2002年美国《商业周刊》的调查表明:企业成功的第一要素是绩效管理。绩效管理的主要价值具体体现在:第一,绩效管理是实现企业战略目标的有效管理工具。在绩效管理的绩效计划阶段,经过组织目标分解,先把企业战略目标分解为企业层绩效指标(目标),然后结合各部门职责把企业层绩效 According to the 2002 Business Week Survey, the first element of business success is performance management. The main value of performance management is embodied in the following: First, performance management is an effective management tool to achieve the strategic objectives of the enterprise. In performance management performance planning stage, after the organizational goals decomposition, the first corporate strategic objectives into business-level performance indicators (goals), and then combine the various departments to the corporate performance of the performance