摘 要 摘 要360 度绩效评估法是一种体现了“员工满意度调查”“全员质量管理”“发展回馈”“绩效评估”以及“多元评估系统”等多个组织绩效原则的绩效评估方法,但我国企业在实施的过程中却出现了各种各样的问题,如何有效利用 360 度绩效评估法,达到企业改善绩效评估的目的,成为首要研究课题之一。本文简要阐述了 360 度绩效评估法的基本内涵、目的、特点和运用原则,重点讨论了 360 度绩效评估法运用过程中如何解决问题,并对如何有效利用此方法提出了具体的解决方案。文中的创新之处在于针对 360 度绩效评估法运用过程中出现的四种问题提出了相应的解决办法,对于今后企业的运用具有很高的参考价值。关键词:360 度绩效评估 应用研究 发展趋势 ABSTRACTABSTRACTAccounting computerization is the result of the development of information technology, but also the inevitable requirement of accounting development. Currently the development and application of computerized accounting software is imitate a manual system for accounting, accounts, reimbursement as the main contents of accounting software. Along with the development of modern information technology and e-commerce, the arrival of accounting reflect functional strengthening, accounting participating in management decision-making functions enhancement, the original accounting software whether function scope or type information capacity are revealed obvious limitations, far not adapt to the needs of enterprise management. Based on the socialist market economic reform and the development of thought and goals for the basis, conform to the trend of current network times, aiming at the status quo computerized accounting computerized accounting, analyzes some existing problems on how to countermeasures to solve these problems, to perfect the accounting computerization, on the basis of how to develop our prospects of computerized accounting and accounting computerization's development trend, an...