摘要
Abstract
In the era of high-quality development,comprehensively strengthening budget performance management has become a key element in deepening the reform of the budget system.The development history of Chinese enterprise performance management is divided into such five stages as personnel appraisal,performance appraisal,performance management,strategic performance management,and value performance management.In order to give full play to the role of value creation,this paper proposes a new set of multi-dimensional performance appraisal management systems,which builds a value performance management system centered on asset value creation by establishing evaluation descriptions of three dimensions,namely,business,plan,and index,and determining the key tasks,key indexes,and quantitative targets of the asset unit in the short,medium,and long-term operations.The application examples at the level of an overseas project and company headquarters show that the method can coordinate the implementation of the strategy and financial performance,which is conducive to the growth of the company's value investment and realizes high-quality development by using incremental volume to bring stock and pursue management benefits.关键词
石油公司/绩效管理/价值投资/国际化经营/资产创效Key words
oil company/performance management/value investment/international business/asset value creation