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激励制度是实现管理目标的重要保障,绩效考核是构成激励制度的基础,激励机制依赖绩效考核指标而建立。2015年1月1日我国正式实施了《中央管理企业负责人薪酬制度改革方案》,在此背景下本文通过阐述绩效考核和激励机制相关理论,分析央企激励机制中的问题和原因,以及绩效改革对央企激励机制的影响,以期通过绩效考核改革这种制度创新建立以绩效考核为基础的激励机制。
Incentive system is an important guarantee to achieve management objectives, performance appraisal is the basis of the incentive system, and incentive mechanism relies on performance appraisal indicators. On January 1, 2015, China formally implemented the “Compensation Plan for the Central Person in Charge of Enterprise Management”. In this context, this article analyzes the problems and causes in the incentive mechanism of the central SOEs by expatiating on the relevant theories of performance appraisal and incentive mechanism, as well as the performance reform The impact of the incentive mechanism for the central enterprises, with a view to reform through the performance appraisal system to create innovation based on performance appraisal-based incentive mechanism.