中小企业绩效评价体系的构建

Construction of the Performance Evaluation System of Small and Medium-sized Enterprises

当前中国经济发展迅速,中小企业在国民经济中充当了重要角色,企业绩效管理的作用显得尤为突出,但就目前情形而言,中小企业在绩效管理上存在绩效评价方式过于单一、绩效评价指标模糊不清等问题,使众多中小企业即使实施了绩效评价,其效果却不容乐观。以平衡积分卡为基础,结合关键绩效指标的方法,层层分解,形成以企业、部门、员工为主绩效指标体系,构建一套包括评价方式、评价指标等因素的绩效评价体系,对增强企业的综合竞争能力,推动企业长期可持续发展十分必要。

With the current rapid economic development in China, small and medium-sized enterprises play an important role in the national economy, and enterprise performance management plays an essential role. But as for the current situation, existing problems of small and medium-sized enterprise performance management are that evaluation methods are too simple and the performance evaluation index in performance management is vague, therefore, though many small and medium enterprises implement the performance evaluation, the effect is not optimistic. Based on the balanced scorecard, combining the method of the key performance indicators, the performance appraisal index system is formed as the enterprises, departments, staff, and a set of evaluation methods is constructed, including evaluation methods and evaluation index, which is necessary to enhance the comprehensive competitiveness of enterprises and promote the long-term sustainable development of enterprises.