目标考核是企业普遍采用的绩效考核工具,其激励作用已得到广泛的认同。但随着时间的推移,其负面作用逐渐显现出来。后金融危机时代,企业在运用这种绩效考核策略中更要慎重。本文针对目标考核机制可能导致的风险进行识别,并提出相应的解决策略。 Objective assessment is a commonly used performance appraisal tool, and its motivation has been widely recognized. But as time goes on, its negative effect gradually shows up. After the financial crisis, enterprises should pay more attention to the use of this performance evaluation strategy. This article aims to identify the risks that the target assessment mechanism may lead to and proposes corresponding solutions.