绩效考核办法的探讨

Exploration of Performance Measurement Method

介绍了目前国内、外企业的绩效评价演变历程,并重点分析了传统绩效评价体系对企业绩效评价的不合理之处及其局限性,提出一种应用平衡计分卡(BSC)的整体评价思想来对企业进行绩效评价。BSC将财务指标与非财务指标进行有机地结合,建立了较科学的业绩评价指标体系,这一指标体系由财务维度、客户维度、内部业务流程维度和学习与成长维度的评价指标所组成,克服了传统的财务绩效评价的不足之处,实现了对企业经营绩效进行综合和全面的评价。

The development of the performance measurement in the domestic and foreign enterprises is introduced. For the limimtion of traditional financial performance measurement indicator system, point out that using the balanced scorecard to appraise the performance of the enterprise. The Balanced Scorecard combines the financial indicator and non - financial indicator organically, and sets up a more scientific achievement evaluation indicator system. The indicator system is composed of financial perspective, customer perspective, internal operating process perspective, learning and growing perspective. Overcomes the shortcoming of traditional financial performance measurement, and realizes the overall measurement to the enterprise performance synthetically.