摘要
企業(yè)績(jī)效評(píng)價(jià)是市場(chǎng)經(jīng)濟(jì)發(fā)展到一定階段的產(chǎn)物，是成熟市場(chǎng)經(jīng)濟(jì)國家用于監(jiān)管企業(yè)的科學(xué)方法和有效手段。企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)問題是任何一個(gè)經(jīng)濟(jì)體系中的核心問題。在科技日新月異信息高速發(fā)展的現(xiàn)代社會(huì)，建立起一套完整的現(xiàn)代企業(yè)績(jī)效評(píng)價(jià)體系以適應(yīng)市場(chǎng)經(jīng)濟(jì)體制和現(xiàn)代企業(yè)制度的要求，客觀公正地評(píng)判企業(yè)經(jīng)營者的真實(shí)業(yè)績(jī)，規(guī)范企業(yè)經(jīng)營行為，促進(jìn)企業(yè)整體長(zhǎng)遠(yuǎn)發(fā)展，在我國市場(chǎng)經(jīng)濟(jì)的條件下具有十分重大的意義。
績(jī)效評(píng)價(jià)是企業(yè)管理的重要課題，一個(gè)好的績(jī)效評(píng)價(jià)體系可以激活整個(gè)組織。在考慮企業(yè)績(jī)效評(píng)價(jià)要求的基礎(chǔ)上，本文將以哈爾濱xx會(huì)計(jì)公司為研究對(duì)象，介紹績(jī)效評(píng)價(jià)的概念、方法及相關(guān)理論，運(yùn)用其評(píng)價(jià)指標(biāo)及方法進(jìn)行分析和研究、理論分析與案例分析相結(jié)合的方法，從宏觀角度和微觀角度出發(fā)，探討企業(yè)績(jī)效評(píng)價(jià)運(yùn)用的實(shí)際問題。明確績(jī)效評(píng)價(jià)對(duì)企業(yè)的重要意義，構(gòu)建新的歷史時(shí)期下企業(yè)績(jī)效評(píng)價(jià)體系。
關(guān)鍵詞 企業(yè)績(jī)效 績(jī)效評(píng)價(jià) 評(píng)價(jià)體系 評(píng)價(jià)方法和指標(biāo)
Abstract
Performance enterprise is the development of market economy to a certain stage of the product is a mature market economy country for the supervision of enterprises and an effective means of scientific methods. Enterprise performance is a key question. The advancement of technology in the rapid development of modern information society, to establish a complete set of modern enterprise performance eva luation system in order to adapt to market economy and modern enterprise system, an objective and fair to judge the true business performance, standardize enterprise behavior, and promote the overall long-term development of enterprises in China's market economy under conditions of great significance.
Performance appraisal is an important subject of corporate governance. A good performance appraisal system can be activated throughout the organization. In considering the requirements of performance eva luation on the basis of this article will be Xinyuan Harbin study accounting firms to introduce the concept of performance eva luation, methods and related theory, the use of the eva luation lindicators and methods of analysis and research, theoretical analysis and case analysis combination of methods, from a macro perspective and micro-perspective, to explore the use of performance eva luation of practical problems. It is importance for the enterprise to build a new appraisal system of enterprise performance in historical period

Key words enterprise performance performance eva luation eva luation system eva luation methods and indicators