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一、背景介绍传化股份是民营制造企业中的上市公司、行业龙头企业;近几年施行以平衡计分卡与经济增加值相结合的绩效管理体制,并积极推行以责任会计理论为基础的“小核算体系”建设。通过小核算体系,将战略指标分解到每位员工,使其动态掌控目标完成情况,极大地激发了员工的工作主动性和积极性。小核算体系的具体指导思想是“以管理精细化、考核激励化为手段,以实现收入提高、成本费用控制、企业盈利为目的”。2012年下半
I. Background Introduction Chuanhua shares are listed companies and leading enterprises in private manufacturing enterprises. In recent years, a performance management system based on the combination of a balanced scorecard and economic value added has been implemented and an accountability accounting theory has been actively implemented “Small accounting system ” construction. Through the small accounting system, the strategic indicators will be decomposed into each employee, so that it can dynamically control the completion of the target, which greatly stimulates the staff’s initiative and enthusiasm. The specific guiding ideology of small accounting system is “to refine the management, assessment and incentives as a means to achieve higher revenues, cost control, corporate profits for the purpose.” Second half of 2012