本文通过分析企业职能部门绩效考核管理普遍存在的问题,重点阐述了“管理创造价值”的工作理念,基于该理念如何将企业战略与职能部门绩效考核管理紧密联动,优化与改进职能部门绩效考核的体系框架、考核内容、考核办法。 Based on the analysis of the problems existing in the performance appraisal and management of enterprise functional departments, this paper mainly elaborates the working concept of “managing and creating value”, and based on this concept, how to link the enterprise strategy and functional department performance appraisal and management closely to optimize and improve the performance of functional departments Assessment of the system framework, assessment content, assessment methods.