企业财务人员的业绩考与激励企业财务人员的业绩考核与激励.doc

企业财务人员的业绩考核与激励 摘要 财务人员在企业中承担着举足轻重的作用，对财会人员实施绩效考核与激励就成保证财会部门职能与企业总体战略保持一致促使其在企业价值增值过程中发挥作Abstract Finance staff in the enterprise to bear an important role in the implementation of performance appraisal of Accountants and incentive to ensure that accounting departments have become and even the relationship between the functions of the fundamental interests of the entire enterprise. Therefore, in order to strengthen its corporate finance staff of scientific assessment and incentive to mobilize the enthusiasm of the financial officers, financial officers to play a good financial management functions of the enterprise and corporate finance staff to maintain consistent overall strategy to promote its value in the enterprise to play a greater value-added process role, in order to create value and maximize the benefits. In this paper, examination of the meaning of the financial officers, financial officers of the need for evaluation and incentive, how to mobilize the enthusiasm of the financial staff to analyze the financial staff assessment and appraisal of the general approach to thinking. Finance staff also introduced the general principles of motivation, ideas, methods and concrete measures. Briefly summed up the corporate finance staff assessment of the scientific method and motivation Key word Finance staff；Assessment；Incentive；Measures 目录 摘要 Ⅰ Abstract Ⅱ 第1章 绪论 1 1.1 写作背景 1 1.2国内外对财务人员考核与激励研究的现状 1 1.3论题的研究内容及意义 2 第2章 3 2.1调动会计人员积极性 3 2.2会计人员完善自我,实现自身价值目标的需要 3 第3章 财务人员的业绩考核 4 3.1财务人员业绩考核的含义 4 3.2 财务人员考核的一般思路 4 3.2.1对企业财会部门进行绩效考评 5 3.2.2对财会人员进行绩效考评 5 第4章 财务人员的激励 7 4.1激励的一般原理 7 4.1.1弗洛姆（V. H. Vroom）的“期望理论” 8 4.1.2目标设置理论 8 4.2财务人员激励的模式分析 9 4.3制定财务人员激励措施的原则 9 4.3.1激励要因人而异? 9 4.3.2奖惩适度? 10 4.3.3公平性? 10 4.3.4奖励正确的事情? 10 4.4对财务人员激励的一般思路 11 4.4.1目标激励? 11 4.4.2尊重激励? 11 4.4.3参与激励? 11 4.4.4工作激励? 12 4.4.5培训和发展机会激励 12 4.4.6荣誉和提升激励? 12 4.4.7负激励 13 4.5对财务人员激励的具体措施 13 4.5.1确立以经济利益为核心的激励机制? 13 4.5.2对财务人员的权利与地位进行激励办法? 14 4.5.3人力资本的企业文化激励办法? 14 结论 16 致谢 17 参考文献 18 附