外文翻譯--影響績效評估及系統(tǒng)管理因素

1、<p><b>　　中文3988字</b></p><p>　　本科畢業(yè)論文（設計）</p><p><b>　　外文翻譯</b></p><p>　　外文出處 Management Services </p><p>　　

2、外文作者 Veronica Martinez, Mike Kennerley, Richard Harpley </p><p>　　Richard Wakelen,Kathy Hart, James Webb </p><p><b>　　原文：</b></p><p>　　Impact of Performan

3、ce Measurement and Management Systems</p><p>　　Veronica Martinez,Mike Kennerley,Richard Harpley,Richard Wakelen,Kathy Hart,James Webb</p><p>　　The external effects of PMS – really, downstream im

4、pacts – are reflected in customers’ satisfaction, company reputation, plus regulators’ and local councils’ satisfaction.</p><p>　　EDF Energy’s External effects of PMS</p><p>　　Our analysis shows

5、 that PMS improved EDF Energy customers’ perception. Months after the PMS implementation, service trends show that customers notice the difference in service delivery. In some areas, complaint letters decreased and comme

6、ndatory letters increased. Consequently, PMS has improved EDF Energy’s reputation and image among institutions and competitors. For example, take the comment from a DTI manager that: “the DTI regards EDF Energy as a comp

7、any which has moved on from the traditiona</p><p>　　Despite some other researchers’ findingsj, our research shows that it is extremely difficult to isolate the financial impact of PMS from other concurrent m

8、anagement initiatives. Our analysis of the effect of PMS on EDF Energy’s profitability did not show any clear pattern so far. The logic might suggest that EDF Energy should have improved its profitability by enhancing pr

9、oductivity, customers’ satisfaction and corporate reputation as a result of the use of PMS; however, the hard (financial) evi</p><p>　　Early data shows that PMS has had some benefits on stakeholder relations

10、hips. In particular, city councils and contractors are more responsive about the expectations of different parties in relation to EDF Energy contracts; and performance communication is considered to be more effective. Fo

11、r example, a manager explained that as a result of a joint scorecard with a city council, EDF Energy now has a clearer idea of the city council’s particular priorities for restoring the service in the event o</p>

12、<p>　　Negative Effects of PMS in EDF Energy’s Performance:The Problems</p><p>　　EDF Energy has also identified, through this analysis, a few negative impacts</p><p>　　too. The Top 7 negativ

13、e effects of PMS from our data analysis are highlighted</p><p>　　in Table 3.</p><p>　　The most significant of these is that some of EDF Energy’s employees found</p><p>　　PMS to be t

14、oo time-consuming, especially at the initial implementation stage</p><p>　　because the benefits were then uncertain. </p><p>　　They did not know the new process and therefore everything was diff

15、icult to remember and implied more work to be done.</p><p>　　EDF Energy’s experience also shows that ‘over-complicated measures’ become difficult to understand and manage. They make employees lose attention

16、and interest in them. EDF Energy’s learning experience shows that 12 to 20 simple measures are the optimal number to keep employees interested, and these helped to focus them on the key business issues.</p><p&

17、gt;　　EDF Energy's experience also shows that 'over-complicated measures' become difficult to understand and manage. They make employees lose attention and interest in them. EDF Energy's learning experienc

18、e shows that 12 to 20 simple measures are the optimal number to keep employees interested, and these helped to focus them on the key business issues.</p><p>　　EDF Energy's staff also thought that 'mi

19、sleading prioritisation' is one of PMS's main drawbacks. That is illustrated when a 'red' measure flashes (in a trafficlights reporting visualisation) it gets people's attention, focus and resources -

20、 even though this measure might not be as important as other measures in 'green'. In this way, resources and attention can easily be diverted away from potentially more vital measures.</p><p>　　At th

21、e strategic level, some of EDF Energy's senior managers found that PMS can be somewhat mechanistic - thereby limiting the freedom for intuitive management. At the tactical level too, the performance review process of

22、 PMS can be quite monotonous. This means that managers have to continuously refresh the way in which performance is reviewed to keep it interesting and attractive. Hence the leadership role of local managers plays a key

23、role in the success of the performance management systems; </p><p>　　Benefits from Performance Management Reviews</p><p>　　(Figure 2 page 10) The 'agency theory' of the firm (an academic

