本文就企业绩效考核的指导思想、绩效项目的有效沟通、考核指标定性定量、目标管理过程受控及考核方法适用性等关于绩效考核成败的密切相关问题进行阐述。绩效考核是一项系统工程,企业通过制定战略目标体系和目标责任体系将企业的战略规划设想和年度工作目标贯穿其中,再通过目标管理将工作目 This article elaborates on the related problems of success or failure of performance appraisal, such as the guiding ideology of enterprise performance appraisal, the effective communication of performance items, the qualitative and quantitative appraisal indicators, the control of the target management process and the applicability of appraisal methods. Performance appraisal is a systematic project, enterprises through the development of a strategic target system and the target responsibility system will be the strategic planning of enterprises and annual work objectives through them, and then through the management of the project objectives