企业财务人员的业绩考核与激励

辽宁科技大学毕业设计（论文）第I页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；措施辽宁科技大学毕业设计（论文）第II页AbstractFinancestaffintheenterprisetobearanimportantroleintheimplementationofperformanceappraisalofAccountantsandincentivetoensurethataccountingdepartmentshavebecomeandeventherelationshipbetweenthefunctionsofthefundamentalinterestsoftheentireenterprise.Therefore,inordertostrengthenitscorporatefinancestaffofscientificassessmentandincentivetomobilizetheenthusiasmofthefinancialofficers,financialofficerstoplayagoodfinancialmanagementfunctionsoftheenterpriseandcorporatefinancestafftomaintainconsistentoverallstrategytopromoteitsvalueintheenterprisetoplayagreatervalue-addedprocessrole,inordertocreatevalueandmaximizethebenefits.Inthispaper,examinationofthemeaningofthefinancialofficers,financialofficersoftheneedforevaluationandincentive,howtomobilizetheenthusiasmofthefinancialstafftoanalyzethefinancialstaffassessmentandappraisalofthegeneralapproachtothinking.Financestaffalsointroducedthegeneralprinciplesofmotivation,ideas,methodsandconcretemeasures.BrieflysummedupthecorporatefinancestaffassessmentofthescientificmethodandmotivationKeywordFinancestaff；Assessment；Incentive；Measures辽宁科技大学毕业设计（论文）第III页目录摘要........................................................................................................................................................ⅠAbstract..................................................................................................................................................Ⅱ第1章绪论..........................................................................................................................................11.1写作背景.................................................................................................................................11.2国内外对财务人员考核与激励研究的现状...................................................................11.3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..............................................................................32.1调动会计人员积极性............................................................................................................32.2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..........................................................................................................43.1财务人员业绩考核的含义...................................................................................................43.2财务人员考核的一般思路.................................................................................................43.2.1对企业财会部门进行绩效考评..............................................................................53.2.2对财会人员进行绩效考评.......................................................................................5第4章财务人员的激励....................................................................................................................74.1激励的一般原理.....................................................................................................................74.1.1弗洛姆（V.H.Vroom）的“期望理论”..........................................................84.1.2目标设置理论..............................................................................................................84.2财务人员激励的模式分析...................................................................................................94.3制定财务人员激励措施的原则.........................................................................................94.3.1激励要因人而异........................................................................................................94.3.2奖惩适度...................................................................................................................104.3.3公平性.......................................................................................................................104.3.4奖励正确的事情.....................................................................................................104.4对财务人员激励的一般思路............................................................................................114.4.1目标激励....................................................................................................................11辽宁科技大学毕业设计（论文）第IV页4.4.2尊重激励....................................................................................................................114.4.3参与激励....................................................................................................................114.4.4工作激励...................................................................................................................124.4.5培训和发展机会激励.............................................................................................