【摘要】 在信息化和国企工资改革的大背景下,绩效考核与业财融合的运用成为国有企业管理会计体系建设的重点。本文依托意义建构理论,基于对国企X会展中心的实地研究,考察了国企绩效考核与业财融合之间的内在关系。研究发现,X会展中心长达15年的绩效考核过程,根据业财融合程度的递进变化可以分为四个阶段,依次为无业财融合意识的绩效考核、业财融合意识萌发的绩效考核、业财融合发展的绩效考核和业财融合系统形成的绩效考核。在这个过程中,国企绩效考核演进推动了组织内部相关人员对于业财融合的意义构建,作用到考核参与者的认知和行为后就会带来业财融合程度的深化,业务人员真正成为企业价值创造的主体,进而提升企业业绩。这启示国企绩效考核改革实施者要重视业财融合对绩效考核改革的支撑作用,根据改进考核的需求适时推进企业内部业财融合升级。更多还原

【Abstract】 Under the background of informationization and salary reform of state-owned enterprises, the integration of business and finance and performance appraisal have become the focus of the construction of management accounting system of state-owned enterprises.Based on the theory of sense-making and the field study of the X Exhibition Center of state-owned enterprises, this paper investigates the internal relationship between the integration of business and finance and the performance appraisal of state-owned enterprises.It is found that in the performance appraisal process of X Convention and Exhibition Center for 15 years, the degree of business and finance integration will change, which can be divided into four stages: the performance appraisal without the business and finance integration consciousness, the performance appraisal starting to establish the business and finance integration consciousness, the performance appraisal in the development stage of business and financial integration and the performance appraisal in the formation stage of business and finance integration system.In this process, the evolution of performance appraisal in state-owned enterprises promotes the meaning construction of the relevant personnel within the organization for the integration of business and finance, which will deepen the development of the integration of business and finance after affecting the cognition and behavior of the assessment participants, and the business personnel will become the main body of enterprise value creation, thus improving the enterprise performance.This enlightens the implementer of performance appraisal reform in state-owned enterprises to pay attention to the supporting role of business and finance integration in performance appraisal reform, and timely promote the upgrading of enterprise internal business and finance integration according to the needs of improving performance appraisal.更多还原