重大突发公共卫生事件下的企业业绩考核指标体系优化研究  

Performance Evaluation of Enterprises during the COVID-19 Pandemic

作　　者：杨珊华 王斌[2] 张伟华[2] 刘金钊 Yang Shanhua

机构地区：[1]中国医药集团有限公司,100191 [2]北京工商大学,100048

出　　处：《会计研究》2021年第10期43-50,共8页Accounting Research

基　　金：国家社科基金“重大突发公共卫生事件下的企业会计问题及应对”(20STB021)的阶段性研究成果;国家社会科学基金社科学术社团主题学术活动的资助。

摘　　要：业绩考核是企业管理控制的重要机制,是引导企业战略落地的有效工具。新冠疫情对企业生产经营造成严重冲击,从经营可控性、考核目标确定、考核重点和社会责任定位等方面影响了企业业绩考核指标设计。本文通过实地调研访谈分析新冠肺炎疫情之类的重大突发公共卫生事件下的企业业绩考核指标体系优化问题,为企业应对不确定性,优化业绩考核指标体系,实现可持续发展与价值增值提供参考。Performance evaluation is an important part of enterprise management control system.It is an effective tool to guide the implementation of enterprise strategies.The COVID-19 pandemic adversely affects the production and operation of enterprises.It also affects the controllability of performance,performance target setting and social responsibility orientation of enterprises.This paper analyzes performance evaluation of enterprises during the COVID-19 pandemic and concludes with suggestions for coping with uncertainty,optimizing performance evaluation systems,and achieving sustainable development and value addition.

关 键 词：新冠疫情 业绩考核指标体系 国有企业 社会责任 

分 类 号：F272.92[经济管理—企业管理]