24、 construct about dependencies) suggests that organisations implementing performance reviews seek to control their employees' performance, and so the firm's efficiency and effectiveness and therefore its financial

25、 results and attractiveness to stakeholders - not least its customers and investors.</p><p>　　Our previous research shows that firms could obtain additional benefits from performance reviews on 'the inte

26、rnal way their organisations perform', since this is a dependency of these firms' productivity, profitability and reputation.</p><p>　　Our findings at EDF Energy show that:Performance reviews at oper

27、ational levels have the power to:</p><p>　　Drive new routines and practices, and eventually drive cultural changes</p><p>　　Change people’s behaviours</p><p>　　Develop key competenc

28、ies</p><p>　　Make operational improvements</p><p>　　Improve business results</p><p>　　Refresh the whole organisation bottom-up</p><p>　　Create hard-to-replicate skills&

29、lt;/p><p>　　Drive organisational learning</p><p>　　Performance reviews at executive level have the power to:</p><p>　　Improve management capabilities</p><p>　　Improve peop

30、le management skills</p><p>　　The implications for practice are:</p><p>　　Performance reviews have a direct effect on the ‘internal way organisations perform, which influences firms’ sustainable

31、 competitive advantage</p><p>　　Managers should consider the deployment of performance reviews to operational levels to ‘liberate the full potential’ of their PMS.</p><p>　　Organisations that id

32、entify and understand the factors that positively affect performance reviews have ‘more opportunities to maximisetheir results’.</p><p>　　Organisations implementing performance reviews only at managerial lev

33、els are potentially missing more than 50% of their benefits.</p><p>　　Factors Moderating the Benefits of PMS in EDF Energy</p><p>　　Our analysis identified seven factors that influence the PMS e

34、ffects on EDF</p><p>　　Energy’s performance. They are:</p><p>　　1. Corporate principles and values</p><p>　　2. Local leadership</p><p>　　3. Top management commitment<

35、;/p><p>　　4. Maturity of PMS</p><p>　　5. Underpinning performance management reviews</p><p>　　6. Accuracy of measures</p><p>　　7. Involvement of employees in the solutions

36、 of operational problems.</p><p>　　The first three factors are related to EDF Energy's leadership and management and the last four factors to the PMS use and design. The following figure highlights these

37、 factors, (figure3)</p><p>　　Corporate principles and values</p><p>　　EDF Energy's cultural change, from a reactive to proactive mode of action, has transformed its principles and values. In

38、 particular, our research identified that its 'tolerance to failure' is a key factor that affects the success of PMS, for example, employees feel less and are more open to talking about aspects of performance. Th

39、is creates a different working environment where people are prepared to take some risks, create new approaches to improve performance, challenge their targets, and so o</p><p>　　It is impossible to fully qua

40、ntify the full impact of this significant difference in attitudes, other than to acknowledge that it exists and that it is perceived as a positive force.</p><p>　　Local leadership</p><p>　　We re

41、fer here to local leadership as the leadership executed by business unit managers, functional managers and team leaders.</p><p>　　We found that local leadership has great influence on the PMS success. We ana

42、lysed three EDF Energy business units with similar operations, scorecards, measures, targets, etc.</p><p>　　We identified that one particular business unit excels in productivity, development of action plans

43、 and operational improvements. After comparing these three business units, our analysis concluded that the local leadership was the factor that differentiates this one's exceptional performance.</p><p>　

44、　We realised that people working in this particular business unit are more engaged with PMS, motivated through different (nonfinancial) incentives. For example, the business unit's leader edits a local newsletter dis

45、tributing news about performance and targets, congratulating teams that over-perform, organising drinks out to celebrate performance, creating groups of best performers, etc. This leader appears to have a mental model of

46、 how to encourage people to use PMS and achieve targets.</p><p>　　Maturity of PMS PMS</p><p>　　Our analysis of the different effects of PMS shows that the level of PMS maturity affects the resul

47、ts of performance measurement systems. Firstly, our analysis shows that there is a close correlation between PMS maturity and the degree of improvements and changes.</p><p>　　Second, our research also shows

48、a correlation between PMS maturity and analytical thinking. The business unit with more experience in PMS uses the scorecard to support the development of new techniques. One of them is the 'live line technique'

49、that improves service delivery during maintenance or faults and reduces penalty costs. In summary, we identified a preliminary pattern: the higher the PMS maturity - and so confidence in applying data to help achieve bet

