淺析如何開展企業(yè)綜合績效評價工作

----------------------------精品word文檔值得下載值得擁有------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------精品word文檔值得下載值得擁有----------------------------------------------1績效評價的發(fā)展歷程財政部早在1995年就制定出了《財政部企業(yè)經(jīng)濟效益評價指標體系》。之后財政部、國家經(jīng)貿(mào)委、中央企工委、勞動和社會保障部、國家計委于2002年2月修改制定了《企業(yè)效績評價操作細則（修訂）》，在該細則中第一次將8項非計量評議指標予以了規(guī)定，企業(yè)效績評價由單純的財務(wù)計量評價向綜合效績評價轉(zhuǎn)變;2006年4月，國務(wù)院國資委以第14號令正式公布了《中央企業(yè)綜合績效評價管理暫行辦法》，至此，國有企業(yè)綜合績效評價體系基本形成。對于山西省來說，2006年省國資委即草擬了《山西省省屬企業(yè)綜合績效評價辦法》、《山西省省屬企業(yè)綜合績效評價實施細則》、《山西省省屬企業(yè)管理績效定性評價標準》、《山西省省屬企業(yè)績效評價工作程序》及《山西省省屬企業(yè)績效評價專家組工作規(guī)則》等相關(guān)配套文件。2012年，對《管理辦法》及《實施細則》做了進一步的修改和完善，并正式下發(fā)。2實施績效評價的意義在對企業(yè)創(chuàng)新管理和改革以及發(fā)展的推動、經(jīng)濟效益的提高等方面，密切聯(lián)系企業(yè)績效評價以及企業(yè)管理創(chuàng)新實踐都對其具有十分重要的意義。聯(lián)系日常的工作實際，其主要體現(xiàn)總結(jié)如下：首先，其對轉(zhuǎn)變上級主管部門的職能以及一種新型政企關(guān)系的建立是極其有利的。作為國有資產(chǎn)所有者代表乃至社會管理者的省國資委，其不僅僅需要關(guān)心資本安全以及資本收益，還需要有效地發(fā)揮宏觀調(diào)控的作用。作為省國資委還有企業(yè)的橋梁的績效評價便可以直觀地使得企業(yè)管理當中的不扎實的環(huán)節(jié)予以展現(xiàn)，這樣便可以有效地對企業(yè)真實的財務(wù)以及管理信息起到督促的作用，進而為宏觀經(jīng)濟決策服務(wù)。其實對于企業(yè)經(jīng)營行為的正確引導(dǎo)以及企業(yè)的全面創(chuàng)新管理來講是極其有益的。企業(yè)的經(jīng)營效益是績效評價的中心。所以，企業(yè)取得優(yōu)異的評價結(jié)論的途徑只有其自身進行全面的發(fā)展并結(jié)合其短期利益和長遠目標，克服其短期行為，不斷地增強企業(yè)自身的經(jīng)營管理的創(chuàng)新能力。最后是可以促進企業(yè)“見賢思齊”，綜合并且全面提高競爭力。績效評價的參照系統(tǒng)為行業(yè)經(jīng)營運行的實際水平值，具體表現(xiàn)為行業(yè)的優(yōu)、良、中、低、差等不同標準。通過參照對比，企業(yè)可以學(xué)習(xí)其他企業(yè)的先進經(jīng)驗和管理辦法，提高自身的綜合競爭能力。3完善綜合績效評價工作的幾點思考3.1明確評價目的，落實績效評價。國資委對國有企業(yè)組織實施的績效評價，通常是對企業(yè)集團整體績效進行評價，側(cè)重對企業(yè)的橫向比較。而企業(yè)內(nèi)部開展的績效評價，通常是按層級逐級開展的，它的評價有很強的目標性――是對上級所分配任務(wù)的完成情況的評價;評價目的，主要是明確責任，完善企業(yè)激勵約束機制，保證企業(yè)戰(zhàn)略目標的順利實現(xiàn)。如果把二者結(jié)合起來，即：企業(yè)集團整體評價→發(fā)現(xiàn)問題（差距）→查找原因（制定目標）→落實責任（制定措施）→層層落實（任務(wù)完成），使企業(yè)的績效評價工作形成有機的統(tǒng)一體，會更有效地促進企業(yè)的發(fā)展。3.2早打算早謀劃，將績效評價前的準備工作做足。每一項工作的成功皆因準備充分?？冃гu價“準備工作”包括對評價目標標準值的設(shè)定、企業(yè)對相關(guān)資料的準備、企業(yè)與上級單位及事務(wù)所之間的溝通等。準備工作做得是否充分，將直接影響績效評價的效果。如果企業(yè)基礎(chǔ)數(shù)據(jù)資料不準確或不完整，將會導(dǎo)致一些數(shù)據(jù)無法產(chǎn)生或使得某些數(shù)據(jù)不準確，直接影響評價結(jié)果。另外，績效評價屬于綜合性業(yè)務(wù)，事務(wù)所的選擇尤其是直接從事績效評價工作人員的選擇非常重要，評價人員要能夠透過指標發(fā)現(xiàn)實質(zhì)性問題，并結(jié)合行業(yè)特點和當前國內(nèi)外形勢對企業(yè)提出合理化建議。還有，對評價流程、時限要求和評價報告的內(nèi)容要求等都應(yīng)事先確定好，一般不應(yīng)有太大和多次變動，避免影響評價質(zhì)量。3.3探索發(fā)展路徑，將績效評價與戰(zhàn)略規(guī)劃相結(jié)合。企業(yè)內(nèi)部管理水平參差不齊，管理能力以及發(fā)展階段都不相同。要將企業(yè)的績效評價體系與企業(yè)的發(fā)展戰(zhàn)略有機地結(jié)合起來;要根據(jù)企業(yè)的戰(zhàn)略規(guī)劃目標和市場競爭需要而設(shè)計相應(yīng)的評價指標;要重視長遠利益的實現(xiàn)，甚至為了長遠利益而暫時放棄眼前利益;要把注意力集中到企業(yè)的發(fā)展戰(zhàn)略上，促使企業(yè)按照制定的長期經(jīng)營戰(zhàn)略規(guī)劃發(fā)展。3.4提升管理理念，將績效評價與創(chuàng)新管理相結(jié)合。只有優(yōu)化管理流程、開發(fā)新技術(shù)，并為客戶提供更多具有使用價值的創(chuàng)新產(chǎn)品，企業(yè)才能占領(lǐng)市場，從而給股東更好的回報。另外，企業(yè)要通過對標管理，明確在發(fā)展的道路上哪些因素是自己能夠控制的，哪些因素是自己根本不能控制的。自己能夠控制的因素通過提高管理手段解決;自己不能控制的因素，通過政府的資源來縮短與同行業(yè)的差距。3.5發(fā)揮績效評價作用，將績效評價與業(yè)績考核、人事任免相結(jié)合。綜合績效評價是反映企業(yè)經(jīng)營成果與同行業(yè)、優(yōu)秀企業(yè)或與以年度相比較的結(jié)果，目的在于找到影響企業(yè)核心競爭力的關(guān)鍵因素，針對短板和不足提出改進提升的措施，因此是幫助企業(yè)提升競爭力的一種可量化的評價工具，具有很強的導(dǎo)向性。