但在实际的应用中，绩效管理却存在着诸多问题，如战略管理与绩效管理脱节，使绩效管理流于形式，无法为企业各项管理提供决策依据。

• In the course of combined theory with practice, performance management exsits so many problems, such as the separation between strategy management and results management, that lead into the phenomena of Pharisaism and never bring out the basis of decision-making for business management.