| 关于现行业绩评价体系的比较分析研究 |
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| 引用本文： | 胡启.关于现行业绩评价体系的比较分析研究[J].商业经济(哈尔滨),2008(19):95-96. |
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| 作者姓名： | 胡启 |
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| 作者单位： | 杭州电子科技大学 |
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| 摘 要： | 业绩评价体系以不同的理论、观点为基础,产生了一些具有代表性的评价体系,体现了战略管理思想的平衡记分卡体系、源于委托-代理理论的利益相关者模式体系以及基于价值创造与资本保全理论的经济增加值体系等等,通过比较分析,发现现行几个体系中,国有资本金体系缺乏非财务指标的应用,不能胜任对非财务状况的评价,也没有体现出对企业战略的重视。
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| 关 键 词： | 业绩评价 平衡记分卡 评价体系 |
On Comparative Analysis of Current Performance Evaluation System |
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| HU Qi.On Comparative Analysis of Current Performance Evaluation System[J].Business Economy,2008(19):95-96. |
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| Authors: | HU Qi |
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| Abstract: | Based on different theories and viewpoints,performance evaluation system derived some representative evaluation system,i.e.balanced scorecard system with thought of strategic management,stakeholders' model system originating from principal-agent theory,economic value-added system based on thought of value creation and capital maintenance,etc.Through comparing and analyzing these systems,we find that state-owned capital system is lack of the application of non-financial index,unable to evaluate non-financial situ-ation and to show importance of enterprise strategy. |
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| Keywords: | performance evaluation balanced scorecard evaluation system |
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