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绩效考核是经营管理的一项重要内容,最早应用于企业,通过制定科学的标准、配备合理的指标、采用有效的方法、对生产经营的过程与结果进行判断与评价。随着经济的发展,绩效考核也应用到事业单位。但是企业的绩效考核可以通过生产产品来计量,而事业单位公益性的工作性质很难与以盈利性为主要目的企业来相比,由于事业单位绩效考核很难量化,它是通过提供公共服务来实现社会价值,所以事业单位的绩效考核要比企业难以考核。本文从事业单位绩效考核的目的及方法说起,阐述目前多数事业单位绩效考核存在的误区,提出了相应改进的措施。
Performance appraisal is an important content of operation and management. It is the earliest applied to enterprises. By formulating scientific standards, equipping with reasonable indicators and using effective methods, the process and result of production and operation are judged and evaluated. With the economic development, performance appraisal also applied to institutions. However, the performance appraisal of an enterprise can be measured through the production of products. However, the nature of the public welfare work of a public institution is hard to compare with the profit-oriented enterprises. Since the performance evaluation of a public institution is difficult to quantify, it is through the provision of public services Achieve social value, so the performance evaluation of institutions than the enterprise is difficult to assess. This article starts with the purpose and method of the performance appraisal of the public institutions, elaborates the current misunderstandings in the performance appraisal of most public institutions, and puts forward some corresponding measures for improvement.