企业业绩评价体系的构成因素分析

The Composing Factor Analysis of the Enterprise Performance Evaluation System

业绩评价在企业内部控制制度中占有重要地位,它是薪酬政策的基础,同时将业绩评价与薪酬政策相结合又可抑制分散决策的弊端。作为企业管理控制系统关键环节的业绩评价与企业所面临的经营环境息息相关。对影响企业业绩评价的内、外部环境因素进行分析,并指出面对企业复杂多变的环境,将非财务指标与财务指标相结合,建立综合业绩评价体系是企业业绩评价发展的必然趋势。

The enterprise performance evaluation occupies the important position in the enterprise inner control system, it is the foundation of the salary policy. At the same time, it can repress the irregularity of the decentralism decision that the performance evaluation combines with the salary policy. The performance evaluation is the key part of the enterprise management control system, and vitally relating to the management environment of the enterprises. By analyzing the internal and external environment influential factors of the enterprise performance evaluation, The aufhor points out that it's inevitable tendency for the development of enterprise performance evaluation to combine non-finance index and finance index and establish comprehensive performance evaluation system under complicated enterprise environment.