基于中国制度背景的动态业绩评价体系的构建

Building the Dynamic Performance Evaluation System Based on the Institutional Background in China

业绩评价是企业组织管理控制系统的重要组成部分,对企业的经营起着导向性作用,直接关系到企业核心竞争力的形成与保持。随着业绩评价体系的演变,基于制度背景来研究业绩评价体系越来越受到理论界和实务界的关注。通过回顾改革开放三十多年来中国国有企业业绩评价的改革过程,对中国现有的业绩评价体系进行评价,指出中国在借鉴西方的业绩评价方法的同时要以特殊的国情为背景,通过适当修改,建立适合中国制度背景的动态业绩评价体系才是可行之路。

The performance evaluation is an important part of business organization and management control system.It plays a guiding role in operation of the business and is related to the formation and maintain the core competitiveness of enterprises directly.With the evolution of the performance evaluation system,more and more theory and practice of community concern on the performance evaluation system which is based on the institutional background.Reviewing the performance evaluation of the reform and opening up three decades of state-owned enterprises reform process,and evaluates China＇s current financial performance evaluation system,Pointing out that the special situation in China at the same time learn from the West＇s performance evaluation method as the background,with appropriate modifications,the establishment of dynamic performance evaluation system for the background of our system is viable direction.