课程信息Course information | ||||||||||||
课程名称Course Name | 业绩评价与激励机制 Performance Evaluation and incentive Mechanism | 课程代码 Course Number | Z3202017 | |||||||||
课程类别 Course Category | 非学位类课程Non-Degree course | |||||||||||
开课学期 Course Semester | 第二学期 The first semester | 学时 Course Time | 32 | 学分 Credi | 2 | |||||||
开课单位 Institute | 学会计院 School of Economics | 适用专业 Applicable Major | 经济学、管理学类研究生 The graduate economics and management | |||||||||
考核方式 Assessment Method | 考查Test | |||||||||||
平时成绩占比Percentage of Peacetime Achievements | 30% | 期末成绩占比 Percentage of Final Achievements | 70% | |||||||||
先修课程 AdvancedCourses | 初级经济学、财务管理Elementary economics,, Financial management | |||||||||||
教师团队 Teacher | 刘红兵、杨志强Hongbing Liu、zhiqiang Yang | |||||||||||
培养目标Teaching Objectives | ||||||||||||
1、立德树人：课程教学过程中，要使学生能够认知、恪守、自觉践行社会主义核心价值观，能够正确认识、理解、执行国家经济建设的各项方针政策，树立为国家富强贡献才智进而实现人生价值的人生观和远大理想；使学生能够树立诚实守信、与人友善的道德品质和爱岗敬业、忠于职守的职业道德，成为有文化、守纪律、精专业的社会主义现代化建设事业的可靠接班人。 2、课程目标：《业绩评价与激励机制》课程力图在业绩评价方法和经验案例的基础上，运用经济数学工具，较全面深入地讲授业绩评价与激励的基本理论和方法，结合国外与国内的实际例证，启发学生获得分析和解决实际业绩评价与激励问题的趣好和思路，使他们学习建立业绩评价的基本方法。通过本课程的教学，力求使学生达到：（1）掌握业绩评价与激励的基本概念、逻辑线索和分析方法；（2）能够将现实中的业绩评价与激励问题，简化和抽象为适合于数学分析的基本决策问题；（3）能够从理论和实践两方面提供所面临问题的解决思路。 The course teaching process should enable students to recognize, abide by and consciously practice the core socialist values. At the same time, they should be able to correctly understand, comprehend and implement the policies of national economic construction, as well as establish the outlook on life and ambition of contributing their talents to the country’s prosperity and thus realizing their values in life. In addition, students will be able to establish the moral quality of honesty and trustworthiness, friendliness with others, and the professional ethics of love as well as dedication to work and loyalty to duty. Ultimately, they will become educated, disciplined, professional, and reliable successors to the cause of socialist modernization. Based on performance evaluation methods and empirical cases, using economic and mathematical tools, the course Performance Evaluation and incentive Mechanism tries to teach the basic theories and methods of performance evaluation and motivation in a more comprehensive and in-depth way. Meanwhile, students will be inspired to acquire interesting ideas for analyzing and solving actual performance evaluation and incentive problems by combining foreign and domestic practical examples, so that they can learn to establish the basic methods of performance evaluation. Through the teaching of this course, it aims to make students achieve: （1）Master the basic concepts, logical clues, and analytical methods of performance evaluation and motivation. （2）Be able to simplify and abstract the realistic performance evaluation and motivation problems into basic decision problems suitable for mathematical analysis. （3）Be able to provide ideas for the solution of the problems faced from both theoretical and practical aspects. | ||||||||||||
内容简介Teaching Contents | ||||||||||||
本课程介绍业绩评价与激励机制的基本分析方法，并运用数学分析工具分析解决实际问题。课程内容包括业绩评价指标、业绩评价标准、业绩评价技术和激励计划、业绩评价与激励机制的成本模式、财务模式、价值模式和平衡模式。 本课程的主要内容表现为： 1.系统地回顾了企业业绩评价与激励发展历程的基础上，引入了当前最为流行的平衡计分卡、战略地图、经济增加值等理论。 2.所阐述的许多业绩评价与激励机制理论和方法在西方已有悠久的历史，尤其是像标准成本法、财务评价等方法在实践中均有成熟的运用。 3.提供了大量的企业业绩评价和激励机制案例，这些案例既有国内的也有国外的。比如诺基亚公司、华能集团和中外运敦豪等。通过案例研读，帮助理解企业业绩评价和激励机制理论和方法。 This course not only introduces the basic analysis methods of performance evaluation and incentive mechanisms, but also uses mathematical analysis tools to analyze and solve practical problems. The course includes performance evaluation indicators, performance evaluation criteria, performance evaluation techniques, and incentive plans, cost model, financial model, value model, and balance model of performance evaluation and incentive mechanism. The main contents of this course are expressed as follows: 1. Based on a systematic review of the development of enterprise performance evaluation and incentive, the most popular theories such as balanced scorecard, strategy map, and economic value added are introduced. 2. Many of the theories and methods of performance evaluation and incentive mechanism have a long history in the West, especially the standard cost method and financial evaluation methods have been used in practice. 3. A large number of cases of enterprise performance evaluation and incentive mechanisms are provided, both domestic and foreign, such as Nokia Corporation, Huaneng Group, and DHL, etc. The case studies help readers to understand the theory and methods of enterprise performance evaluation and incentive mechanisms. | ||||||||||||
教学时数分配Distribution of Teaching Hours | ||||||||||||
教学内容 | 学时 | 教学方式 | 主讲教师 | |||||||||
第1章 公司业绩评价与激励机制概述 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第3章 业绩评价标准 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第4章 业绩评价技术 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第三节 指标计分方法 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第五节 多指标综合计分方法 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第5章 激励计划 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第三节 典型年度激励计划分析 | 3 | 讲授2学时 讨论1学时 | 刘红兵 | |||||||||
第6章 业绩评价之成本模式 | 3 | 讲授2学时 讨论1学时 | 杨志强 | |||||||||
第7章 业绩评价之财务模式 | 3 | 讲授2学时 讨论1学时 | 杨志强 | |||||||||
第8章 业绩评价之价值模式 | 3 | 讲授2学时 讨论1学时 | 杨志强 | |||||||||
第9章 业绩评价之平衡模式 | 3 | 讲授2学时 讨论1学时 | 杨志强 | |||||||||
| 3 | 讲授2学时 讨论1学时 | 杨志强 | |||||||||
合计 | 36 | |||||||||||
教材和教学参考资源The Teaching Material and Teaching Resources | ||||||||||||
主讲教材 [1]刘俊勇等编著.公司业绩评价与激励机制[M]第一版.北京：中国人民大学出版社，2009年. | ||||||||||||
大纲编制人 Outline Designer | 杨志强 | 编制日期 Date | 2021年 7月 6日 | |||||||||
大纲审定人 (学科负责人) Authorized Person (Subject) | 审定日期 Approval Date | 年月日 | ||||||||||
