本文对企业员工绩效考核提供了一种新诠释,将企业员工的边界扩展到企业的投资人、经理人、职工、政府,并假定其分别都独立或联合占有一种企业产权,企业员工的劳动能力与岗位、劳动行为与表现、劳动效果与业绩的内在逻辑是企业产权,而不是要素产权或数量。文章认为,将这三者统一到企业产权,能有效地开展员工绩效比较,从而更准确地认定员工绩效和报酬。 This paper provides a new annotation to employee performance appraisal. It expands the boundaries of employees to the investors, managers, employees and governments of enterprises, and assumes that they all independently or jointly possess one kind of property rights, Capabilities and jobs, labor behavior and performance, labor effects and performance of the internal logic of corporate property rights, rather than the elemental property or quantity. The article holds that the unification of these three into enterprise property rights can effectively compare employee performance so as to more accurately determine employee performance and remuneration.