Research On S Group Performance Management System Based On Balanced Scorecard

As China's economic development has entered a stage of high-quality development,state-owned enterprises continue to establish new strategic objectives to adapt to the new market environment.At present,state-owned enterprises are generally faced with the dilemma of unclear strategic objectives and difficult implementation of strategic intentions.The reason is that most state-owned enterprises adopt the performance management system centering on financial indicators.This management system only focuses on the short-term development of the enterprise,which not only ignores the strategic objectives of the enterprise,but also is not conducive to the long-term development of the enterprise.In order to solve this problem,this paper introduces the theory of balanced scorecard as a performance assessment method to build a new performance management system of state-owned enterprises.The implementation of balanced scorecard can effectively transform the organization's strategy into performance indicators and actions at all levels of the organization,which is conducive to the clear strategic objectives of enterprises,better implementation of strategic intentions,and the realization of long-term development.This paper takes S group as the specific research object,and discusses how to apply the balanced scorecard into the performance management of S group,so that the performance management system of S group can better adapt to the development requirements of high-quality development stage.This paper first expounds the theoretical basis of performance management and compares the advantages and disadvantages of the four performance management methods.Then,the problems existing in the existing performance management system of S group are analyzed in depth,and the strategic objectives of S group are analyzed with SWOT analysis method.On this basis,the necessity and feasibility of implementing the balanced scorecard of S group are discussed.This paper mainly expounds the S groupbased on the balanced scorecard management system during the process of building,designed the S group based on the balanced scorecard performance indicators system,determined the weight proportion of assessment index,build the company level,department level and individual level three levels of the balanced scorecard,and according to the performance management of PDCA loop design review process,namely,performance plans,performance and communication,the application of performance evaluation and feedback,the assessment results four steps,and expounds the tasks of each step in detail and enforcement methods.In order to ensure the smooth implementation of the new performance management system,this paper also puts forward the implementation guarantee measures from five aspects:organization and personnel guarantee,system guarantee,information and technology guarantee and cultural guarantee.At last,through the optimization research of S group's performance management system,relevant conclusions are drawn and the existing problems in performance management of S group are solved.At the same time,the next research direction is pointed out.