MBA教育中心知识库

摘  要

高质量发展阶段，中国企业已经认识到培养造就德才兼备的高素质人才，是企业长远发展的必然选择，建立权责相称、层次清晰、奖罚分明、具体量化的绩效考核体系，是当前中小型企业实现人才支撑作用的有效路径。山东傲饰集团作为一家民营改制企业，应当重视高管与企业利益紧密联系的相关性，高管作为企业高质量发展的第一梯队，是企业战略规划落地实施的核心力量，直接控制着企业价值创造、价值经营、价值实现。高管重要作用的有效实现离不开科学、有效的绩效考核体系。但是现有的高管绩效考核体系已经制约企业发展，不利于技术创新驱动转型升级和提升经济效益以及核心竞争力。

本研究以山东傲饰集团高管绩效考核体系为研究对象，阐述了山东傲饰集团需要实施高管绩效考核的研究背景及意义，通过研究国内外相关绩效考核体系现状，提出研究思路和方法。本研究梳理山东傲饰集团高管绩效考核体系现状，结合问卷调查和访谈调查，分析归纳现行高管绩效考核体系存在问题。从绩效考核指标看，指标权重设置比例不当、定量和定性指标设置过于泛化、指标认同感不高；从绩效考核方法看，考核方法较为单一、考核主体构成不全面、考核方式较为呆板；从绩效考核流程看，考核计划缺乏科学性和合理性、考核周期稀疏，考核流程中双向沟通不畅；从绩效考核结果运用看，在评先树优、职业培训、个人目标和组织目标的统一中没有得到有效运用。

基于山东傲饰集团的实际情况，借助绩效考核的相关理论对高管绩效考核体系进行优化设计。在绩效考核指标方面，量化定性指标、区别定量指标、增加非权重指标，开展全面绩效考核；在绩效考核方法方面，制定KPI与OKR相结合的绩效考核体系，明确考核主体；在绩效考核流程方面，科学设置绩效计划、合理增加考核周期、建立双向沟通渠道；在绩效考核结果运用方面，在薪酬回报、培训系统的支持和跟踪、职业生涯设计、职务晋升或降级、评先树优方面拓展应用。本研究为山东傲饰集团高管绩效考核体系优化提供有益借鉴，为调动高管从事高层管理工作的积极性、主动性和创造性，驱动企业转型升级提供有力保障。

Abstract

In the stage of high-quality development, Chinese enterprises have realized that cultivating high-quality talents with both morality and talent is the inevitable choice for the long-term development of enterprises. Establishing a performance appraisal system with rights and responsibilities, clear hierarchy, clear rewards and penalties, and specific quantification is an effective way for small and medium-sized enterprises to realize the role of talent support.Shandong Aosang Group, as a private restructuring enterprise,should attach importance to the relevance of the close relationship between senior executives and the interests of the enterprise.As the first echelon of high-quality development of the enterprise,senior executives are the core force for the implementation of the strategic plan of the enterprise,and directly control the value creation,value management and value realization of the enterprise.The effective realization of the important role of senior executives cannot be separated from a scientific and effective performance appraisal system.However,the existing executive performance appraisal system has restricted the development of enterprises,which is not conducive to technological innovation to drive transformation and upgrading and improve economic efficiency and core competitiveness.

This study takes the senior executive performance appraisal system of Shandong Aosh Group as the research object,expounds the research background and significance of the implementation of senior executive performance appraisal in Shandong AOSh Group,and proposes research ideas and methods by studying the status quo of relevant performance appraisal systems at home and abroad. This study sorted out the current situation of the senior executive performance appraisal system of Shandong Aosh Group,combined with questionnaire survey and interview survey,analyzed and concluded the existing problems of the current senior executive performance appraisal system.From the perspective of performance appraisal indicators,the weight of indicators is not appropriate,the quantitative and qualitative indicators are too generalized, and the identification of indicators is not high.From the perspective of performance appraisal methods,the appraisal methods are relatively simple,the appraisal main body is not comprehensive,and the appraisal methods are relatively rigid;Judging from the performance appraisal process,the appraisal plan lacks scientificity and rationality,the appraisal cycle is sparse,and the two-way communication in the appraisal process is not smooth;From the perspective of the application of performance appraisal results, it has not been effectively used in the unification of the excellence evaluation,vocational training,personal goals and organizational goals.

Based on the actual situation of Shandong Aoshi Group, this paper optimizes the executive performance appraisal system with the help of relevant theories of performance appraisal.In terms of performance assessment indicators,quantifying qualitative indicators,distinguishing quantitative indicators,adding non-weighted indicators,and carrying out comprehensive performance assessment;In the aspect of performance appraisal method,develop a performance appraisal system combining KPI and OKR,and clarify the appraisal subject;In terms of performance appraisal process,we should scientifically set up performance plans,reasonably increase appraisal cycles,and establish two-way communication channels.In terms of the application of performance appraisal results,the application is expanded in the aspects of salary return, training system support and tracking,career design,job promotion or demotion,and excellence evaluation.This study provides a useful reference for the optimization of the performance appraisal system of senior executives of Shandong Aosang Group,and provides a strong guarantee for mobilizing the enthusiasm, initiative and creativity of senior executives engaged in senior management work and driving the transformation and upgrading of enterprises.