业绩评价是现代企业管理的核心问题之一,良好的业绩评价体系能够极大地促进企业的健康发展,但业绩评价又不是一件简单的事,随着企业组织和外部环境的日益复杂,不仅要确保年度经营和财务目标的完成,还要确保企业战略目标的逐步实现。因此,业绩评价体系就需要随着企业组织和外部环境的变化适时转型。随着EVA、平衡计分卡的引入,传统的业绩评价体系逐步向战略性的业绩评价体系转变,不再仅以评价来进行 Performance evaluation is one of the core problems in modern enterprise management. A good performance evaluation system can greatly promote the healthy development of enterprises. However, the performance evaluation is not a simple matter. As the organization and the external environment become more complicated, not only To ensure the completion of annual business and financial goals, but also to ensure that the gradual realization of strategic goals. Therefore, the performance appraisal system needs to be transformed in time with the changes of the enterprise organization and the external environment. With the introduction of EVA and Balanced Scorecard, the traditional performance appraisal system has gradually shifted to the strategic performance appraisal system and is no longer evaluated solely