企业财务人员的业绩考核与激励.doc

企业财务人员的业绩考核与激励 摘要 财务人员在企业中承担着举足轻重的作用，对财会人员实施绩效考核与激励就成了保证财会部门职能乃至关系整个企业利益的根本。因此，要加强对企业财务人员科学的考核与激励，调动财务人员积极性,发挥好财务人员的财务管理职能，要求企业财务人员与企业总体战略保持一致，促使其在企业价值增值过程中发挥更大的作用，为企业创造价值与利益的最大化。 本文阐述了财务人员考核的含义，财务人员考核与激励的必要性，如何调动财务人员的积极性，分析了财务人员考核的一般思路和考评办法。还介绍了财务人员激励的一般原理、思路方法和具体措施。简单总结了企业财务人员考核与激励的科学方法。 关键词 财务人员；考核；激励；措施 Abstract Finance staff in the enterprise to bear an important role in the implementation of performance appraisal of Accountants and incentive to ensure that accounting departments have become and even the relationship between the functions of the fundamental interests of the entire enterprise. Therefore, in order to strengthen its corporate finance staff of scientific assessment and incentive to mobilize the enthusiasm of the financial officers, financial officers to play a good financial management functions of the enterprise and corporate finance staff to maintain consistent overall strategy to promote its value in the enterprise to play a greater value-added process role, in order to create value and maximize the benefits. In this paper, examination of the meaning of the financial officers, financial officers of the need for evaluation and incentive, how to mobilize the enthusiasm of the financial staff to analyze the financial staff assessment and appraisal of the general approach to thinking. Finance staff also introduced the general principles of motivation, ideas, methods and concrete measures. Briefly summed up the corporate finance staff assessment of the scientific method and motivation Key word Finance staff；Assessment；Incentive；Measures 目录 摘要 Ⅰ Abstract Ⅱ 第1章 绪论 1 1.1 写作背景 1 1.2国内外对财务人员考核与激励研究的现状 1 1.3论题的研究内容及意义 2 第2章 财务人员业绩考核与激励的必要性 3 2.1调动会计人员积极性 3 2.2会计人员完善自我,实现自身价值目标的需要 3 第3章 财务人员的业绩考核 4 3.1财务人员业绩考核的含义 4 3.2 财务人员考核的一般思路 4 3.2.1对企业财会部门进行绩效考评 5 3.2.2对财会人员进行绩效考评 5 第4章 财务人员的激励 7 4.1激励的一般原理 7 4.1.1弗洛姆（V. H. Vroom）的“期望理论” 8 4.1.2目标设置理论 8 4.2财务人员激励的模式分析 9 4.3制定财务人员激励措施的原则 9 4.3.1激励要因人而异? 9 4.3.2奖惩适度? 10 4.3.3公平性? 10 4