摘要
国有企业是国民经济的重要力量,国有企业制度决定国有企业效率。针对国有企业绩效考核过程中存在的现实问题,应结合KPI与OKR绩效管理的先进理念,在思想层面与业务层面双向驱动加快国企绩效混改,设计出混改背景下国有企业绩效考核体系,加强国有企业管理层与员工的有效沟通,提高员工间的工作默契度与匹配度,深化岗位分级分类管理考核,强化预算约束和绩效管理,优化国有企业市场化分配机制,促进十四五期间国有资本和国有企业实现“做强做优做大”的总目标。
State-owned enterprises are important forces in the national economy,and the state-owned enterprise system determines their efficiency.Aiming at the practical problems existing in the performance appraisal process of state-owned enterprises,combined with the advanced concepts of KPI and OKR performance management,this paper designs a performance appraisal system for state-owned enterprises under the background of mixed reform.It can strengthens the effective communication between the management of state-owned enterprises and employees,improves the tacit understanding and matching degree of work among employees,deepens the assessment of post classification and classification management,strengthens budget constraints and performance management,optimizes the market-oriented distribution mechanism of state-owned enterprises,and promotes to achieve the overall goal of"becoming stronger,better and bigger"for state-owned capital and enterprises during the period of14th Five-Year Plan.
作者
张兰
孙旌凯
薛东波
ZHANG Lan;SUN Jing-kai;XUE Dong-bo(School of Accounting,Jilin University of Finance and Economics,Changchun 130117,China)
出处
《税务与经济》
CSSCI
北大核心
2022年第6期101-106,共6页
Taxation and Economy
基金
吉林省科技发展计划项目(20210601074FG)
长春社会科学院项目(ccss2022007)
吉林省企业财务与会计研究中心研究成果。
关键词
混改背景
国有企业绩效考核
KPI
OKR
创新
mixed-ownership reform background
performance appraisal of state-owned enterprises
KPI
OKR
innovation
