投资项目绩效评价价值取向分析——基于循环经济理念

投资项目绩效评价价值取向对投资者进行投资决策起着重要作用,文章从投资理念、评价指标和评价方法等方面分析了传统绩效评价价值取向存在的缺陷,并在考虑生态效率的基础上,分析了循环经济下的投资项目绩效评价价值取向.     

关于高校项目支出绩效评价的思考

随着财政体制改革的不断深入,财政支出绩效评价制度的日趋完善,越来越多的高校项目支出被列为财政支出绩效评价对象,高校项目资金管理面临着新的挑战。据此,笔者结合近几年参与部分高校项目支出绩效自评和绩效财政评价的工作实践,阐述了高校项目支出绩效评价的意义与作用,分析了高校项目支出绩效评价工作的难点,并提出了几点建议。     

试论基于剩余收益的净现值法

剩余收益不仅可以作为一项投资绩效评价指标,还可以用来计算投资项目的净现值,进行项目投资决策分析。与传统的基于现金流量的净现值法相比较,基于剩余收益的净现值法不仅计算结果一致,而且实现了项目投资决策评价与项目投资绩效评价的有效统一。     

高校基建项目预算绩效评价研究

预算绩效评价是预算绩效管理的重要组成部分。随着我国高等教育规模的逐年扩大,高校基建项目预算支出逐年增加,加强高校基建项目预算绩效评价愈发重要。但是,当前很多高校在基建项目预算管理过程中,还存在着重预算轻绩效、项目超概算等突出问题。因此,在分析高校基建项目预算绩效评价的重要性基础上,阐述了高校基建项目预算绩效评价的现状,并从指标标准体系、评价方式方法、绩效管理约束三方面,分析了当前高校基建项目预算绩效评价面临的问题,并针对上述问题提出了相应的改进建议。     

基于DEA-CART算法的规划设计类项目绩效评价研究 ——以A研究院规划设计类项目为例

项目绩效评价作为项目管理的关键环节,在大数据、云计算等现代信息技术不断发展的背景下,以数据分析与挖掘技术为支撑实施科学、有效的项目绩效评价,有助于企业管理者及时、准确地获取项目绩效情况,及早发现绩效水平较低的项目并制定提高项目绩效水平的方案.文章以A风景园林规划研究院为研究对象,分析A研究院项目特点以及绩效评价现状问题,从项目投入和产出要素入手提出规划设计类项目绩效评价指标体系,并引入数据包络分析法以及机器学习算法,设计出基于DEA-CART模型的项目绩效评价方法.结果表明,该方法可以有效支持项目绩效科学评价与准确预测,为规划设计类项目绩效评价提供参考和借鉴.     

PPP模式下海绵城市项目的绩效评价研究

在我国海绵城市试点城市中,大多数海绵城市项目都采用了PPP模式进行相关建设工作,但由于PPP模式在建设项目中的复杂性,使得在对海绵城市PPP项目进行绩效评价时,遇到了较大的困难.本文以PPP模式下海绵城市绩效评价为研究对象,构建了海绵城市绩效评价指标体系,应用层次分析法和模糊综合评价法进行了绩效评价,并对武汉市S示范区海绵城市项目进行了实例分析,评价结果显示:武汉市S示范区海绵城市PPP项目绩效评价结果为良,此研究结果可对日后的海绵城市PPP项目进行绩效评价提供一定的借鉴意义.     

政策跟踪审计评价机制创新——以精准扶贫项目为例北大核心

从政策跟踪审计评价流程与评价指标两维出发,构建政策跟踪审计创新评价机制。首先,从审计项目评价过程与审计绩效评价过程出发,研究创新审计流程;然后,构建审计项目评价指标和审计绩效评价指标相结合的创新审计评价体系;最后,利用审计署精准扶贫政策跟踪审计项目对创新评价机制进行分析,以期采用例证方式为政策跟踪审计实务工作的开展提供一种思路。     

铁路建设工程项目绩效评价存在问题及对策

随着国民经济的迅速发展和铁路建设工程项目管理水平的提高,铁路建设企业急需一个系统、全面、综合的绩效评价体系。目前我国铁路建设工程项目的绩效评价仍然是建立在传统的以经验判断为主体的评价手段基础上,缺乏客观的标准。通过现状调研和研究,剖析了我国铁路建设工程项目绩效评价存在的问题,并进行了成因分析;基于此提出了加快铁路建设工程项目绩效评价工作的配套措施建议。     

财政项目支出评价标准模型的探讨

财政项目支出评价标准,目前主要有行业标准、计划标准、历史标准、经验标准四种。不同的标准用于财政项目支出绩效评价,会得到不同的结论,有其自身的局限性。文章提出了一种数学模型来确定财政支出项目绩效评价的标准,使财政支出项目评价标准更具客观性与科学性。     

会展类PPP项目运营绩效评价机制研究

现阶段会展类项目大多采取政府与社会资本合作模式,不但促进了会展行业发展,还提升了公共服务水平。但是,也出现了因监管力度缺乏导致的项目支付方式复杂和运营绩效低下,致使公共利益受损问题。会展类项目自身公益性与资本逐利性之间的冲突,绩效评价成为公益类PPP项目是否成功的重要工具。以经济管理、维护管理、组织管理、经营管理、客户满意度为一级指标设计绩效评价指标体系,构建会展类项目运营绩效评价机制,运用ANP及模糊综合评价法确定指标体系权重和绩效评价结果,最后将评价结果与政府付费挂钩,真正做到按效付费,从而保证了PPP健康可持续发展。     

