【正文】 統(tǒng)的績(jī)效審查過程過于單調(diào)。 他們不知道新的進(jìn)程，因此一切都很難記住和暗示更多的工作要做。然而，絕大多數(shù)受訪者相信積極的財(cái)政效果會(huì)在未來三到四年通過。在一些領(lǐng)域，投訴信件的減少和贊美信件的增加。s views at all levels. Positive effects can be internal or external, and there tends to be a lag from internal to external benefits. Hence the pany39。s exceptional performance. We realised that people working in this particular business unit are more engaged with PMS, motivated through different (nonfinancial) incentives. For example, the business unit39。s efficiency and effectiveness and therefore its financial results and attractiveness to stakeholders not least its customers and investors. Our previous research shows that firms could obtain additional benefits from performance reviews on 39。s attention, focus and resources even though this measure might not be as important as other measures in 39。 bee difficult to understand and manage. They make employees lose attention and interest in them. EDF Energy39。 and performance munication is considered to be more effective. For example, a manager explained that as a result of a joint scorecard with a city council, EDF Energy now has a clearer idea of the city council?s particular priorities for restoring the service in the event of a supply fault. Negative Effects of PMS in EDF Energy?s Performance:The Problems EDF Energy has also identified, through this analysis, a few negative impacts too. The Top 7 negative effects of PMS from our data analysis are highlighted in Table 3. The most significant of these is that some of EDF Energy?s employees found PMS to be too timeconsuming, especially at the initial implementation stage because the benefits were then uncertain. They did not know the new process and therefore everything was difficult to remember and implied more work to be done. EDF Energy?s experience also shows that ?overplicated measures? bee difficult to understand and manage. They make employees lose attention and interest in them. EDF Energy?s learning experience shows that 12 to 20 simple measures are the optimal number to keep employees interested, and these helped to focus them on the key business issues. EDF Energy39。s main drawbacks. That is illustrated when a 39。agency theory39。s cultural change, from a reactive to proactive mode of action, has transformed its principles and values. In particular, our research identified that its 39。s strategic objectives. That is one enormous return on investment that pany finance directors need to be aware of when considering such initiative budgets. Conclusions and forwardlooking suggestions Using this as a benchmark, organisations can pare their PMS effects on the Survey Results and identify their own effects. It will help them understand what effects can be maximised and what others should be minimised. In this case, EDF Energy currently has the right attitudes, behaviours and routines to enable it to sustain a petitive position in its market. So far, the pany has done the hard work of designing and implementing its PMS. However, it will be important for management to understand the longerterm lifecycle of its PMS. The next step is to bring the system to maturity。 review ensures the efficiency and effectiveness of the PMS, and should not be carried out only when the pany changes its organizational and operational structures. It will be very important to continue with this double loop review periodically to ensure that a healthy PMS is maintained. By following these principles, we believe that EDF Energy will be in an excellent position to optimise the tangible and intangible benefits of its PMS based continuous improvement programme in the future. 譯文 ： 影響績(jī)效評(píng)估及系統(tǒng)管理 因素 Veronica Martinez,Mike Kennerley,Richard Harpley,Ri