50、ter performance solutions and operat</p><p>　　A retrospective view of the PMS implementation at EDF Energy</p><p>　　Lastly, EDF Energy's managers were asked a retrospective question in order

51、 to assess the overall effects of their performance management systems: If you had the opportunity to implement PMS again, would you do so?</p><p>　　Interestingly, nobody said no - every one of the 36 interv

52、iewees would implement PMS again without hesitation. Why? Generally, they pointed out that PMS has provided focus and a different way to operate their business.</p><p>　　The over-riding perception was that t

53、he effort and resources that EDF Energy invested in enhanced performance measurement and management systems provided a real and substantial payback over time.</p><p>　　Our conclusions are that PMS implementa

54、tion is not an easy route to success (and most worthwhile things do not fall into that category).</p><p>　　It requires perseverance, large doses of encouragement, management listening in order to iron-out so

55、me initial implementation glitches, the quantification of largely intangible benefits, and patience for the realisation of tangible outcomes. But it is worth it most of all for aligning management and staff efforts with

56、the organisation's strategic objectives.</p><p>　　That is one enormous return on investment that company finance directors need to be aware of when considering such initiative budgets.</p><p&g

57、t;　　Conclusions and forwardlooking suggestions</p><p>　　Using this as a benchmark, organisations can compare their PMS effects on the Survey Results and identify their own effects. It will help them understa

58、nd what effects can be maximised and what others should be minimised.</p><p>　　In this case, EDF Energy currently has the right attitudes, behaviours and routines to enable it to sustain a competitive positi

59、on in its market. So far, the company has done the hard work of designing and implementing its PMS. However, it will be important for management to understand the longer-term lifecycle of its PMS. The next step is to bri

60、ng the system to maturity; ie, learning from it, enhancing its shortcomings and ensuring its full deployment. Once everybody makes PMS part of their liv</p><p>　　PMS is a dynamic system and so its re-vitalis

61、ation will be essential to supporting EDF Energy's future success. It is important also for the company to understand the PMS effects - both positive and negative - so that they can be conscious of their management&#

62、39;s views at all levels. Positive effects can be internal or external, and there tends to be a lag from internal to external benefits. Hence the company's challenge is to develop and extrapolate the positive interna

63、l effects of PMS into more </p><p>　　This leads us to our next point, which is that this can only be achieved by gaining a real understanding of the factors that influence the PMS effects and so their downst

64、ream impacts. In doing so, the company can begin to optimise its results. Evidence shows that it is important for the company to understand the learning cycle of their PMS so that it can better manage its evolution and g

65、rowth. PMS is about learning and improving, learning and improving... forever. This needs to be established as</p><p>　　The resource analysis also shows that, in future it is likely that the growth of the co

66、mpany's PMS will require complementary IT capabilities (infrastructure investment and skills development) to be deployed throughout the organisation. This sensitive issue will require an indepth analysis of current a

67、nd expected demands, benefits and costs.</p><p>　　The company has initiated the review or assessment of its performance management reviews. This 'double loop' review ensures the efficiency and effect

68、iveness of the PMS, and should not be carried out only when the company changes its organizational and operational structures. It will be very important to continue with this double loop review periodically to ensure tha

69、t a healthy PMS is maintained. By following these principles, we believe that EDF Energy will be in an excellent position to optimi</p><p><b>　　譯文：</b></p><p>　　影響績效評估及系統(tǒng)管理因素</p&g

70、t;<p>　　Veronica Martinez,Mike Kennerley,Richard Harpley,Richard Wakelen,Kathy Hart,James Webb</p><p>　　影響績效管理系統(tǒng)的外部因素，事實上，他在下游的影響主要反映在顧客滿意度、公司榮譽、加上管理者以及當?shù)匚瘑T會的愿意度。</p><p>　　法國電力能源公司的績效管理系統(tǒng)

71、的外部效應</p><p><b>　　績效管理系統(tǒng)</b></p><p>　　我們的分析顯示了績效管理系統(tǒng)改善了法國電力能源公司客戶的看法?？冃Ч芾硐到y(tǒng)實行的幾個月后，服務趨勢顯示顧客注意到了服務交付過稱中的不同。在一些領域，投訴信件的減少和贊美信件的增加。因此，績效管理系統(tǒng)已經(jīng)提高了法國電力能源公司的榮譽和各機構、競爭者的形象。例如，來自一位英國貿工部的經(jīng)理評論

