摘要
企業(yè)績效評價是市場經(jīng)濟發(fā)展到一定階段的產(chǎn)物，是成熟市場經(jīng)濟國家用于監(jiān)管企業(yè)的科學方法和有效手段。企業(yè)業(yè)績評價問題是任何一個經(jīng)濟體系中的核心問題。在科技日新月異信息高速發(fā)展的現(xiàn)代社會，建立起一套完整的現(xiàn)代企業(yè)績效評價體系以適應市場經(jīng)濟體制和現(xiàn)代企業(yè)制度的要求，客觀公正地評判企業(yè)經(jīng)營者的真實業(yè)績，規(guī)范企業(yè)經(jīng)營行為，促進企業(yè)整體長遠發(fā)展，在我國市場經(jīng)濟的條件下具有十分重大的意義。
績效評價是企業(yè)管理的重要課題，一個好的績效評價體系可以激活整個組織。在考慮企業(yè)績效評價要求的基礎上，本文將以哈爾濱xx會計公司為研究對象，介紹績效評價的概念、方法及相關理論，運用其評價指標及方法進行分析和研究、理論分析與案例分析相結合的方法，從宏觀角度和微觀角度出發(fā)，探討企業(yè)績效評價運用的實際問題。明確績效評價對企業(yè)的重要意義，構建新的歷史時期下企業(yè)績效評價體系。
關鍵詞 企業(yè)績效 績效評價 評價體系 評價方法和指標
Abstract
Performance enterprise is the development of market economy to a certain stage of the product is a mature market economy country for the supervision of enterprises and an effective means of scientific methods. Enterprise performance is a key question. The advancement of technology in the rapid development of modern information society, to establish a complete set of modern enterprise performance eva luation system in order to adapt to market economy and modern enterprise system, an objective and fair to judge the true business performance, standardize enterprise behavior, and promote the overall long-term development of enterprises in China's market economy under conditions of great significance.
Performance appraisal is an important subject of corporate governance. A good performance appraisal system can be activated throughout the organization. In considering the requirements of performance eva luation on the basis of this article will be Xinyuan Harbin study accounting firms to introduce the concept of performance eva luation, methods and related theory, the use of the eva luation lindicators and methods of analysis and research, theoretical analysis and case analysis combination of methods, from a macro perspective and micro-perspective, to explore the use of performance eva luation of practical problems. It is importance for the enterprise to build a new appraisal system of enterprise performance in historical period

Key words enterprise performance performance eva luation eva luation system eva luation methods and indicators