企业绩薪整合管理体系及运作流程设计--基于BSC、BCC、MBO的综合分析  

A Design on Integrated Management System and Operating Process of Performance and Compensation in Enterprises——A Synthetical Analysis Based on BSC,BCC and MBO

作　　者：董青[1,2] 李宝元[1] 仇勇[1] 张静[1] 

机构地区：[1]北京师范大学经济与工商管理学院 [2]西北师范大学商学院

出　　处：《中国人力资源开发》2015年第16期40-46,共7页Human Resources Development of China

基　　金：国家社会科学基金“绿色发展与多重转型背景下中国企业人力资源战略竞争优势动态提升转换研究”(11BGL015)资助

摘　　要：企业的绩效和薪酬两项职能需整合管理才能有效推动战略落地与执行。BSC和BCC作为战略性绩效管理和战略性薪酬管理工具,可分别回应战略落地执行与战略执行中员工广义薪酬平衡激励的问题。MBO本意是通过目标设置实现员工的自我管理,目标设置应包含绩效责任与薪酬激励两套匹配的子目标,可将目标管理思想及方法在绩效管理和薪酬管理中同步应用。本文基于BSC、BCC与MBO在绩效和薪酬两项职能中的同步综合应用及内在关系,研究并设计出绩薪整合管理体系及运作流程,为企业实施绩薪整合管理提供理论参考与启示。Performance and compensation can promote the implement of strategy effectively only when they are organically integrated. As strategic performance and compensation management tools, BSC and BCC can respectively respond to the problem of decomposition of strategy goal and the problem of strategic incentive for employee by generalized and balanced compensation. The real intention of MBO is self-management for employees, then the objectives of employee should include performance sub- objectives and compensation incentive sub-objectives which are matched each other. Therefore, we can apply the logic of MBO in perfomaance management to compensation management synchronously. Based on applications of BSC, BCC and MBO in the two functions and the internal relations of them, this paper has studied and designed an integrated management system and operating process of Performance and Compensation, supplying theoretical reference and enlightenment to practice.

关 键 词：绩薪整合管理 平衡计分卡(BSC) 平衡计酬卡(BCC) 目标管理(MBO) 

分 类 号：F272.92[经济管理—企业管理]