金融危机下企业经营业绩评价的思考

本文从企业经营业绩评价的视角,分析了金融危机这一非常态下企业经营环境的改变及机遇,论证了企业的经营目标应定位于:求生存、调结构、蓄力量、谋发展。根据企业经营目标的定位,企业的经营业绩应主要体现为求生存、蓄力量、谋发展的能力上;这种经营业绩观的特征是生存导向、业绩定义及实现方法的期间性、重视非财务指标。企业经营业绩的评价主要包括融资能力、市场开拓能力、投资机会把握能力、结构调整状况、创新与研发能力、人才储备状况及管理者应变能力等。

Thinking about the Measurement of Enterprises' Performance under the Circumstance of Financial Crisis

On the view of operating performance of enterprise,this article analyzed the changes and the chances facing to enterprises under the abnormal case caused by finance crisis.The article proved that objective of enterprises should be defined as making a living,adjusting the structure,accumulating the power and striving for future development.According to the objective,the operating performance of enterprises should be reflected in the ability of making a living,accumulating power and striving for development.T...