基于平衡计分卡的农民专业合作社绩效评价体系研究——以广西Y农民专业合作社为例

Research on Performance Evaluation System of Farmer Specialized Cooperative Based on Balanced Scorecard:A Case Study of Y Farmer Specialized Cooperative in Guangxi

农民专业合作社在村级组织体系中起到了纽带作用,是着力推动乡村振兴战略高质量发展的重要保证。文章以广西Y农民专业合作社为例,在文献资料研究和实地调研的基础上,发现Y农民专业合作社绩效评价体系中存在着绩效考核目标单一、缺乏科学评价体系,绩效考核方式主观性强、缺乏量化评价指标,绩效责任主体不明晰、缺乏明确数据来源等问题;运用绩效管理中的平衡计分卡,从财务、客户、内部业务流程、学习与成长四个维度构建绩效评价体系,应用德尔菲法等明确指标权重的分配,规范绩效评价的计分与评定,提出将绩效管理与战略管理相结合、建立绩效评价体系动态调整机制、将绩效评价与激励机制相匹配、完善绩效评价的沟通与协调机制的普适性农民专业合作社绩效评价体系运行的保障措施,旨在为农民专业合作社绩效评价体系的构建和有效运行提供有益参考。

The farmer specialized cooperatives play a link role in the village level organization system and are an important guarantee for promoting the high-quality development of the rural revitalization strategy.Taking Y farmer specialized cooperative in Guangxi as an example,on the basis of literature research and field survey,this paper finds the problems existing in the performance evaluation system of Y farmer specialized cooperative,such as single performance evaluation target and lack of scientific evaluation system,strong subjectivity of performance evaluation method and back of quantitative evaluation indicator,unclear performance responsibility subject and lack of specific data source.By applying the balanced scorecard in performance management,the performance evaluation system is constructed from the four dimensions of finance,customer,internal business process,learning and growth.The Delphi method is used to clarify the distribution of index weights,standardize the scoring and evaluation of performance evaluation,and put forward the combination of performance management and strategic management.The establishment of a dynamic adjustment mechanism for the performance evaluation system,the matching of performance evaluation and incentive mechanism,and the improvement of the communication and coordination mechanism of performance evaluation are the safeguard measures for the operation of the performance evaluation system of universal farmer specialized cooperatives,aiming at providing a useful reference for the construction and effective operation of the performance evaluation system of farmer specialized cooperatives.