| 浅析企业业绩评价体系的演进 |
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| 引用本文： | 张英.浅析企业业绩评价体系的演进[J].陕西省行政学院陕西省经济管理干部学院学报,2007,21(2):120-123. |
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| 作者姓名： | 张英 |
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| 作者单位： | 陕西交通职业技术学院,西安710021 |
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| 摘 要： | 在西方国家，企业业绩评价的发展经历了成本业绩评价阶段、财务业绩评价阶段和综合业绩评价阶段。目前EVA、平衡计分卡、标杆瞄准、利益相关者评价四种体系在理论和实践中各有优缺点。我国企业业绩评价体系的发展经历了5个阶段．近几年的研究集中在战略性业绩评价、股权激励、ESC等方面．对评价标准尚未见系统研究。
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| 关 键 词： | 业绩评价 企业业绩评价 企业业绩评价标准 |
| 文章编号： | 1673-9973（2007）02-0121-04 |
| 收稿时间： | 2007-03-13 |
| 修稿时间： | 2007年3月13日 |
An Elementary Analysis of the Evolution of Enterprises' Performance Evaluation System |
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| ZHANG Ying.An Elementary Analysis of the Evolution of Enterprises' Performance Evaluation System[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2007,21(2):120-123. |
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| Authors: | ZHANG Ying |
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| Institution: | ZHANG Ying (Shaanxi College of Communication Technology, Xi＇an 710021, China) |
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| Abstract: | In west countries, the development of evaluating enterprises＇ performance has three stages ： evaluating cost, financial performance and comprehensive performance. The evaluation systems of EVA , Balance scored card ,Benchmarking and stakeholder have advantages and disadvantages in theory and practice. In our country, evaluating enterprise performance went through five stages. Recently research focus on strategic performance evaluating, ESC ,shares stimulating. A few researching criterion has been reported. |
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| Keywords: | performance evaluation enterprises＇ performance evaluation evaluation criterion |
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