Study On The Optimization Of LT’s Performance Appraisal System Based On Balanced Scorecard

In the complex situation of the new multipolar pattern at home and abroad and the increased challenges of epidemic risks,China’s tourism industry has experienced the most severe challenges and the longest recovery period.Tourism scenic spots are important infrastructure for tourism industry and are usually operated by district state-owned enterprises(SOEs),however,the profit level and business performance of China’s district SOEs are not satisfactory at present,and the main reason for this is that their performance appraisal system seriously lags behind the development needs of the enterprises.To this end,studying and optimizing the performance appraisal system of district state-owned tourism enterprises has positive guiding significance for enhancing the operational capability,improving the management level and increasing the economic benefits of the enterprises.This paper takes LT Company,the operator of a district-owned tourist attraction in C City,as the research object,and provides an in-depth analysis of the problems in its employee performance appraisal system and proposes solutions.This paper first uses literature analysis to define the meaning of concepts related to performance,performance appraisal,and performance appraisal system;systematically sorts out the aspects of equity theory,two-factor theory,hierarchy of needs theory,and stakeholders;and comprehensively compares common performance evaluation methods such as balanced scorecard,key performance indicator method,and goal management method.Based on the above research,the analytical framework of the study was constructed.Then,using questionnaires and field interviews,this paper conducts an in-depth investigation of the current situation of performance evaluation in LT Company,examines its problems and causes in terms of the basic principles,main contents,key indicators and general processes of performance evaluation,and demonstrates the feasibility and necessity of optimizing the performance evaluation design of LT Company by applying the balanced scorecard.Combined with the specific situation of LT company,on the basis of determining the basic idea,construction goal,basic principle and main content of its performance appraisal system optimization design,LT company’s strategic objectives are decomposed into five dimensions of finance,customer,internal process,learning and growth,and safety production by using the balanced scorecard method,and finally,this optimized evaluation system is summarized and summarized according to the specific implementation situation,and from the appraisal.Finally,according to the specific implementation situation,the optimized evaluation system is summarized and put forward from the aspects of assessment system,communication feedback,cultural atmosphere,information technology,etc.,in order to provide relevant reference and reference for the performance appraisal of state-owned enterprises in other regions in China.