软件企业员工绩效考评体系的设计

分析了软件企业员工绩效考核的作用和目的。根据软件企业人员的特点,运用层次分析法建立了绩效考核体系,并结合实例说明了其在软件企业员工绩效考核方面应用的有效性。     

基于BP神经网络的项目管理绩效评估模型研究

根据项目管理绩效评估中存在的问题,研究了运用BP神经网络方法进行绩效评估的可行性。利用神经网络的自学习、自调整以及非线性映射功能,确定了基于BP神经网络的项目管理绩效评估模型的结构和算法,并结合实例进行了实证分析,取得满意效果,为项目管理绩效评估提供了一种新思路。     

Wage Differences Between Men and Women: Performance Appraisal Ratings vs. Salary Allocation as the Locus of Bias

This article explores the nature and origins of wage differences between men and women in the context of a single large financial services organization. Data collected on 800 women and 1831 men showed that modest wage differences do exist and that they tend to be concentrated primarily in managerial levels. Two possible sources of bias in evaluation were assessed – performance appraisal ratings and the translation of performance appraisal ratings into salay. Our analyses showed that performance appraisal ratings, on average, do not differ between men and women at the same level; however, the relationship between performance appraisal ratings and salary was stronger for men then women, particularly at higher levels. This suggests that the salary allocation process, and not the performance appraisal process, may be the source of bias in large organizations.     

Performance appraisal: dimensions and determinants

Abstract

Using a sample of Spanish establishments in the manufacturing sector, this article analyses the determinants of the dimensions of performance appraisal. The dimensions examined are performance measures, who evaluates performance and frequency. The results show that the degree of autonomy of the workforce affects positively the use of subjective criteria. It is also more likely that performance appraisal is carried out by the supervisor in the presence of teams and internal promotions. Regarding the explanation of the frequency, teams affect negatively this dimension of performance appraisal.     

Can usefulness of performance appraisal interviews change organizational justice perceptions? A 4-year longitudinal study among public sector employees

This large-scale longitudinal study examined the hypothesis that the experienced usefulness of performance appraisal interviews affects justice perceptions and that changes in work life contribute to this effect. Our findings from 6592 employees who were nested in 1291 work groups over a 4-year period and who at baseline had not applied for a performance appraisal interview support this prediction. Specifically, the results of multilevel regression analyses showed that interviews that were experienced as useful improved justice perceptions significantly. In contrast, when the interviews were experienced as unhelpful, the impact on justice perceptions was negative. Furthermore, during negative changes in work life, useful interviews were especially important in helping prevent the deterioration of justice perceptions. The implications for organizational justice and the usefulness of the performance appraisal are discussed.     

知识员工绩效考核方法的探索

知识员工的绩效考核方法应适于知识员工的绩效特征。绩效考核方法可根据考核结果受考核者决策影响程度的不同,分为主观考核法与客观考核法两类。每一种主、客观考核法在知识员工的绩效考核中各有利弊且考核的侧重点各异。今后的研究可以将重点放在探索一种结合主观考核法与客观考核法优势的绩效考核方法,或者尝试将一种主观考核法与一种客观考核法有机结合,以实现对知识员工科学、高效地绩效考核。     

The transformation of the wage and performance appraisal system in a Japanese firm

This paper analyses how performance appraisal has affected the wages of employees in a unionized Japanese firm over time, using firm-level wage and performance appraisal data. Data show that the wage and performance-appraisal systems have been shifting to a performance basis, and away from the heavy reliance on age and seniority characteristic of the old systems. In the process, wage differentials among employees are becoming wider, particularly among those 37 to 41 years old and those 49 to 55 years old. Management introduced the new wage system through a process of concessionary bargaining. Surprisingly, employees, rather than the enterprise union, were able to convince management to modify their initial plans during bargaining over the new wage system.     

基于绩效工资改革下高职院校绩效考核评价体系探索

本文就高职院校绩效考核现状及存在的问题进行了剖析,提出了相应的绩效考核评价体系,健全了绩效考核反馈机制。以国家骨干高职院校深圳信息职业技术学院专任教师为例,把企业专家和一线技术工程人员纳入绩效考核的主体设计中并建立了绩效考核模型及绩效考核反馈机制流程,使绩效考核真正能调动教职工主动性并激发其潜能,增强高职院校的办学活力和竞争力。     

基于BSC的销售人员KPI考核方法及应用研究

对销售人员进行有效的绩效考核,直接关系到对销售人员的激励与约束,也影响着企业的内部管理。当前国内的企业在销售人员的考核中对绩效考核的内容考虑不全面,绩效考核结果没有充分利用。这些行为对绩效考核产生了消极的影响。企业应该从销售人员绩效考核指标入手,采用科学的管理方法,建立一整套销售人员的绩效考核体系,从而提高绩效考核在企业销售人员管理中的积极作用。     

The effect of procedural justice in the relationship between charismatic leadership and feedback reactions in performance appraisal

In this study, the relationship between procedural justice, charismatic leadership and feedback reactions (i.e. perceived feedback utility and feedback accuracy) is investigated. We conducted both regression analyses and path analyses (n = 299) to establish whether there is a moderating or mediating effect of charismatic leadership in the relationship between procedural justice and feedback reactions of teachers. Our results indicate there is a mediating effect of charismatic leadership. This demonstrates that besides the appraisal system, charismatic leadership is important for feedback reactions. Hence, supervisors should take into account that they have an important function to fulfill when conducting performance appraisals and not see performance appraisal as just another perfunctory system in human resource management.