Under this background, four provincial state-owned enterprises mainly in Gansu Construction investment established H Company. Based on the rural natural gas pipeline network and coal to gas projects, H company mainly carries out natural gas sales, coal to gas business, photovoltaic power generation, new infrastructure industry project construction, commodity trade and other businesses. With the support of all investors, the H company must pay attention to the role of performance evaluation in order to continue its operation, achieve its strategic goals and improve its management ability. Based on this, this paper starts from the performance evaluation system of H company, finds the problems in the performance evaluation system of H company through investigation and research,,and strives to build a scientific and reasonable solution.

This paper mainly adopts the literature research method, questionnaire survey method, interview method, etc. The data used mainly comes from questionnaire survey, interview, H company system regulations, H company file files, etc. Through investigation and analysis, it is found that the current performance evaluation system of H Company has some problems, such as the correlation between performance evaluation and company strategy needs to be improved, the rationality of performance evaluation index setting needs to be optimized, the fairness of performance evaluation process needs to be improved, the performance evaluation feedback is insufficient, and the incentive role of performance evaluation is insufficient. Based on solving the problems existing in the performance evaluation system of H company, the performance evaluation system of H company was investigated and its problems were analyzed. Then, according to the actual situation of H Company, the balanced scorecard was introduced to build the performance evaluation system of H Company, the feasibility was analyzed, the purpose and principle of the construction were discussed, the strategic objectives were decomposed, the strategic map was drawn, the evaluation indicators were set, and the weight was determined. Finally, the balanced scorecard performance evaluation system is applied in Company H and relevant suggestions are put forward.

In the theoretical analysis and practical investigation of the research problems, due to my limited writing time, H Company, in the future, H Company can further improve the performance evaluation indicators from the actual situation; secondly, H Company can investigate the construction and application of the performance evaluation system to other companies in the industry, in order to make the performance evaluation system indicators more scientific and reasonable.