确定业绩目标:打通激励机制最后一公里

Setting performance target:getting through the last kilometer of incentive mechanism

国企改革"双百行动"进入关键时期,国务院国有企业改革领导小组办公室发布的两个有关""双百企业""绩效管理的重要指引成为热议的焦点。该文件从改善和加强企业薪酬激励机制出发,着力建设企业市场化的经营机制,将会带来国企改革体制机制上的重大突破和创新。无论从理论还是实践维度,绩效目标的设定问题都是绩效管理的关键。本文从绩效目标制定的视角,分析了绩效目标制定规则,重点探讨与绩效目标设定相关的目标博弈与经理人自我保护机制、确定绩效目标底线的思维、绩效目标制定的有效产出思维等问题,并提出了"双百企业"制定绩效目标的操作性建议。

The"double hundred action"of state-owned enterprise reform has entered a critical period,and two important guidelines on the performance management of"double hundred enterprises"issued by the State Council’s Stateowned Enterprise Reform Office have become the focus of heated discussion.From the perspective of target setting,this paper analyzes the rules of target setting,the target game and self-protection mechanism of managers,how to determining the bottom line of performance objectives,and the effective output thinking of setting performance target.Finally,the paper puts forward some operational suggestions for"double hundred enterprises"to formulate performance target.