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绩效评价是一种切实有效的激励和内控措施,是企业战略目标实现的重要抓手。随着“去产能、去杠杆、补短板”的供给侧结构性改革的日益深化,企业强化内部管理,提升竞争优势的难点在于执行,而企业内部绩效评价是有力解决该问题的重要内控措施。但从管理实践来看,诸多企业管理者对内部绩效的评价模式及考评方法意见不一。因此,本文基于对企业内部绩效评价的阐释,着重结合具体的企业管理实践,总结企业内部绩效的评价模式和考核方法,提出具体的内部绩效评价策略。期望本文的结论对提升企业内部绩效评价水平有所启示。
Performance evaluation is an effective and effective incentive and internal control measures, and is an important starting point for realizing the strategic goals of the enterprise. With the deepening of the supply-side structural reforms of “going to capacity, deleveraging and making up for shortcomings,” the difficulty for enterprises in strengthening internal management and enhancing their competitive advantage lies in their implementation. However, the evaluation of internal performance of enterprises is an important solution to this problem Internal control measures. However, from the management practice point of view, many business managers have different opinions on the evaluation mode and evaluation methods of internal performance. Therefore, based on the interpretation of the internal performance evaluation, this article focuses on the specific business management practices, summarizes the evaluation model and evaluation methods of internal performance, and puts forward the specific internal performance evaluation strategy. It is hoped that the conclusion of this article will enlighten the improvement of internal performance evaluation.