HS集团综合动态绩效评价体系应用研究

Research on Application of Comprehensive Dynamic Performance Evaluation System in HS Company

摘要: 企业为了提高自身的竞争力，建立一个科学的企业管理体系，特别是一个符合企业实际的绩效评价体系，有着不可忽视的作用。传统的绩效评价方法主要侧重于衡量企业的财务性指标，关注企业的短期效益，并将短期会计目标的完成视为企业长期成长的保证。然而，随着企业内外环境变化的日益加剧，企业迫切需要用战略性的方法来衡量评价自身绩效，从而求得长期生存和发展。正是在这种情况下，综合动态绩效评价体系作为一种新兴的企业战略绩效管理工具，打破了传统财务考核的局限，灵活分析动态调整，从多个维度考查企业绩效。本文将以HS集团绩效考核模式为研究对象，展现其绩效评价体系的构建，从绩效评价的概念及作用出发，探讨将平衡积分法、评议制等多种方式结合的综合动态绩效评价体系在HS集团绩效评价体系的运用现状，进而总结其在企业的实施经验，以期健全HS集团绩效评价体系，助力企业绩效管理综合水平得到有效提升，为类似企业提供新型绩效评价的参考。

Abstract: In order to improve their competitiveness, for companies to establish a scientific enterprise management system, especially a performance evaluation system in line with the actual enterprise, has a role that cannot be ignored. Traditional performance evaluation methods mainly focus on measuring the financial indicators of enterprises, pay attention to the short-term benefits of enterprises, and regard the completion of short-term accounting goals as the guarantee of long-term growth of enterprises. However, with the increasing change of internal and external environment, enterprises urgently need to use strategic methods to measure and evaluate their own performance, so as to obtain long-term survival and development. It is in this case that the comprehensive dynamic performance evaluation system, as a new strategic performance management tool for enterprises, breaks the limitation of traditional financial assessment, analyzes dynamic adjustment flexibly and examines enterprise performance from multiple dimensions. This article will use the HS group performance appraisal model as the research object, its performance evaluation system of the building, starting from the concept and function of performance evaluation, discusses to balance integral method, the combination of a variety of ways such as PingYiZhi comprehensive dynamic performance evaluation system of performance evaluation system in the HS group and the use of the status quo, and summarizes the experience in the implementation of the enterprise, in order to improve the performance evaluation system of HS Group, promote the comprehensive level of enterprise performance management to be effectively improved, and provide reference for new performance evaluation for similar enterprises.