Research On Optimization Of Performance Appraisal System In Z Company

As an important part of China's economic development,state-owned enterprises play an important role in promoting the stable development of China's economy.The reform of state-owned enterprises has always been one of the key tasks in the field of economic research.The change of performance management system of state-owned enterprises is accompanied by every step of state-owned enterprise reform.It is of great significance for state-owned enterprises to perfect modern enterprise system to establish and perfect enterprise performance management system and improve the level of performance appraisal of state-owned enterprises.With the in-depth exchange and development of the world economy,the mature performance management tools in the West have spread to China,and the state-owned enterprises have tried to introduce management accounting tools,which has played a certain role in promoting the performance management level of state-owned enterprises.But in the actual work,often appears the management accounting tool "the soil does not accept ",the effect is not good and so on.In order to further promote the localization of management accounting tools,explore local performance appraisal methods,improve the performance evaluation level of state-owned enterprises,combined with the existing development level and industry situation of our country's economy and state-owned enterprises,this paper actively discusses the use of balanced scorecard to optimize the performance appraisal system at the state-owned enterprise level to help enterprises improve process management and result management.This paper first introduces the research background and significance of performance appraisal in state-owned enterprises,and expounds the research on performance appraisal at home and abroad.Secondly,this paper introduces the definition and theoretical basis of performance appraisal,and introduces the case study of performance appraisal in state-owned enterprises.Taking state-owned enterprises Z companies as an example,using questionnaire survey and interview method,this paper analyzes the problems and reasons of the original performance appraisal system of the company,and the performance appraisal system based on balanced scorecard is constructed in four dimensions: finance,stakeholders,internal business process and learning and growth.Using AHP to give weight to each index of performance appraisal system,the index weight table of optimized performance appraisal system is constructed,and the target value and scoring standard are set for each index in the index weight table.The effectiveness of the optimized performanceappraisal system is tested by group evaluation and industry evaluation.The results show that the optimized Z company performance appraisal system can better evaluate the comprehensive performance of enterprises,help enterprises to achieve the improvement of performance management level,and improve the modern corporate governance system of the company.