论文部分内容阅读
企业的价值是追求股东财富最大化,现代的所有权和经营权相分离,使得股东必须对经营者进行约束,以防止与股东利益相背。股东对经营者约束的手段有两种:激励和监督。激励的关健问题即为对经营人员的业绩考核,定量和定性的完整的考核计划,才能带来更好的激发经营人员的积极性。本文概况总结了民营企业经营成果分配的四个阶段,并着重从第三阶段分析现代民营企业考核中的敏感性问题,针对不同的层级考核模式指出在实际工作中如何去规避这些问题,使企业的绩效考核真正落实。为民营企业真正健康、良性地发展提供建议。
The value of the enterprise is the pursuit of the maximization of shareholders’ wealth. The separation of ownership and management rights of modern times makes it necessary for shareholders to restrain the operators so as to prevent their interests from being opposed. Shareholders have two types of restraint for managers: motivation and supervision. Incentives for the key issue is the performance evaluation of business people, quantitative and qualitative assessment of the integrity of the project, in order to bring a better incentive to motivate managers. This article summarizes the four stages of the allocation of operating results of private enterprises, and focuses on the third phase of the analysis of the sensitivity of modern private enterprises in the assessment of the different levels of assessment model pointed out that in practical work to circumvent these problems so that enterprises The performance appraisal truly implemented. For the real healthy and healthy development of private enterprises to provide advice.