浅议绩效管理系统的改进

Discussion on the Improvement of Performance Management System

绩效管理是管理会计的重要组成部分,大多数研究学者仅从静态的绩效指标角度研究,研究过于简单。论文以Otley关于绩效管理的框架为基础,结合Simons的层级控制框架,认为绩效管理应结合企业的愿景和使命,并且是一个动态变化的管理过程。论文的研究为绩效管理系统的设计和实施提供了新思路。

Performance management is an important part of management accounting.Most research scholars only study from the perspective of static performance indicators,which is too simple.Based on Otley's framework of performance management,and combined with Simons's hierarchical control framework,this paper holds that performance management should be combined with enterprises'vision and mission,and it is a dynamic and changing management process.The research of this paper provides a new idea for the design and implementation of performance management system.