绩效管理是一系列管理流程,这些流程需要一些必要的技术支持,在实施过程中,绩效管理有助于促进组织战略的制定、执行、监控和评估业绩,有助于组织持续改进业绩并始终具有竞争优势。本质上,绩效管理是管理会计控制系统的表现形式。在实践中,为了解决现代管理和管理会计控制系统的核心问题,许多企业都引入了绩效管理来改进其管理流程和业绩。绩效管理过程包括以下几方面:① Performance management is a series of management processes that require some necessary technical support. During the implementation, performance management helps promote the formulation, execution, monitoring and evaluation of organizational strategies, helps the organization to continuously improve performance and always has Competitive Advantage. In essence, performance management is the manifestation of the management accounting control system. In practice, many organizations have introduced performance management to improve their management processes and performance in order to address the core issues of modern management and management accounting control systems. Performance management process includes the following aspects: ①