集团公司内部业绩评价探讨-工商管理(MBA)专业论文.docxVIP

!曼壁堂苎查查兰竺!垒堂丝望壅 !曼壁堂苎查查兰竺!垒堂丝望壅 壅望釜塑塑塑些丝塑丝堡塑 内容摘要 内部业绩评价一直是国内外理论和实务界颇为关注的课题，近年米更是受到越米越多的关注， 之所以如此，是因为业绩评价自身所具有的作Hj决定的。 首先，内部业绩评价是企业管理不可或缺的组成部分．业绩评价指标及标准本身即是计划的 一部分，它明确提出企业及其分部应该重点做些什么及应达到什么样的水平；业绩评价指标及标 准更是一种控制。它承担着执行和监督的职能，它为企业实现战略目标服务，娶求业绩的实践者 只能沿着企业目标方向进行一切活动． ， 其次。内部业绩评价是企业治理的必备手段之一。I由于现代企业制度中代理问题的存在，如 何整合经营者与所有者的经营目标、降低代理成本，是强司治理必须思考和解决的问题。治理无 非从两个方面入手：约束和激励．由此内部业绩评价成为恰当的手段．一方面它以业绩指标和标 准要求经营考应该傲些什么；另一方面．评价结果是激励的依据。y 但是在企业实务活动中。经常出现企业所属分部的经营目标、思路与企业不一致．短期目标 与长期目标不能兼顾、公司利益与分部利益发生冲突等现象，这些闯题的出现从一定的角度上均 可归因于企业的内部业绩评价制度．合理的内部业绩评价可以通过指标的设计和实施来统一企业 的经营目标、协调长短期目标矛盾，调节利益分配。 如何设计内部业绩评价制度?本文首先从影响企业未来成功的财务、客户、创新过程、人力 资源四个方面入手。探讨内部评价制度的指标构成、标准确定及业绩评价系统的运行，然后通过 由笔者自己参与设计和主持运行的实际案例进行说明和论证。 关键词：内瘟≤丢评价案编 鹾 !璺至!堂丝查查兰竺!垒堂堡丝壅 !璺至!堂丝查查兰竺!垒堂堡丝壅 堡望坌旦堕竖些苎丛竺!盟 Summary Internal performance evaluation is a question for study or discussion that is paid close attention to from domestic and overseas theory field and business circles all along，over the last decade。it is followed with interest more and more，this circumstances is depended on action that performance evaluation p05SeS． First，internal performance evaluation is an organic part of in business managemant，performance evaluation target and standard is a section ofplan。it definitely put forward that enterprise and itS branch should do something and should reach standard；performance evaluation target and standard is even more acontrol，itassumetheobligationofimplementationand supervise，it servethe strategyaimthat business will bring abom，it claim the practicer ofperformance carry out all the work follow the business aim· Second，internal performance evaluation is a absolutely necessary measure，of the business governance，how to conformity the operating target between the owner and manager,reduce agent cost it is a problem that in business is had to think and solve governance。becⅪase the agent problem exist in modern enterprise system．Put in order a company start from two fields：monitoring and motivating· Internal perfo