对构建我国企业内部控制评价体系的几点看法——基于CSA视角

内部控制评价(或称检查、审查、评估),是完善企业内部控制制度并保证其有效实施的重要手段。建立科学严格的内部控制评价体系,不仅是内部控制制度本身实施的要求,也是保证企业经营战略有效执行的基石。目前国内内部控制评价的理论和实践发展还不成熟,而未能发展成独立的管理工具和体系,企业对内部控制评价的工作重视不够,内部控制评价工作分散、随意甚至无章可循,评价体系的建立更是无从谈起。鉴于上述情况,通过对内部控制评价相关问题的思考,探讨了我国企业内部控制评价体系构建中的问题。     

运用PDCA循环改进绩效考核的方案设计

绩效考核是企业经营管理的重要内容之一。本文指出了当前企业考核中普遍存在的问题，并将绩效考核作为一种系统管理工具。结合PDCA循环思想，提出了创建有效考核的一系列措施。     

略论资产评估中价值类型与评估方法的选择

资产评估是一项市场化、价值化的社会经济活动,它在产权转让、企业重组、资产流动等方面发挥重要作用,因此探讨如何选择、使用评估方法对资产评估质量和结果尤为重要。本文认为,资产价值类型决定于评估方法选择和使用,不同评估方法体现资产不同价值类型或者价值属性,必然形成不同的评估结果,因此价值类型或者价值属性与评估方法之间具有相关性、一致性。     

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。     

模糊综合评价法在供应商绩效评价体系中的应用

供应商的选择和评价是企业产品质量保证的源头,评价供应商受很多不确定因素的影响.本文在分析供应商评价指标体系所应遵循的CQDS原则的基础上,建立了供应商绩效评价体系的层次结构,构建了基于模糊综合评价法的供应商绩效评价模型,并对基于模糊综合评价法的供应商绩效评价进行了详尽的阐述.     

绩效考核问题探讨

绩效考核是提高绩效的重要工具。绩效考核是晋升、奖励和培训的依据。然而在现实中,很多单位的绩效考核都成了"走过场",在考核的过程中没有规范进行,从而没有把绩效考核的作用发挥出来。因此,需要对我国企事业单位的绩效考核工作进行分析、并设定科学的绩效考核体系。     

Stressing affordances: Towards an appraisal theory of technostress through a case study of hospital nurses' use of electronic medical record systems

Nurses use electronic medical record (EMR) systems to accomplish a variety of care-related tasks. Nurses, therefore, encounter a range of stressful situations and events related to using EMR systems, a phenomenon known as technostress. Previous research suggests that individuals appraise technostress differently. However, not much is known about the appraisal process of technostress. By integrating the literature on technostress, affordances, and appraisal theory, this paper introduces the appraisal theory of technostress, which is developed empirically through an interpretive case study involving interviews with hospital nurses. The appraisal theory of technostress explains how individuals process and appraise information about how to potentially act on technology-related stressful events through a system's features. Information about the event, and information about the action potential afforded by the system's features, is evaluated through an appraisal process that includes three appraisal checks: goal relevance, goal conduciveness, and value compatibility. The appraisal checks verify whether the action possibilities of the system's features align or misalign with an individual's goals and values related to action, and shape how the event and the system's features are appraised as challenge or hindrance techno-stressors. Overall, the study offers a novel theoretical perspective and methodological approach to conceptualizing and investigating technostress. More detailed contributions to research and practice are also discussed.     

不动产估价企业诚信等级评价初探

不动产估价企业诚信等级评价指标体系及评价研究，对于认识估价公司诚信状况，遏制不动产估价失信现象的发生，加强不动产估价市场诚信建设有着重要作用。文章依据诚信等级评价的基本理论，以江苏省某估价公司为例，在广泛调研的基础上，探讨不动产估价企业诚信等级综合评价指标的内涵、评价指标体系的内容和评价方法，并提出不动产估价协会应负责开展不动产估价企业诚信等级评定工作的观点。     

The performance of performance appraisal systems: understanding the linkage between appraisal structure and appraisal discrimination complaints

Abstract

Employee perceptions of the fairness of performance evaluations are critical to the success of any appraisal system. Research on performance management includes extensive studies on how bias emerges in the appraisal process. Despite this, there is no empirical evidence linking formal discrimination complaint filings – a key measure of bias - and performance appraisals. To close this gap, we conduct an empirical analysis using information on appraisal systems and discrimination complaints from the US federal government. Our findings suggest that agencies with better-designed appraisal systems will experience higher appraisal-related discrimination complaints, contrary to expectations. In particular, an expansion of training and voice opportunities are associated with an increase in appraisal discrimination complaints, while increased differentiation between performers is not consistently associated with complaints. For managers struggling with performance management, it may be better to spend time on improving performance-focused interpersonal communication rather than redesigning appraisal systems.     

