以资产价值创造为中心的国际石油公司多维绩效管理体系研究

Research on multi-dimensional performance management system of international oil companies based on asset value creation

在高质量发展的时代背景下,全面加强预算绩效管理已经成为深化预算制度改革的重点内容。中国企业绩效管理发展历程分为人事考评、绩效考核、绩效管理、战略绩效管理、价值绩效管理这5个阶段。为了发挥出绩效管理应该具有的价值创造导向作用,本文提出一套新的多维绩效管理体系,通过在资产单元层面建立业务、计划、指标3个维度的评价描述,确定资产单元在短、中、长期的经营重点任务、关键指标和量化目标,构建以资产价值创造为中心的价值绩效管理体系。在某海外项目和公司总部两个层级的应用实例表明,该方法能统筹战略执行和财务业绩,有利于公司价值投资增长,实现用增量带存量、向管理要效益的高质量发展之路。

In the era of high-quality development,comprehensively strengthening budget performance management has become a key element in deepening the reform of the budget system.The development history of Chinese enterprise performance management is divided into such five stages as personnel appraisal,performance appraisal,performance management,strategic performance management,and value performance management.In order to give full play to the role of value creation,this paper proposes a new set of multi-dimensional performance appraisal management systems,which builds a value performance management system centered on asset value creation by establishing evaluation descriptions of three dimensions,namely,business,plan,and index,and determining the key tasks,key indexes,and quantitative targets of the asset unit in the short,medium,and long-term operations.The application examples at the level of an overseas project and company headquarters show that the method can coordinate the implementation of the strategy and financial performance,which is conducive to the growth of the company’s value investment and realizes high-quality development by using incremental volume to bring stock and pursue management benefits.