企业的绩效评价方式是决定员工工资,及调动员工创新性与积极性的关键。作为一种新颖的绩效评价与价值分配工具,SBU机制采用了独特的视角,将每个员工都视为一个独立的公司,将公司的价值评价方式──财务报表运用到员工的个人价值评价中来,员工的个人价值就是其财务报表中的财务数据。员工利用企业所提供的资源,为企业创造价值,同时也为自己创造价值。 Enterprise performance evaluation is to determine the wages of employees, and mobilize the staff of the key to innovative and motivated. As a novel performance appraisal and value allocation tool, the SBU mechanism takes a unique perspective, treating each employee as an independent company and applying the company’s value evaluation method, financial statements, to the employee’s personal value evaluation Come, the employee’s personal value is the financial data in their financial statements. Employees use the resources provided by the enterprise, to create value for the enterprise, but also to create value for themselves.