With the development of socialized large-scale production and increasingly fierce market competition,enterprises are promoted to achieve a leap-forward development from the single entity to group operations.However,due to the gradual expansion of the scale of business operations and the continuous complexity and diversification of the organizational structure,Chinese enterprise groups have encountered a series of unprecedented challenges in their internal management.Among them,the most prominent problem is financial control.It not only becomes a bottleneck for the development of enterprise groups,but also is one of the biggest hidden dangers of corporate financial risks.In order to give full play to the role of the financial department in controlling and enhancing the financial staffs contribution to the value-added of the enterprise group,it is very important for the development of the enterprise group to establish a set of reasonable and effective financial performance appraisal system.This article mainly uses the literature analysis method and the case analysis method to deeply study the financial performance appraisal system of the enterprise group.First of all,the relevant theories of performance appraisal and financial control were elaborated and analyzed,which laid the theoretical foundation of this article.Secondly,through the collection of data,on-site interviews and other means to master first-hand information,the status quo of the financial performance appraisal of JY Group Corporation is studied.The problems and causes in the current assessment process are discussed.Combining with the actual situation of JY Group Corporation,it mainly uses scientific assessment methods such as balanced score card method,360-degree performance appraisal method and key performance indicators method,and selects qualitative and quantitative performance appraisal indicators and weights.At the same time,it optimizes the performance appraisal methods,the main body of the assessment,and the assessment cycle.In the end,this article has built a set of financial personnel performance assessment system for JY Group Corporation with a strategic goal as the core and financial control as the guidance,and proposed safeguard measures that should be taken when the appraisal system is implemented. |