【導(dǎo)讀】業(yè)績，也稱為效績，績效、成效等，反映的是人們從事某一活動所取得的成績或成果，《辭海》中對“評價”的解釋是：“評定貨物的價格、還價。價格是價值的貨幣表現(xiàn)，評價實(shí)際上是一個判定價值的。評價作為判定人或事物價值的一種觀念性活動，包括確定評價。目的、選定評價標(biāo)準(zhǔn)，獲取評價信息，形成價值判斷四個環(huán)節(jié)。它是評價理論方法在經(jīng)濟(jì)領(lǐng)域的具體應(yīng)用，和推行企業(yè)經(jīng)營業(yè)績評價制度，科學(xué)的評判企業(yè)經(jīng)營成果，有助于正確引導(dǎo)企業(yè)經(jīng)營行為，其良好的功能，從而使業(yè)績評價“客觀”、“公平”、“合理”。此，所得與所費(fèi)之間的對比成為企業(yè)經(jīng)營業(yè)績評價的基本表達(dá)形式。指標(biāo)全面地考慮所有利益相關(guān)者的評價目標(biāo)。將傳統(tǒng)的財務(wù)指標(biāo)定量評價與非財務(wù)指標(biāo)的定性評價。務(wù)核算數(shù)據(jù)中獲得，以這些可驗(yàn)證的資料為基礎(chǔ)，才能使評價結(jié)論不偏不倚?？刹僮餍詰?yīng)是設(shè)計業(yè)績評價系統(tǒng)必須考慮的一項(xiàng)重要因素，離開了可

　　

【正文】 he focus of attention. Performance evaluation in accordance with the subject and purpose of the different, performance evaluation can be broken down into four areas: resource providers (include investors, creditors and employees, etc.) for the eval uation of business performance。 potential investors on the business as an investment target value analysis。 government management departments in order to provide business tax, environmental protection, social contribution for the evaluation of the main content。 operators to carry out an internal management performance evaluation. This constitutes the main business of the four dimensions of performance evaluation. (B) Evaluation of the object Business performance evaluation system has two evaluation objects: The enterprise and managers, both connections and differences between the two. Results of the evaluation will inevitably have an impact on the evaluation of the object is related to its future direction and interests of the size. Evaluation of enterprises related to the business is expanding, maintaining, restructuring, contract or exit。 on the relationship between the operator39。s assessment of their salaries, rewards and punishments, movements and so on. Evaluation by the evaluation of the main object is defined by need, such as the February 22, 2021 Ministry of Finance revised the five ministries, Performance Evaluation of Enterprise Operation Rules will be petitive enterprises overall business class as a evaluation of the object, but the specific evaluation object depending on the actual situation。 Stateowned Assets Supervision and Administration Commission promulgated on January 1, 2021 implementation of the head of the central business performance evaluation Provisional Measures will SASAC perform the function of the stateowned and state holding enterprises were listed for as object. (C) Evaluation of objectives Enterprise Performance Evaluation System goal is to guide the whole system operation and purpose, there is no clear objectives, the performance evaluation system will be in disorder. By evaluating the judgments Overall business conditions, sum up experience and strengths and weaknesses, deficiencies and gaps found, the diagnosis of the business, put forward measures and remendations for improvement。 the same time, performance evaluation can be based on past business sustainability and growth of forecast, for the development, implementation of the enterprise39。s strategic objectives. In enterprise management, performance evaluation, based on the formulation of reasonable pensation programs to improve the business39。s ine, the encouragement of their work enthusiasm. (D) Evaluation Evaluation Index System is the business performance evaluation system, the core of the problem, the system of indicators is the object of some aspects of the evaluation to evaluate the choice of indicators should be based on the characteristics of the object and goal of the inherent requirements of the system. Evaluation of various characteristics of the object itself, we can not, nor all the information necessary to understand it. As a useful tool, the system object of concern is the evaluation of aspects relevant to the objectives and evaluation. Both the financial aspects, but also nonfinancial aspects。 both quantitative indicators reflect, but also qualitative indicators to reflect. Performance indicators are the basis for the implementation and objective basis. Conducting evaluation studies, the enterprises should pay attention to distinguish between evaluation and assessment of enterprise managers, because of the two types of objective evaluation of the evaluation object is different and should therefore be designed for two different types of evaluation index system of the object. (E) Evaluation criteria Evaluation criteria is to judge the merits of the baseline performance evaluation object. Evaluation criteria is produced under certain conditions, as the society progresses, the economy continues to develop as well as external conditions change, the evaluation purpose, scope, and the starting point will change, as an evaluation scale of evaluation criteria will determine changes . From this sense, the evaluation criteria is changing. However, within a specific time and evaluation criteria need to be certain, should be relatively stable. Standards should be the benchmark for evaluating and planning, and should be based on objective performance rather than on the basis of subjective judgments. Now mon performance evaluation criteria are: the standard annual budget, capital budget, standard, historical standard, the standard petition. In the specific selection criteria, and evaluation of the object should be closely linked, generally speaking, the evaluation of the object as the business, the historical level of standard and petitor standards, and evaluation of the object for business managers, it is usually more appropriate to adopt the annual budget standards. (F) Evaluation Evaluation method is the business performance of the specific means of evaluation. With the evaluation indicators and evaluation criteria, but also by some evaluation method to the evaluation indicators and evaluation criteria for practical application, to obtain a fair evaluation of the results. Not science. Reasonable evaluation method, evaluation indicators and evaluation criteria of evaluation have bee isolated elements, also lost its relevance. Commonly used evaluation methods are: Comprehensive Index, prehensive score. Coefficient to a prehensive analysis of judgments law. (G) The application of evaluation results Enterprise Performance evaluation of the results, mainly used in the following areas: (1) for the investor to exercise the option of the operator to provide an important basis. In the modern enterprise syst