| 构建金融控股集团子公司财务绩效评价系统研究 |
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| 引用本文： | 马静,郭晓娟,杜海霞.构建金融控股集团子公司财务绩效评价系统研究[J].工业技术经济,2011,30(10). |
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| 作者姓名： | 马静 郭晓娟 杜海霞 |
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| 作者单位： | 中央财经大学,北京,100081 |
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| 基金项目： | 北京市属高校人才强教深化计划“高层次人才资助计划”项目(项目编号:PHR20100512)——“会计与投资者保护”的阶段性成果 |
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| 摘 要： | 金融控股集团子公司的财务绩效评价与其它行业母子公司绩效评价问题相比,既有共性,也有特殊性。结合金融行业特点,探讨金融控股集团子公司财务绩效评价指标,构建财务绩效评价系统,对金融控股集团科学合理地评价子公司的经营绩效,具有重要意义。
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| 关 键 词： | 金融控股集团 子公司 绩效评价系统 |
Research on Performance Appraisal System Construction from Financial Holding Groups to Their Subsidiaries |
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| Ma Jingg,Guo Xiaojuan,Du Haixia.Research on Performance Appraisal System Construction from Financial Holding Groups to Their Subsidiaries[J].Industrial Technology & Economy,2011,30(10). |
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| Authors: | Ma Jingg Guo Xiaojuan Du Haixia |
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| Institution: | Ma Jing Guo Xiaojuan Du Haixia(Central University of Finance and Economics,BeiJing 100081,China) |
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| Abstract: | Financial holding groups are inevitable products when contemporary financial developing to a certain stage.Comparing performance appraisasl from parent companies to their subsidiaries in other industries,financial holding groups' appraisal to their subsidiaries have both commons and particularities.Combined with special characteristics of financial industry,based on Principal-agent Theory,this paper discusses constructing theoretical framework of performance appraisal system from financial holding groups to... |
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| Keywords: | financial holding group subsidiary company performance appraisal system |
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