建立科学的、符合企业实际特点的绩效管理体系,是企业战略发展、保持持续竞争优势的必然选择。因此,在现有国情下,设计和建立相对高效和科学的绩效管理体系,是保证企业战略发展需要的重大课题。本文从实践出发,对绩效考核的内涵进行界定,进而提出建立科学有效的绩效考核体系应遵循的原则。 Establishing a scientific performance management system which is in line with the actual characteristics of the enterprise is an inevitable choice for the development of the enterprise strategy and the sustained competitive advantage. Therefore, under the current national conditions, designing and establishing a relatively efficient and scientific performance management system is a major issue for ensuring the strategic development of enterprises. Based on practice, this article defines the connotation of performance appraisal, and then puts forward the principle that should be followed to establish a scientific and effective appraisal system.