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作为一名企业财务工作者,笔者对绩效考核长期以来一直有个困惑:绩效考核对提升企业价值的作用究竟有多大?笔者发现,企业管理者喜欢用大量的时间和精力设计各种复杂的绩效考核方案,因为他们总怀疑员工没有尽到最大努力的根源是绩效考核方案设计得不完善。因此他们就年复一年不停地修改绩效考核方案,而且越是经营情况不理想,就越是加大绩效考核力度。比如,当经营指标没有赶上预算进度时,管理
As an enterprise financial worker, the author has long been a puzzling performance appraisal: the performance appraisal to enhance the role of corporate value how much? I found that business managers like to spend a lot of time and effort to design a variety of complex performance Assessment program, because they always suspect that the staff did not do their best is the root cause of the performance evaluation program is not perfect. Therefore, they year after year to constantly modify the performance appraisal program, and the more the business is not ideal, the more the performance assessment. For example, management does not catch up with budget progress when operating indicators