企业业绩评价体探讨.docVIP

企业业绩评价体系的探讨 中文摘要：企业业绩评价一直被看作是企业计划与控制的有机组成部分。随着企业角色与外部需求的变化、竞争的加剧，企业业绩评价受到了越来越广泛的关注和日益深入的讨论，企业业绩评价正逐步成为企业管理的一项重要议程。管理大师德鲁克说过，“如果你不评价，你就无法进行管理”，可见业绩评价在企业经营管理中的重要作用和地位。不同的企业业绩评价方法，会引导管理者和员工不同的行为，进而导致企业不同的业绩差异。作者通过大量阅读相关领域的文献、著作，在了解了研究现状、找出研究的不足的基础上，撰写本文。 为了弥补我国现行评价体系在实际应用中存在的不足，本文针对企业业绩评价体系问题展开研究，在消化、吸收国内外有关业绩评价方面研究成果的基础上，对企业业绩评价理论的应用作了较为深入的研究，以期对我国企业利用最新的业绩评价理论来改善其激励约束机制有所裨益。首先对企业业绩评价体系的基本概念、基本要素和理论基础进行了阐述。其次，介绍了现行国内的主要业绩评价体系，它们是杜邦分析法、平衡计分卡衡量方式、国有资本金效绩体系和经济增加值衡量方式，分别对其进行了阐述，并指出其在实际应用中存在的不足，为建立科学的企业业绩评价体系奠定了重要的理论基础。最后，针对上文提出的不足提出部分解决方法和一些展望，希望能为我国建立合理、有效、适合我国国情的业绩评价体系提供一些建议 Enterprise performance evaluation has been regarded as enterprise planning and control of organic component. Along with the enterprise role and change of external demand, increased competition, the enterprise performance evaluation was more and more extensive attention and increasingly in-depth discussion, enterprise performance evaluation is gradually becoming enterprise management of an important agenda. Management gurus drucker said, if you dont evaluation, you cant manage, visible in the enterprise management performance evaluation to the important role and position. Different enterprise performance evaluation method, managers and employees will lead to different behaviors, which led to the enterprise different performance differences. The author, by a lot of reading related fields in the literature, writing, understand the research status, find out the limitations of the study, writing this article based on. In the current evaluation system in order to make up for in practical application, the paper discusses the defects of the enterprise performance evaluation system in question launched the research, digestion and the absorption of relevant performance evaluation at home and abroad on the basis of research achievements of theory of enterprise performance evaluation, the application of a more in-depth research, in order to our country enterprise using the latest achievement evaluation theory