MBA教育中心知识库

摘  要
    绩效评价作为企业发展和壮大的核心管理工具，能激发员工潜能、提升整体业绩。在快速变化的商业环境中，构建和完善绩效评价体系已成为企业保持持续竞争力的关键。本研究运用问卷调查法、层次分析法及模糊综合评价法等多种研究方法，深入剖析Z市粮食公司绩效评价体系的现状、存在的问题及其成因，并在此基础上提出针对性的优化对策。
    通过对Z市粮食公司的绩效评价现状调研发现，该公司存在评价目标不明确、评价指标及权重设置不合理、评价主体单一、评价方法不够科学等问题，这不仅影响了评价的公正性和有效性，也在一定程度上抑制了员工积极性和创新能力的提升，产生问题的原因是公司对绩效评价的重要性认识不足，评价人员专业能力的欠缺，绩效评价制度本身的滞后以及评价信息系统的不完善。
    为解决以上问题，本研究基于绩效评价、平衡计分卡及利益相关者理论，构建Z市粮食公司的绩效评价指标体系。而后运用层次分析法，确定该绩效评价指标体系的权重，从而进一步提升该绩效评价指标体系的客观性和科学性。此外，为实现全面系统地优化，本研究还从评价主体、评价方法、评价周期、评价结果应用等方面对公司的绩效评价体系进行优化。最后本研究采用模糊综合评价法，对优化过的绩效评价指标体系进行测试，发现其具有一定的适用性。为确保该绩效评价指标优化体系的落地和顺利实施，本研究提出建立规范的数字化绩效评价制度、引入自动化绩效评价系统、加强绩效评价体系辅导和宣传、提高绩效评价管理人员专业水平等保障措施。
    Z市粮食公司采用平衡计分卡模型，不仅关注传统的财务指标，还纳入了客户、内部流程、学习与成长等非财务指标，同时利用层次分析方法，科学确定每一个指标的考评权重，并且利用创新性激励机制和多维度结果应用等举措，增强Z市粮食公司绩效评价实效性和科学性，为Z市粮食公司的长期发展奠定了坚实的基础。

关键词：绩效评价  平衡计分卡  利益相关者  层次分析法

Abstract
    Performance evaluation, as a core management tool for the development and growth of enterprises, can stimulate employee potential and improve overall performance. In the rapidly changing business environment, building and improving performance evaluation systems has become the key to maintaining sustained competitiveness for enterprises. This research uses various research methods such as questionnaire survey, Analytic Hierarchy Process, and Fuzzy Comprehensive Evaluation to deeply analyze the current situation, existing problems, and causes of the performance evaluation system of Z City grain company. Based on this, targeted optimization strategies are proposed.
    Through the investigation of the performance evaluation status of Z City Grain Company, it was found that the company has problems such as unclear evaluation objectives, unreasonable setting of evaluation indicators and weights, single evaluation subjects, and unscientific evaluation methods. This not only affects the fairness and effectiveness of the evaluation, but also to some extent inhibits the improvement of employee enthusiasm and innovation ability. The reasons for the problems are the company's insufficient understanding of the importance of performance evaluation, the lack of professional ability of evaluation personnel, the lag of the performance evaluation system itself, and the imperfect evaluation information system.
    To address the above issues, this research constructs a performance evaluation index system for Z City Grain Company based on performance evaluation, balanced scorecard, and stakeholder theory. Then, using the Analytic Hierarchy Process, the weight of the performance evaluation index system is determined, thereby further enhancing the objectivity and scientificity of the performance evaluation index system. In addition, to achieve comprehensive and systematic optimization, this research also optimizes the company's performance evaluation system from the aspects of evaluation subjects, evaluation methods, evaluation cycles. Finally, this research used the fuzzy comprehensive evaluation method to test the performance evaluation index system and found that it has certain applicability. To ensure the implementation and smooth implementation of the performance evaluation index optimization system, this research proposes measures such as establishing a standardized digital performance evaluation system, introducing an automated performance evaluation system, strengthening the guidance and promotion of the performance evaluation system, and improving the professional level of performance evaluation management personnel.
    Z City Grain Company adopts the Balanced Scorecard model, which not only focuses on traditional financial indicators, but also incorporates non-financial indicators such as customers, internal processes, learning and growth. At the same time, the Analytic Hierarchy Process (AHP) method is used to scientifically determine the evaluation weight of each indicator, and innovative incentive mechanisms and multi-dimensional results are used to enhance the effectiveness and scientific of Z City Grain Company's performance evaluation, laying a solid foundation for its long-term development.

Keywords: Performance Evaluation ; Balanced Scorecard; Stakeholder; Analytic Hierarchy Process