| 关于企业责任中心绩效评估的探讨 |
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| 引用本文： | 王茜,刘长印.关于企业责任中心绩效评估的探讨[J].重庆职业技术学院学报,2004,13(4):75-76. |
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| 作者姓名： | 王茜 刘长印 |
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| 作者单位： | 1. 浙江经济职业技术学院财会金融系,浙江,杭州,310018
2. 江苏省电信科学技术研究院有限责任公司,江苏,南京,210000 |
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| 基金项目： | 浙江省社会科学联合会资助项目 |
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| 摘 要： | 责任中心制度的推行必须配合绩效评估才能发挥作用,绩效考评是发挥预算约束与激励作用的必要措施,其考核奖惩办法应科学、合理、有效.本文分别从两个层次探讨责任中心的绩效评估,重点分析绩效评估指标中的非财务指标和绩效考核奖惩制度的建立.
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| 关 键 词： | 绩效评估指标 非财务指标 考核奖惩制度 |
| 文章编号： | 1672-0067(2004)04-0075-02 |
| 修稿时间： | 2004年5月28日 |
Inquiring into the Responsibility-centered Performance Evaluation |
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| WANG Qian,LIU Chang-yin.Inquiring into the Responsibility-centered Performance Evaluation[J].Journal of Chongqing Vocational& Technical Institute,2004,13(4):75-76. |
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| Authors: | WANG Qian LIU Chang-yin |
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| Institution: | WANG Qian1,LIU Chang-yin2 |
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| Abstract: | Practising the responsibility-centered system will play its role only on the condition that it should work with performance evaluation together. The performance evaluation is the necessary step of developing the budget function of binding and encouraging. The way of rewards and punishments should be scientific?reasonable and effective. The essay will inquire into the responsibility-centered performance evaluation from two levels respectively, and pay attention to analysis the non-financial target and rewards and punishments system of the examination. |
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| Keywords: | target of performance evaluation non-financial target rewards and punishments system of the examination |
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