民营企业绩效优化路径研究——以九江酒业公司为例

Research on the performance optimization path of private enterprises——Taking Jiujiang Liquor Co.,Ltd as an example

采用理论研究、案例分析等研究方法,在企业管理、绩效评价、管理会计等基本理论的基础上,阐述了九江酒业有限公司绩效管理现状以及存在问题,并深入分析了当前考核管理上存在的不足。在此基础上,围绕核心考核人员的绩效考核方案进行了优化研究:以任务绩效评价为主线,用周边绩效评价进行调整,兼顾职能评价和奖罚评价;提高考核民主参与程度,建立相互考评机制,实现考评的公平、公正、公开基本要求,提高了考核质量。研究成果对于进一步提高九江酒业公司管理水平,建立长效的激励和约束机制有重要意义。

Based on the basic theories of enterprise management,performance evaluation and management accounting,this paper expounds the current situation and existing problems of performance management in Jiujiang Liquor Co.,Ltd.,and deeply analyzes the shortcomings of the current assessment management.It focuses on the optimization of performance appraisal scheme of core appraisers:taking task performance evaluation as the main line,adjusting with surrounding performance evaluation,considering function evaluation and reward and punishment evaluation;improving democratic participation degree of assessment,establishing mutual evaluation mechanism,realizing the basic requirements of fairness,fairness and openness of evaluation,and improving the quality of assessment.The research results are of great significance to further improve the management level of Jiujiang liquor company and establish a long-term incentive and restraint mechanism.