现代企业制度的建立,构筑了决策、执行和监督“三驾马车”并行的态势。而企业效能监察作为监督工作融入企业管理、强化内部控制、促进自我完善、提高企业效能效率效益的重要抓手,正越来越引起包括民营和国有企业在内的企业管理者的高度重视。本文拟就如何做好新形势下的企业效能监察工作做粗浅探索。一、以“风险”导向,以“目标”引航,“两个引擎”协同齐驱 The establishment of a modern enterprise system has created a parallel trend of decision-making, implementation and supervision of Troika. As an important starting point for integrating supervision into enterprise management, strengthening internal control, promoting self-improvement and improving efficiency and efficiency of enterprises, enterprise performance monitoring is attracting more and more attention from enterprise managers, including private and state-owned enterprises. This article intends to do a superficial exploration on how to do a good job in monitoring enterprise performance in the new situation. First, to “risk ” -oriented, “target ” pilotage, “two engines ” co-drive