内部审计在企业绩效考核中的实践（Practice of internal audit in enterprise performance evaluation）.docVIP

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内部审计在企业绩效考核中的实践（Practice of internal audit in enterprise performance evaluation）.doc

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内部审计在企业绩效考核中的实践（Practice of internal audit in enterprise performance evaluation）

内部审计在企业绩效考核中的实践（Practice of internal audit in enterprise performance evaluation） Wang Qingxia (power supply department of Zhengzhou coal industry (Group) Co., Ltd., Henan, Zhengzhou 452371) CLC number: F239, document identification code: A Abstract: performance appraisal is an important link in the organizational performance management cycle, and its ultimate goal is to promote employees to create greater value for enterprises through the comprehensive use of performance appraisal results. As a kind of supervision and evaluation mechanism, internal audit has the function of economic supervision, evaluation and auxiliary decision-making. This assistant decision-making function should be fully carried out through performance evaluation and relying on performance evaluation. Key words: internal audit; performance evaluation; effectiveness Performance is generally defined as the effect of work done by employees through effort, including work efficiency, behavior, and the impact of this behavior on the implementation of organizational strategic objectives. The performance appraisal or performance evaluation, evaluation, is observed and recorded by the assessment of daily duties on examination, and in fact according to certain objective evaluation, achieve the training, development and utilization of the members of the organization ability, is an important part of the organization performance management cycle, the ultimate aim is to through the comprehensive use of performance evaluation results, promote employees to create greater value for the enterprise. In 2005, with the US power company management consciousness and management level increasing, the original salary distribution Department and suppress the enthusiasm and creativity of employees in a certain extent, the enterprise management has been running at a low level, there is an urgent need for a new assessment and incentive mechanism to stimulate and improve business performance, training excellent staff, to buil