管理软件质量评价模型研究

管理软件的质量评价是企业软件管理工作中重要的活动之一。从软件使用阶段和软件维护阶段构建了一套管理软件质量评价指标体系,采用灰色建模方法将该评价体系结合实例进行分析和验证。研究结果表明该方法的有效性。     

自我监控、互惠机会与考核目的对绩效评价结果的影响 ——一项准实验研究

绩效考核是人力资源管理的重要工作,考核结果出现偏差是绩效评价常见的问题。从评价者人格特质和考核情境因素入手,分析评价者的心理过程和行为表现,为理解考核结果偏差提供了新的视角。以学生评教准实验模拟绩效评价活动,数据分析表明:评价者自我监控水平、评价者和被评价者之间的互惠机会、评价目的对评价结果有独立的显著影响;自我监控水平和互惠机会、自我监控水平和考核目的、自我监控水平、互惠机会和考核目的对评价结果有交互影响;高自我监控水平的评价者,在有互惠机会和管理性考核时,有更多的高评行为。研究证实了评价者人格特质和考核情境因素对考核结果的主效应和交互效应,对指导绩效考核实践有一定的价值。     

The social context of performance appraisal and appraisal reactions: A meta‐analysis

This study reviews and meta‐analyzes the literature on the social context of performance appraisal. Results indicate that aspects of rater‐ratee relationship quality (i.e., supervisor satisfaction, supervisor support, supervisor trust) are strongly related to ratee reactions to performance appraisals. Rater‐ratee relationship quality is more strongly related to appraisal reactions than appraisal participation or performance ratings. Integrating social exchange theory with procedural justice theory, this article tested whether or not the relationship quality–appraisal reactions relationship was due to relationships between relationship quality and instrumental resources for the ratee (i.e., appraisal participation and rating favorability). When controlling for relationships between these resources and appraisal reactions, a direct path between relationship quality and reactions was significant, supporting a relational model of the exchange between appraisal partners. The relationship quality–appraisal reaction relationship was not moderated by performance rating favorability or appraisal participation. In total, these results highlight the importance of relationship quality to employee reactions to performance appraisal—and the importance of ratee reactions as an important resource in the social exchange between appraisal partners. Implications for theory, practice, and future research are discussed. © 2012 Wiley Periodicals, Inc.     

管理反生产行为:绩效考核是把双刃剑

绩效考核对减少和杜绝反生产行为作用明显,但同时也可能导致新的反生产行为。就管理反生产行为而言,绩效考核是把双刃剑。为了有效发挥绩效考核对反生产行为的抑制作用,减少其鼓动作用,管理者应该根据各种反生产行为的特征采取相应的考核措施、构建科学的绩效考核体系,同时还需要塑造积极的伦理氛围。     

医院职工绩效考核方案探讨

医院职工绩效考核是医院全面建立科学的现代管理制度、实现医院战略目标的重要手段。本文阐述了医院绩效考核的意义,对医院职工绩效考核方案在制定过程中需要考虑的要素,及内容方面所要囊括的重要事项进行了研究和探讨。     

Unionised employee's reactions to the introduction of a goal‐based performance appraisal system1

While performance appraisal research has a rich history, we sought to address a long‐noted void in the human resource management (HRM) literature, namely an investigation of employees' reactions to a newly introduced performance appraisal. Specifically, we examined the reaction of 408 unionised employees to a newly introduced performance appraisal system. Reactions examined included appraisal satisfaction, job satisfaction, appraisal fairness, goal setting and the perceived purpose of the system. Satisfaction with the appraisal system was higher when (a) employees perceived it as being fair, (b) it was used primarily for developmental purposes and (c) it allowed them to participate in goal setting. Of additional importance, perception of a developmental focus in the appraisal partially mediated the relationship between appraisal satisfaction, and each of job satisfaction, appraisal fairness and goal setting.     

对团队绩效考核体系的战略性思考

绩效考核如何反映企业战略要求一直是困扰人力资源管理理论研究者和实践者的一个棘手问题。而如何对团队进行绩效考核更是一个时下急需解决的问题。本文将从对团队绩效考核的有关实践来说明绩效考核中的一些主要问题,并对团队绩效考核体系的设计提出一些建议。     

新形势下国有企业人力资源绩效考核改进措施

在新时期,企业想要保持健康发展,必须完善内部控制制度,建立现代企业管理模式,优化绩效考核制度.如今国有企业的绩效考核制度已取得初步成效,但也不应回避绩效考核在实施中遇到的瓶颈,仍需不断探索,寻找支持国有企业长期战略规划要求的绩效考核体系,并伴随着企业的发展变化及时进行调整使之顺利落地.基于此,本文主要分析了新形势下国有...     

浅析人力资源管理部门绩效考核工作的开展与实施

绩效考核是现代人力资源管理部门的重要工作之一,其在我国的企业中也得到了广泛的应用。但是我国企业的绩效考核工作开展却不尽如人意。这也使得如何能够根据企业的实际情况可学有效的进行绩效考核工作成为了现代企业人力资源管理部门面临的首要问题。本文就人力资源管理部门绩效考核工作的开展与实施进行了简要论述。     

探讨绩效考核在医院管理中的应用

医院绩效考核是为调动员工积极性、提升科室管理、促进医院发展而采用的一种有效管理方法。本文阐述了医院管理中应用绩效考核的意义,并对绩效考核在医院管理中的具体应用细则做了详细分析。     

浅谈绩效考核

绩效考评是实现企业目标的重要手段,在实施中应制订完善的绩效考评管理规定,从人力资源系统管理的整体角度看待绩效考评,合理使用三种类型的考评并保证考评方案的顺畅实施。