業(yè)績考核是出資人（或股東）對企業(yè)經(jīng)營者在一個考核年度或任期結(jié)束后，將經(jīng)營業(yè)績成果與年初或任期實制定的考核指標相比較，并對經(jīng)營成果給予打分并按規(guī)定承諾兌現(xiàn)薪酬的激勵和約束行為。二者既有聯(lián)系，又有區(qū)別。將績效評價與經(jīng)營者的業(yè)績考核、人事任免相掛鉤，可以有效地促進企業(yè)激勵約束機制的建立和完善，便于獎優(yōu)罰劣，積極推動企業(yè)發(fā)展和人才的合理流動。1thedevelopmentofperformanceevaluationAsearlyas1995,theMinistryoffinancehasworkedouttheindexsystemforevaluatingtheeconomicefficiencyofenterprisesintheMinistryoffinance.AftertheMinistryoffinance,theStateEconomicandTradeCommission,committeeofcentralenterprises,theMinistryoflaborandsocialsecurity,theStatePlanningCommissioninFebruary2002modificationmadethebusinessperformanceevaluationoperatingrules(Amendment)",intherulesforthefirsttimewillbeeightnonquantitativeevaluationindextobearequirement,enterpriseperformanceevaluationbypurelyfinancialmeasurementandevaluationtocomprehensiveperformanceevaluationofthechange;inApril2006,SASACasthe14ordersofofficiallyannouncedthethecentralenterprisescomprehensiveperformanceevaluationmanagementInterimMeasures",sofar,theperformanceevaluationsystemofstateownedenterprisesbasicallyformed.FortheShanxiProvince,2006,stateownedassetssupervisionandAdministrationCommissionthatdrafted"Shanxiprovincialenterprisescomprehensiveperformanceevaluationapproach",the"rulesfortheimplementationofShanxiprovincialenterprisescomprehensiveperformanceevaluation,"Shanxiprovincialenterprisesqualitativeevaluationonmanagementperformancestandards","Shanxiprovincialenterprisesperformanceevaluationprocedures"andtheShanxiProvincialenterprisesperformanceevaluationexpertgroupworkrules"andotherrelevantsupportingdocuments.In2012,the"managementapproach"andthe"implementationdetails"tofurthermodifyandimprove,andformallyissued.2implementationofthesignificanceofperformanceevaluationIntheenterpriseinnovationmanagementandreformanddevelopmentofthepromotionofeconomicefficiencyandsoon,itisveryimportanttoclosecontactwithenterpriseperformanceevaluationandenterprisemanagementinnovationpractice.Contactwiththeactualwork,themainembodimentofthesummaryisasfollows:firstofall,itisextremelybeneficialtochangethefunctionsofthehigherauthoritiesandtheestablishmentofanewtypeofrelationshipbetweenthegovernmentandenterprises.Astheownerofstate-ownedassetsandsocialmanagementoftheprovincialSASAC,whichnotonlyneedtobeconcernedaboutthecapitalsecurityandcapitalgains,butalsoneedtoplayaroleintheroleofmacro-control.AsabridgetoprovincialSASACandenterpriseperformanceevaluationcanbeintuitivelymakessolidlinkintheenterprisemanagementtobedisplayed,sothatwecaneffectivelytheenterpriserealfinancialandmanagementinformationtotheroleofsupervision,andformacroeconomicdecision-makingservice.Infact,itisextremelybeneficialforthecorrectguidanceofbusinessoperationsandtheoverallinnovationmanagementofenterprises.Theoperatingefficiencyoftheenterpriseisthecenteroftheperformanceevaluation.So,enterprisestoobtainexcellentevaluationconclusiononlyitsownforcomprehensivedevelopmentandcombinedwiththeshort-terminterestsandlong-termobjectives,overcometheshort-termbehavior,andconstantlyenhancedtheinnovationabilityoftheenterprise'sownmanagement.Finallycanpromoteenterprisestoemulate,andcomprehensivelyimprovethecomprehensivecompetitiveness.Performanceevaluationofthereferencesystemfortheindustrytoruntheactuallevelofvalue,thespecificperformanceoftheindustry'sexcellent,good,medium,low,poor,andotherdifferentstandards.Bycomparingwiththereference,theenterprisecanlearntheadvancedexperienceandmanagementmethodsofotherenterprises,andimprovetheircomprehensivecompetitiveability.3perfectcomprehensiveperformanceevaluationoftheworkofafewthoughts3.1aclearevaluationofthepurpose,theimplementationofperformanceevaluation.Theperformanceevaluationofthestateownedenterpriseorganizationandimplementationisusuallytheevaluationoftheoverallperformanceoftheenterprisegroup,focusingonthehorizontalcomparisonoftheenterprise.Andenterprisetocarryouttheperformanceevaluation,usuallybylevelstepbysteptocarryout,itisastronggoal--issuperiortotheassignedtaskcompletionofevaluation;objectivetoevaluate,mainlyclearresponsibility,improvetheenterpriseincentiveandrestraintmechanisms,toensurethesmoothrealizationofthestrategicobjectivesofenterprises.Ifthecombinationofthetwo,namely:overallevaluation,thegroupfoundproblem(GAP),findthereasons(goals),implementtheresponsibility(measures),layersofimplementation(task),maketheperformanceevaluationofenterpriseandformanorganicunity,willbemoreeffectivetopromoteenterprisedevelopment.3.2earlyplanning,earlyplanning,performanceevaluationwillbedonebeforethepreparationwork.Becausethesuccessofeveryjobready.Performanceevaluation"preparationwork"includestheevaluationofthevalueofthetargetset,thebusinessoftherelevantinformationtoprepare,theenterpriseandthesuperiorunitandtheofficeofcommunication,etc..Whetherthepreparationworkisadequate,willdirectlyaffecttheeffectofperformanceevaluation.Iftheenterprisebasicdatainformationisnotaccurateorincomplete,itwillleadtosomedatacannotbeproducedormakesomedataisnotaccurate,directlyaffecttheevaluationresults.Inaddition,performanceevaluationbelongstotheintegratedbusiness,firmschooseespeciallydirectlyengagedintheperformanceevaluationofthestaffisveryimportant,theevaluationpersonneltotofindthesubstantiveissuesthroughindex,andputforwardreasonablesuggestionstotheenterpriseaccordingtotheindustrycharacteristicsandthecurrentsituationathomeandabroad.Inaddition,theevaluationprocess,timelimitrequirementsandthecontentoftheevaluationreportshouldbedeterminedinadvance,generallyshouldnotbetoolargeandmanychanges,toavoidaffectingthequalityofevaluation.3.3explorethedevelopmentpath,theperformanceevaluationandstrategicplanning.Enterpriseinternalmanagementlevelisuneven,managementabilityanddevelopmentstagearenotthesame.Totheorganiccombinationofenterpriseperformanceevaluationsystemandtheenterprisedevelopmentstrategy;tobedesignedandthecorrespondingevaluationindexaccordingtotheneedsoftheenterprisestrategicplanninggoalsandmarketcompetition;shouldpayattentiontotherealizationofthelong-terminterests,evenforthelong-terminterestsandforgoimmediateinterests;tofocusonthedevelopm