绩效评价系统的战略适应性研究
A Research on the Strategic Fit of Performance Measurement System
Abstract
在战略管理的主题下,传统绩效评价已经不能满足企业提升经营管理水平和追求竞争优势的需要。与战略相适应的绩效评价系统,不仅可以实现企业的自我评价和员工激励,而且能够促进企业实现战略目标,提升战略管理实力。而在今天动荡的环境下,无论是商业环境还是经营战略的变化均需要制定新的或修订绩效评价方法,即绩效评价系统应具备战略适应性。目前国内企业开展绩效评价的现状不尽如人意,有些企业仍采取传统单一的评价方法和工具,其绩效评价系统和评价指标通常很少修订,那么就会遇到,企业的战略目标与绩效评价和激励并不同步(即,缺乏战略适应性)的情况。因此,绩效评价系统的战略适应性问题成为本文研究的核心问题。 本文在回顾国内外... On the strategic management theme, the traditional performance measurement cannot meet the needs that enterprises want to better management and pursue competitive advantage. A performance measurement system with strategic fit not only can realize the enterprise’s self-evaluation and employee incentives, but also can help enterprise to achieve strategic objectives and enhance strategic management c...