72、說：“英國貿工部認為法國電力能源公司是一個已經(jīng)從傳統(tǒng)的方式對公司的能源運作轉變?yōu)橐苑諡橹攸c業(yè)務的公司?！?lt;/p><p>　　盡管其他一些的研究者發(fā)現(xiàn)，我們的研究顯示績效管理系統(tǒng)在來自其他的并行管理項目下及其困難隔離與財務的影響。我們對績效管理系統(tǒng)的影響在法國電力能源公司的贏利能力的分析并沒有顯示出任何明顯的模式至今。這樣的邏輯可能表明法國電力能源公司應該通過提高勞動生產(chǎn)率、顧客滿意度和企業(yè)信譽來提高企業(yè)的贏利

73、能力。這是使用績效管理系統(tǒng)的結果。然而，困難的財務狀況未能令人信服這一說法。然而，絕大多數(shù)受訪者相信積極的財政效果會在未來三到四年通過。</p><p>　　早期的數(shù)據(jù)顯示：績效管理系統(tǒng)已經(jīng)對利益相關者產(chǎn)生很多好處。特別是市議會和承包商更加關心法國電力能源公司合同和績效溝通。這被認為是能更有效反應各方面期望的。例如，一位管理者解釋說作為一個與市議會聯(lián)合記分卡的結果，現(xiàn)在法國電力能源公司已經(jīng)有更明確的概念在給市議會

74、恢復一個電源故障事件服務擁有特定的優(yōu)先。</p><p>　　問題：績效管理系統(tǒng)的負面影響在法國電力能源的表現(xiàn)</p><p>　　通過上述的分析，法國電力能源公司確認的確存在一些負面的影響。前七名，從我們的數(shù)據(jù)分析上看，績效管理系統(tǒng)的負面影響主要顯示在表三上。</p><p>　　其中最重要是，法國電力能源公司的部分員工發(fā)現(xiàn)績效管理系統(tǒng)太花費時間，尤其是在實施的初

75、級階段，因為當時不確定的利益。</p><p>　　他們不知道新的進程，因此一切都很難記住和暗示更多的工作要做。</p><p>　　法國電力能源公司的經(jīng)驗還表明，“過于繁雜的措施”會變的難以理解和管理。這些使員工失去對他們的關注和興趣。法國電力能源公司的學習經(jīng)驗表明，12至20個簡單的措施是最佳的員工人數(shù)保持興趣，而這些有助于將重點放在他們的關鍵業(yè)務問題上。</p><

76、;p>　　法國電力能源公司的全體員工也誤認為特權是績效管理系統(tǒng)的主要缺點之一。這說明了當“紅色”措施閃爍（在一個報告可視為交通指示燈），它得到人們的關注，聚焦和資源 - 盡管這項措施可能不會像“綠色”的其他措施的一樣重要。這樣，資源和注意力很容易被轉移從可能的措施到更為重要措施去。</p><p>　　在戰(zhàn)略層面上，法國電力能源公司的高級管理人員的一些發(fā)現(xiàn)，績效管理系統(tǒng)可能有點機械論 --從而限制了直觀的管

77、理自由。在戰(zhàn)術層面，績效管理系統(tǒng)的績效審查過程過于單調。這意味著管理者需要不斷地更新績效被審核的方式，以保持其趣味性和吸引力。因此，地方主管領導角色的扮演，在績效管理系統(tǒng)成功的起關鍵作用，而且，他們對緩和績效管理系統(tǒng)實施成果是至關重要來的。</p><p>　　從績效管理效益評價看</p><p>　　這家公司的代理理論（關于依賴關系的學術概念）表明，組織實施績效評價力求控制其雇員的績效，

78、因此該公司的效率和有效性更高，因此，其財務業(yè)績同樣也吸引利益相關者 --不僅僅是它的客戶和投資者。</p><p>　　我們以前的研究表明，企業(yè)可以從組織內部績效評價的執(zhí)行方式上得到額外的效益，因為這都是依賴于這些公司生產(chǎn)力、利潤和聲譽的。</p><p>　　我們在法國電力能源公司的研究結果表明，在操作層面的績效評價有以下權力：驅動新的程序和慣例，并最終將進行文化變革；改變人們的行為；開

