随着业绩管理成为现代企业管理的重要手段,业绩考核作为财务管理的重要手段,业绩考核作为财务管理的一项基本职能、一个神奇的管理杠杆,在企业管理中显得日益重要。科学、合理而又系统、及时的考核企业经营管理的状况,是正确进行经营决策和经营过程控制的重要方式与基本依据。但重复、繁杂以及无序的考核,则是造成经营管理混乱,被考核者无所适从,进而无所作为的“罪源”。下面笔者谈几点对业绩 As performance management has become an important means of modern enterprise management, performance appraisal as an important means of financial management, performance appraisal as a basic function of financial management, a magical lever of management, is becoming increasingly important in business management. Scientifically, reasonably and systematically, and in a timely manner, the status of the operation and management of an enterprise is an important way and a basic basis for proper management decision-making and operation process control. However, repeated, complex and disorderly assessment, it is caused by confusion in management, was appraised at a loss, and then inaction “source ”. The following author talk about performance