KPI(Key Performance Indication)即关键业绩指标,是通过对组织内部某一流程的输入端、输出端的关键参数进行设置、取样、计算、分析,衡量流程绩效的一种目标式量化管理指标,是把企业的战略目标分解为可运作的远景目标的工具,是企业绩效管理系统的基础。KPI关键绩效指标管理方法在现代企业中已得到广泛运用。KPI一般由财务、运营和组织三大类可量化的指标构成。本文将从KPI关键绩效指标的确立流程、制定原则及实施过程三方面对KPI与预算考核指标协调性进行研究。 Key Performance Indicators (KPIs) are objective quantitative management indicators that set, sample, calculate, analyze, and measure process performance by setting key parameters at the input and output of a certain process within the organization. A tool that breaks down a company’s strategic goals into a workable vision is the foundation of an enterprise’s performance management system. KPIs have been widely used in modern enterprises. KPIs generally consist of three quantifiable indicators of finance, operations and organization. This article will study the coordination between KPI and budget assessment from three aspects: the establishment process of KPI, the principle of formulation and the implementation process.