79、發(fā)關鍵能力；操作的改善；改善經(jīng)營業(yè)績；刷新整個組織自下而上；創(chuàng)建難以復制的能力；驅動組織學習。</p><p>　　行政人員績效評估有以下權力：提高管理能力；改善人們管理技能。</p><p><b>　　實踐的含義：</b></p><p>　　績效評估對組織內部執(zhí)行有直接的影響，這影響到企業(yè)可持續(xù)競爭優(yōu)勢；</p><p

80、>　　管理者應該考慮從操作層面的績效評估部署來釋放的他們績效管理系統(tǒng)的全部潛能；</p><p>　　組織的識別和理解的因素肯定會積極地影響績效評價使其有更多的機會，盡量讓他們的結果最大化；</p><p>　　組織僅在管理水平上實施績效考核有潛在失去超過50％的效益。</p><p>　　法國電力能源公司放緩的因素對績效管理系統(tǒng)的好處</p>

81、<p>　　我們的分析確定了七個影響EDF能源的工作表現(xiàn)績效管理系統(tǒng)的因素。他們是：</p><p><b>　　公司原則和價值觀；</b></p><p><b>　　地方領導；</b></p><p><b>　　最高管理層的承諾；</b></p><p>　　完

82、善的績效管理系統(tǒng)；</p><p><b>　　支持績效管理審查；</b></p><p><b>　　精確的措施；</b></p><p>　　員工參與的操作問題的解決措施；</p><p>　　前三個因素是能源與法國電力公司的領導和管理，最后四個因素則是對績</p><p&g

83、t;　　管理系統(tǒng)的使用和設計。下圖突出顯示這些因素，（圖3）。</p><p><b>　　公司的原則和價值觀</b></p><p>　　法國電力能源公司的文化變革，從被動到主動的行動模式，這改變了它的原則和價值觀。特別是，我們的研究發(fā)現(xiàn)，它的“寬容失敗”是一個關鍵因素，它影響著績效管理系統(tǒng)的成功，例如，員工覺得不足和更公開地談論有關績效方面的內容。這將創(chuàng)建一個不同

84、的工作環(huán)境，讓大家愿意承擔一定的風險，創(chuàng)造新的方法來提高績效，挑戰(zhàn)自己的目標，等等。</p><p>　　全面影響這一重大差異的態(tài)度是不可能完全量化的，除了承認它的存在，它也被認為是一種積極的力量。</p><p><b>　　地方領導</b></p><p>　　我們這里指的是地方部門經(jīng)理，是職能經(jīng)理和團隊領導者。</p>&l

85、t;p>　　我們發(fā)現(xiàn)，當?shù)仡I導對績效管理系統(tǒng)的成功有很大的影響。我們分析了具有類似行動，記分卡，措施，目標等的三個業(yè)務部門法國電力能源公司。</p><p>　　我們發(fā)現(xiàn)，一個特定的業(yè)務單位擅長于的提高生產(chǎn)力，完善行動計劃和改進運營發(fā)展。在比較這三個業(yè)務部門后，我們的分析結論是，地方領導是區(qū)分的卓越性能的一個因素。</p><p>　　我們意識到，人們在這個特定的業(yè)務部門工作的將更多

86、地投入績效管理系統(tǒng)中，通過不同的（非財務）獎勵的動機。例如，業(yè)務部門的領導人編輯本地的時事通訊散布有關績效和指標的消息，祝賀那些績效突出的團隊，舉辦了慶祝酒會，創(chuàng)造最好的團體工作者等。這位領導人似乎已經(jīng)對如何鼓勵人們使用績效管理系統(tǒng)及實現(xiàn)目標有了心理模型。</p><p>　　績效管理系統(tǒng)的成熟度</p><p>　　我們對績效管理系統(tǒng)不同影響因素的分析表明，績效管理系統(tǒng)的成熟度影響績效測

87、量系統(tǒng)的結果。首先，我們的分析表明，在績效管理系統(tǒng)的成熟度、改進程度和變化程度之間存在密切相關。</p><p>　　第二，我們的研究還顯示了績效管理系統(tǒng)的成熟度和分析性思維之間的相關性。業(yè)務部門有更多的經(jīng)驗在績效管理系統(tǒng)中使用記分卡以支持新技術的發(fā)展。其中之一是“活線技術”，可以提高在故障維修過程中提供的服務質量和降低罰款?？傊覀兇_定了初步的模式：績效管理系統(tǒng)的成熟度越高，這些業(yè)務單位的成功的可能性就越高。

