Research On Performance Evaluation System Optimization Of XN Company Based On Balanced Score Card

With the deepening of the reform of wholly owned state-owned enterprises,many state-owned financing guarantee companies have set up their subsidiary assets management subsidiaries in order to further improve the state-owned assets management system,so as to form a complete service system.These asset management subsidiaries bear the burden of improving asset structure and expanding financing channels,and their operation efficiency and management level will directly affect the operation effect of the whole service system.As an asset management subsidiary of a local state-owned financing guarantee company,XN Company’s main business scope includes the acquisition,disposal and management of enterprise tangible assets,creditor’s rights and debts,as well as certain investment business,a corporation which is currently in the growth stage.And its scale is gradually expanding and the business is constantly expanding either,no doubt that the bond between strategic goal of XN company and its performance evaluation goal gets lopsided which lead to the part where the current performance evaluation system stopped working as it supposed to.XN company needs to optimize the performance evaluation system based on their current managing strategic to make some hypostatic progress to keep the corporation alive and stable.This paper takes XN Company as the research object,conducts in-depth research on the current performance evaluation system of XN Company through literature research,field research,questionnaire survey and case analysis method,and finds that: The existing performance evaluation system of XN Company has some problems,such as the incompatibility between performance evaluation objectives and corporate strategic objectives,insufficient attention to non-financial indicators and lack of effective feedback on evaluation results.Based on the four dimensions of finance,customer,internal business process and employee learning and growth of balanced scorecard,this paper draws a strategic guidance map for XN Company,comprehensively optimizes its performance evaluation indicators,and assigns weights to indicators scientifically with ahp.In order to guarantee the performance of the optimization of evaluation system can effectively play effect,put forward to strengthen the construction of enterprise internal system and the enterprise core culture construction,establishing the feedback mechanism and effective incentive mechanism and improving management emphasis and improve employees’ professional skills level about from three aspects of organization,mechanism,the personnel safeguard measures,help XN company to raise the level of performance management,It also provides some reference for the construction and optimization of performance evaluation system in similar corporation.