| At the end of the last century,the reform of our financial management system greatly enhanced the central financial strength and macro-control ability,but also caused many local governments to fall into the quagmire of financial constraint and weak development due to the unbalanced regional development and the need to undertake a large amount of public affairs expenditure.As quasi-public service departments of the government and independent economic entities,these enterprises have effectively promoted the rapid development of local economy and society and the continuous improvement of people’s livelihood.However,due to the government function at the beginning of the establishment of enterprises,the concept,model,method and content of performance management of enterprises are quite different from that of private enterprises,and the performance management system seriously lags behind the market competition.With the continuous integration of enterprises with the market,this kind of capital investment operation platform companies put forward higher requirements for the performance management system.The appearance of balanced scorecard makes up for the shortcoming of traditional performance management that ignores non-financial factors,and also provides a theoretical tool for the construction of a performance management system suitable for the characteristics of capital investment operation platform.However,at present,there are few relevant research results on the construction of a performance management system conforming to the characteristics of capital investment operation based on the theory of balanced scorecard.HF Capital Investment Operation Group in Q City,Shandong Province(hereinafter referred to as "HF Group")is a capital investment operation group.Through questionnaire survey,we have learned the current performance assessment status and existing problems of HF Group.It is found that there are some problems in HF Group’s current performance management,such as disconnection between performance management and risk control,unreasonable design of performance indicators,lack of effective information communication and imperfect performance management system.These problems are mainly caused by the lack of performance strategy,the lack of professional team,the lack of humanistic care,the lack of emphasis on performance communication,the incomplete supporting system,etc.The balanced scorecard has the advantages of supporting the group’s development strategy,strengthening the learning of the organizational objectives of the staff,enabling the long-term development of the staff and providing an operable index system,which can exactly solve the above problems.According to the strategy of the group,strategic goals are determined from four dimensions: finance,customers,internal process,learning and growth,and the strategic goals are implemented to the department and individual level,and the group’s performance assessment system is established to achieve the consistency of the group’s strategy and performance assessment,and effectively mobilize the enthusiasm of all levels.It lays a solid foundation for improving the efficiency of strategy execution and core competitiveness of the group.Meanwhile,it is also hoped that the study of this paper can provide reference and reference for other enterprises that encounter the same problems. |
