平衡计分卡在内蒙古呼准铁路公司绩效管理中的运用实证
研究
摘 要
绩效管理与考核作为现代企业经营管理中最为关键的环节，其不仅对企业战略目标实现发挥着重要的导向作用，同时也会对企业市场核心竞争力和可持续发展有着极大影响，如何创造和保持良好的经营绩效是现代企业经营管理中面对的主要课题。上世纪90年代开始，平衡计分卡作为一种绩效评价工具被广泛应用到经济发达国家的企业绩效管理中，并且很多世界五百强企业通过实践证明了这一绩效评价工具的有效性，各企业管理者开始充分认识到绩效管理对企业经营绩效的重要性。为此，鉴于我国铁路行业市场化程度的不断深化，是否可以将平衡计分卡这一绩效评价工具应用到铁路企业绩效管理中，是本论文在研究过程中亟待解决的首要问题。
对于内蒙古呼准铁路公司来说管理者已经充分意识到传统绩效管理体系的不足，为了确保公司在激烈的市场竞争中可以具备足够核心竞争力，不仅要通过更为科学的管理模式来满足客户的多元化需求，同时也要通过对绩效管理体系的创新，来进一步提高公司总体工作效率和经营绩效。然而，就内蒙古呼准铁路公司传统绩效管理来说将重点集中在了财务数字上，严重忽略了公司战略、客户以及员工等非财务因素对经营绩效带来的众多影响。因此，探索平衡计分卡在内蒙古呼准铁路公司绩效管理中的运用具有高度可行性。
本论文在研究过程中的主要内容如下：第一章：绪论。本章主要介绍了论文的研究背景、研究意义、国内外研究现状以及论文框架等。第二章：相关基本理论。本章主要是结合国内外研究现状对一些相关概念进行界定，包括铁路工程、绩效评估、项目管理等，并将其作为基础对我国铁路公司绩效管理进行了分析。第三章：内蒙古呼准铁路公司绩效管理现状及问题分析。本章首先对内蒙古呼准铁路公司背景进行了介绍，并对该铁路公司绩效管理工作开展中存在的具体问题进行了分析，着重分析该铁路公司绩效评估指标设计中存在的缺
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陷与不足。第四章：平衡计分卡在内蒙古呼准铁路公司绩效管理中的构建与应用。本章结合内蒙古呼准铁路公司绩效管理工作现状，引入平衡记分卡的理论和评价模型，详细分析了平衡计分卡的四个评价要素，并对平衡计分卡在内蒙古呼准铁路公司绩效管理中的实施过程、实施原则以及评价模型等方面进行详细阐述。最后，展望了平衡计分卡在内蒙古呼准铁路公司绩效管理中的应用前景。
本论文在研究过程中主要采用了理论与实际相结合、文献资料法、调查数据分析法等经典研究方法，为平衡计分卡在内蒙古呼准铁路公司中的有效应用提供指导。
关键词：平衡计分卡；绩效管理；铁路工程；项目管理
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Abstract
Performance management and assessment as the most important part of modern enterprise management， it not only plays an important role in the realization of corporate strategic objectives， but also has a great impact on the core competitiveness and sustainable development of enterprises. In the last century， 90 years， balanced scorecard as a performance evaluation tool is widely applied to the enterprise performance management in the developed countries， and many of the world's top five hundred enterprises have proved the effectiveness of this performance evaluation tool. Therefore， in view of the continuous deepening of the degree of market of our country's railway industry， whether it can be applied to the performance management of the railway enterprises， is the primary problem to be solved in this thesis.
For the XX railway company， the author has fully realized the lack of the traditional performance management system， in order to ensure that the company in the fierce market competition can have the core competitiveness， not only through more scientific management mode to meet customer needs， but also through the performance management system innovation， to further improve the company's overall work efficiency and management performance. However， the traditional performance management of the XX railway company will focus on the financial figures， the company's strategy， customer and employee， etc.. Therefore， it is highly feasible to explore the application of Balanced Scorecard in the performance management of XX railway company.
The main contents of this thesis are as follows: Chapter 1: introduction. This chapter mainly introduces the research background， the research significance， the domestic and foreign research status and the framework of the paper. The second chapter: basic theory. This chapter is mainly about the definition of some related concepts， including railway engineering， performance evaluation， project management and so on. The third chapter: the present situation and problems of the
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performance management of XX railway company. In this chapter， the background of XX railway company is introduced， and the specific problems in the performance management of the railway company are analyzed. The fourth chapter: the construction and application of Balanced Scorecard in the performance management of XX railway company. In this chapter， the paper introduces the theory and evaluation model of the balanced scorecard， and analyzes the four evaluation factors of the balanced scorecard， and then analyzes the implementation process， the implementation principle and the evaluation model of the XX XX. Finally， the application prospect of the Balanced Scorecard in the performance management of XX railway company is prospected.
In the course of the research， this paper mainly adopts the classical research methods， such as theory and practice， the literature data method， and the data analysis method， which can provide guidance for the balanced score card in the effective application of XX railway company.
Key words: Balanced Scorecard； Performance management； Railway engineering； Project management
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目 录
摘 要.............................................................. I 关键词：........................................................... II Abstract.......................................................... III Key words:......................................................... IV 第1章 绪论......................................................... 1
1.1研究背景与意义 .............................................. 1 1.1.1研究背景 .............................................. 1
1.1.2研究意义 ............................................... 2 1.2国内外研究现状 .............................................. 2
1.2.1国外研究现状 ........................................... 3 1.2.2国内研究现状 ........................................... 4 1.3研究内容、方法及思路 ........................................ 5
1.3.1研究内容 ............................................... 5 1.3.2研究方法 ............................................... 6 1.3.3研究思路 ............................................... 6
第2章 相关基本理论................................................. 8
2.1项目管理 .................................................... 8
2.1.1项目管理的内涵 ......................................... 8 2.1.2项目管理的重要性 ....................................... 8 2.2绩效管理 .................................................... 9
2.2.1绩效管理的内涵 ......................................... 9 2.2.2绩效管理的基本流程 ..................................... 9 2.3铁路工程项目管理绩效评估 ................................... 10
2.3.1铁路工程项目特点分析 .................................. 10 2.3.2铁路工程项目管理绩效评估 .............................. 12 2.4我国铁路工程项目管理绩效评估工作 ........................... 12