房地产企业财务管理人员绩效考核体系研究

为使房地产企业有效应对近年来由行政性调控向市场化改革的重大调整与变化，特别是营改增政策的全面实行，房地产企业财务管理人员绩效考核制度必须与时俱进，才能有效控制房地产企业财务风险，提高房地产企业的生存能力和竞争能力。以北京 B 地产公司为例，综合运用 KPI 关键指标法，目标管理法，提出了可操作实施的绩效指标，并形成一套绩效考核制度的优化方案。对于房地产企业激励财务管理人员完成筹措资金并有效投放和使用资金的任务，提高财务管理水平，增加经济效益有一定的借鉴意义。

Research on the Performance Evaluation System of FinancialManagement in Real Estate Enterprises

Market reforming hits the real estate enterprise heavily in recent years，especially the “business tax into theimplementation of value added tax” policy. As a result，the financial management personnel performance appraisal system shouldadvance with the trend so that the bad influences can be addressed successfully. Based on the KPI key index method and targetmanagement method，this study took the real estate company B in Beijing as example. A type of operable performance index and aset of feasible performance evaluation of the optimization program were also presented，which can be of vital use for real estateenterprises to encourage financial management personnel to improve the financial management standard.