發(fā)布時(shí)間：2018-08-07 10:43

【摘要】：創(chuàng)業(yè)投資引導(dǎo)基金是由財(cái)政出資,引導(dǎo)其他社會(huì)資本進(jìn)入投資領(lǐng)域,并按市場(chǎng)化私募基金方式運(yùn)作的一種政策性基金。我國(guó)政府設(shè)立創(chuàng)業(yè)投資引導(dǎo)基金對(duì)于促進(jìn)風(fēng)險(xiǎn)投資業(yè)的發(fā)展和引導(dǎo)社會(huì)資本投資方向具有重要作用。作為創(chuàng)業(yè)投資引導(dǎo)基金管理公司,為了更大效率的發(fā)揮基金的引導(dǎo)效應(yīng),使其真正成為種子企業(yè)的孵化器、創(chuàng)業(yè)資本的放大器和投資風(fēng)險(xiǎn)的調(diào)節(jié)器,實(shí)現(xiàn)可持續(xù)發(fā)展,關(guān)鍵在于能否建立一個(gè)適應(yīng)自身特點(diǎn)的績(jī)效考核體系,以更好地評(píng)價(jià)經(jīng)營(yíng)成果,激發(fā)組織創(chuàng)造力,推動(dòng)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。平衡計(jì)分卡是一種新型的績(jī)效考核方法,是一個(gè)衡量系統(tǒng)、戰(zhàn)略管理系統(tǒng)和溝通工具。它能夠通過(guò)分析企業(yè)整體戰(zhàn)略并根據(jù)戰(zhàn)略分解設(shè)計(jì)出每個(gè)部門(mén)甚至每位員工的考核指標(biāo)與指標(biāo)權(quán)重,同時(shí)在執(zhí)行過(guò)程中發(fā)現(xiàn)企業(yè)改進(jìn)戰(zhàn)略的途徑和方法。公司及部門(mén)的績(jī)效考核指標(biāo)體系,在一個(gè)創(chuàng)業(yè)投資引導(dǎo)基金管理公司的發(fā)展過(guò)程中將會(huì)起到不可替代的作用,而要建立一個(gè)合理的績(jī)效考核指標(biāo)體系,首先要制定適合各員工和各部門(mén)的指標(biāo)及相應(yīng)的指標(biāo)權(quán)重,平衡計(jì)分卡的實(shí)施就能夠合理地解決這一的問(wèn)題。本文首先介紹了績(jī)效考核和平衡計(jì)分卡相關(guān)理論,具體闡述了平衡計(jì)分卡的四個(gè)維度和發(fā)展歷程,為平衡計(jì)分卡在CT公司中應(yīng)用奠定了理論基礎(chǔ);其次,本文根據(jù)工作實(shí)踐經(jīng)驗(yàn)具體描述了CT公司績(jī)效考核現(xiàn)狀,并按照公司成立背景及行業(yè)特性等因素對(duì)公司現(xiàn)有績(jī)效考核不足與原因進(jìn)行分析;最后本文采取文獻(xiàn)研究、現(xiàn)狀描述、專家討論等方法,將平衡計(jì)分卡法引用到CT公司績(jī)效考核體系中,結(jié)合CT公司自身特點(diǎn)和實(shí)際情況,基于平衡計(jì)分卡建立財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長(zhǎng)等四個(gè)維度的考核指標(biāo),采用調(diào)查問(wèn)卷法和層次分析相結(jié)合的方式確定平衡計(jì)分卡各層次指標(biāo)的權(quán)重,從而設(shè)計(jì)出適用于CT公司的平衡計(jì)分卡績(jī)效考核體系,并進(jìn)一步闡述了CT公司實(shí)施平衡計(jì)分卡績(jī)效考核工作的注意事項(xiàng)。
[Abstract]:Venture capital guiding fund is a kind of policy fund which is funded by finance, guides other social capital into investment field, and operates according to the way of market-oriented private equity fund. The establishment of venture capital guiding fund by our government plays an important role in promoting the development of venture capital industry and guiding the direction of social capital investment. As a venture capital guiding fund management company, in order to play the guiding effect of the fund more efficiently and make it become the incubator of the seed enterprise, the amplifier of the venture capital and the regulator of the investment risk, it can realize the sustainable development. The key lies in whether we can establish a performance appraisal system adapted to our own characteristics in order to better evaluate the management results, stimulate the creativity of the organization, and promote the realization of the strategic objectives. Balanced Scorecard is a new performance evaluation method, a measurement system, a strategic management system and a communication tool. It can analyze the overall strategy of the enterprise and design the evaluation index and index weight of every department or even every employee according to the strategy decomposition. At the same time, it can find the ways and methods to improve the strategy in the process of implementation. The performance appraisal index system of companies and departments will play an irreplaceable role in the development of a venture capital fund management company, and a reasonable performance appraisal index system should be established. First of all, it is necessary to make suitable indexes and corresponding index weights for each staff and department, and the implementation of balanced scorecard can reasonably solve this problem. This paper first introduces the relevant theories of performance appraisal and balanced scorecard, and expounds the four dimensions and development process of balanced scorecard, which lays a theoretical foundation for the application of balanced scorecard in CT company. According to the working experience, this paper describes the current situation of CT company performance appraisal, and analyzes the reasons for the lack of performance appraisal according to the background and industry characteristics of the company. Finally, this paper takes the literature study, the status quo description, and so on. Experts discussed, the balanced Scorecard method was applied to the performance appraisal system of CT Company. According to the characteristics and actual situation of CT Company, the financial, customer and internal processes were established based on the balanced Scorecard. Study and growth of the four dimensions of the assessment indicators, using the questionnaire and AHP method to determine the weight of the balanced scorecard indicators, so as to design a balanced Scorecard performance appraisal system suitable for CT company. And further elaborated the CT company implementation balanced scorecard performance appraisal work matters needing attention.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F832.39

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