业绩评价是激励机制的前提,设计业绩评价指标必须考虑促进企业目标的实现,激励约束机制的建立应在当前环境下考虑实施基础的可行性。本文设想了经营责任量化的业绩评价基础及实施风险准备制度的约束改进思路。 Performance evaluation is the premise of the incentive mechanism, the design performance evaluation index must consider promoting the realization of business goals, incentive and restraint mechanisms should be established in the current environment to consider the feasibility of implementing the foundation. This paper envisages the basis of performance evaluation based on quantitative management of operations and the idea of ​​improving and restraining the risk preparation system.