政府部门绩效管理的公共性特征,决定了它与企业绩效管理在价值取向、体系建构、理念、方法、评价标准、内容等方面有着明显的区别。但是,随着市场经济的发展和政府机构改革的进一步深化,政府部门和企业部门 The public character of government department performance management determines that there is a clear distinction between it and enterprise performance management in terms of value orientation, system construction, concept, method, evaluation criteria and content. However, with the development of the market economy and the further deepening of the reform of government agencies, the government departments and the enterprise departments