88、因此，應用數(shù)據(jù)來實施更好的績效的解決方案和提高業(yè)務改進的信心。這一因素無疑值得進一步研究。</p><p>　　回顧在法國電力能源公司實施的績效管理系統(tǒng)</p><p>　　最后，法國電力能源公司的經(jīng)理們提出了一個回顧性的問題，以評估他們</p><p>　　績效管理系統(tǒng)的整體效應：如果你有機會再次實施績效管理系統(tǒng)，你會怎么做呢？</p><p&

89、gt;　　有趣的是，沒有人說不--受訪的36人每個都說會毫不猶豫地再次實施績效管理系統(tǒng)。為什么呢？一般來說，他們指出，績效管理系統(tǒng)提供了重點和一種不同的方式經(jīng)營業(yè)務。</p><p>　　壓倒一切的看法是，法國電力能源公司的努力和資源，注重于提高能源績效衡量和管理系統(tǒng)，經(jīng)過一段時間的投資實現(xiàn)了一個真正的和實質性的回報。</p><p>　　我們的結論是，績效管理系統(tǒng)的實施并不是一件容易的途

90、徑來取得成功（最有價值的東西不屬于這一范疇）。</p><p>　　這需要毅力，鼓勵支持，管理服從，為了順利通過有一些小故障的措施初步實施，在很大程度上是無形的利益量化，并為實現(xiàn)有形成果的耐心。它是值得大部分對齊與組織的戰(zhàn)略目標管理和工作人員的努力的。</p><p>　　這是一個巨大的投資回報，公司的財務董事需要時要考慮這種倡議預算的意識。</p><p>　　企

91、業(yè)使用這個為基準，可以在調查結果中進行績效管理系統(tǒng)的影響比較，并確定他們自己的效果。這將有助于他們了解什么效果可以最大化，什么應盡量減少。</p><p>　　在這種情況下，法國電力能源公司目前有正確的態(tài)度，行為和慣例，使其能夠維持在市場的競爭地位。到目前為止，公司已完成了艱辛的設計和執(zhí)行績效管理系統(tǒng)的工作。然而，這將是重要的工作以來了解其績效管理系統(tǒng)長期的生命周期。接下來的步驟是使系統(tǒng)成熟，也就是說，學習它，改

92、善它的缺點，并確保其全面部署。一旦大家使績效管理系統(tǒng)成為其生活的一部分，該公司可以繼續(xù)發(fā)展的奇思妙想，以更好地發(fā)揮其潛力。</p><p>　　績效管理系統(tǒng)是一個動態(tài)的系統(tǒng)，所以它重新蓬勃的支持對法國電力能源公司未來成功來說至關重要的。對公司了解績效管理系統(tǒng)的影響也是同樣重要 --無論積極的和消極的--因此，他們可以意識到他們各級管理部門的意見。積極的影響可以是內部或外部的，也往往是從內部到外部效益滯后的。因此，

93、公司面臨的挑戰(zhàn)的積極作用是發(fā)展和推動績效管理系統(tǒng)外部因素盡快內部化。重要的是要牢記積極的內部效果是一個企業(yè)可持續(xù)的的競爭優(yōu)勢的驅動程序。</p><p>　　這導致我們意識到另一點，要是想完成績效管理只能通過理解各種真正影響績效管理系統(tǒng)的因素以及后續(xù)影響等方面。這樣做，公司就可以開始優(yōu)化的結果。有證據(jù)表明，公司了解自己的績效管理系統(tǒng)的學習周期是非常重要的，使之能夠更好地管理其演變和發(fā)展?？冃Ч芾硐到y(tǒng)是關于學習和提

94、高，學習和提高……直到永遠。這需要作為公司文化建設的一部分。</p><p>　　資源分析還表明，在未來很可能該公司的績效管理系統(tǒng)的增長將需要充分的IT能力（基礎設施投資和技能的發(fā)展）在整個組織中的部署。這個敏感問題，需要對當前和預期的需求以及成本和效益進行的深入分析。</p><p>　　該公司已著手進行審查或評估其績效管理評價。這種“雙循環(huán)審查”，以確保績效管理系統(tǒng)的效率和效益，不應只