Research On The Optimization Of R Company’s Performance Management Index System Based On Balanced Scorecard

Since the 18 th National Congress of the Communist Party of China,the strategic process of national economic transformation and upgrading has been further accelerated,and the national economic development is in a new period of important strategic opportunities.Small and medium-sized enterprises have gradually become an important part of the national economic development,supporting the healthy development of small and medium-sized enterprises and further promoting the reform of the financial supply side structure.Financing guarantee companies have played a vital role in this process.In 2015,The General Office of the State Council issued the Opinions of The State Council on Promoting the Accelerated Development of the Financing Guarantee Industry,and made it clear that the role of financing guarantee enterprises is extremely crucial in the process of helping micro,small and medium-sized enterprises overcome the financing difficulties.Then,it affirms its role and value in stabilizing people’s livelihood,adjusting social and economic structure and promoting economic growth,and takes the financing guarantee industry as the core to make a strategic layout for its development.R Financing Guarantee company is committed to financial information consulting,investment,financing,loan counseling and other services.Since its establishment in 1995,it has closely followed the national financial policies,and accumulated rich professional experience by virtue of its good reputation and public praise over the years and harmonious social cooperation relations.It has been awarded the title of "contract-abiding and trustworthy Unit" and "Consumer trustworthy Unit" for many times at the prefecture-level level.Affected by the epidemic and the downward economic pressure at home and abroad in recent years,the "asset shortage" of small and medium-sized enterprises has become a normal situation,and the default compensation risk of enterprises served by the company has gradually increased.At the same time,the current situation of the company’s performance management is still in the stage of financial indicators as performance assessment,and it does not pay enough attention to the development of human resources.The company’s staff turnover is frequent,which seriously affects the continuity of the guarantee business,resulting in increased risk exposure of the guarantee business.Based on modern performance management theory and balanced scorecard theory,this paper takes R Financing Guarantee Company as the research object.Through in-depth interviews,questionnaires and other methods,this paper makes a comprehensive and in-depth study of the shortcomings of the company in performance management.Based on the development strategy formulated by the company,Strategic objectives are determined from the five dimensions of finance,customers,internal processes,learning and growth,and social responsibility.In view of the special industrial characteristics of high leverage in the process of enterprise operation,the standard of risk control in the guarantee industry is adjusted to the management level of the company’s strategic level.In addition,the strategic goals are implemented at the three levels of the enterprise,the department and the employee,and the performance management system of the company is built to give full play to the guiding role of performance appraisal in the strategic management of the company,provide reference for solving the relevant problems in the current development of the company,and lay a solid foundation for improving the strategic execution ability,efficiency and core competitiveness of the company.We will promote the healthy and sustainable development of enterprises.The outstanding feature of this paper is that when the BSC theory is used,it not only reflects multi-dimensionality in the selection of indicators,but also integrates new indicators related to the business characteristics of R financing guarantee company.The evaluation system is more comprehensive and accurate.Therefore,the system evaluation of the enterprise’s performance is more advantageous.The evaluation results have given effective help to enterprises to improve management efficiency,gradually find problems and point out corrective measures.