摘要：人力资源管理已成为企业生存和发展的一项重要的管理活动，绩效考核作为人力资源管理中必不可少的一个环节，可以为人力资源管理的各个环节提供反馈信息，在员工的薪酬、晋升、工作调动以及人员培训与开发方面发挥着不可忽视的作用。不同地域的绩效考核有着不同的特征。 本文采用问卷调研法与案例分析法研究同在中国背景下的日韩、欧美、港澳台以及中国本土企业的绩效考核现状，问卷调研法分析四大区域企业绩效考核制度建立情况、考核方式、考核周期以及考核结果的应用；案例分析法以海信电器和三星电子为个案研究中外企业绩效考核的现状。通过对中外企业绩效考核现状进行多维度的对比分析发现：同在中国背景下的四大区域企业在绩效考核制度的普及度、绩效考核方式、绩效考核周期以及考核结果的应用上既存在相同点，也存在不同点。通过对比分析，为中国本土企业提升自身绩效考核水平提出建议。

关键词：中外企业；绩效考核；比较分析；案例分析

ABSTRACT：Human resources management has become an important management activities of the enterprise survival and development, performance appraisal as an essential link in the human resources management, you can provide feedback for the management of all aspects of human resources in the employee's remuneration, promotion,job transfers and personnel training and development plays an essential role. The performance evaluation of the different regions have different characteristics. In this paper, the questionnaire survey method and case analysis method to study the same in the China context of Japan and South Korea, Europe and the United States, Hong Kong, Macao and Taiwan as well as China's domestic enterprises performance evaluation status, the questionnaire research analysis of the four regional enterprise performance appraisal system established, assessment methods, assessment cycle and application of the results of the assessment; case analysis Hisense and Samsung Electronics as a case study of the status quo of Chinese and foreign enterprises performance evaluation. The multi-dimensional comparative analysis of the status quo of Chinese and foreign enterprises performance evaluation: with four regional enterprises in the Chinese context same point on the popularity of the performance appraisal system, performance appraisal, performance appraisal cycle, and the application of the assessment results , there are also differences. Through comparative analysis, recommendations for China's domestic enterprises to enhance the level of their performance appraisal.

Keywords: Chinese and foreign enterprises; performance appraisal; comparative analysis; Case Study