| 经营者行为业绩评价体系研究 |
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| 引用本文： | 毛志忠,吴冬生. 经营者行为业绩评价体系研究[J]. 上海立信会计学院学报, 2007, 21(2): 47-52 |
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| 作者姓名： | 毛志忠 吴冬生 |
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| 作者单位： | 安徽财经大学会计学院,安徽蚌埠,233041;安徽财经大学会计学院,安徽蚌埠,233041 |
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| 摘 要： | 本文从财务、客户、内部经营过程、学习与增长和风险五个视角,对经营者业绩进行评价,运用层次分析法(AHP)确定了各个指标的权重,建立了一套综合反映经营者经营业绩评价体系,以期弥补目前经营者绩效评价的不足,为建立与经营者绩效挂钩的经营者激励机制提供参考。
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| 关 键 词： | 经营者业绩评价 平衡记分卡 层次分析法 |
| 文章编号： | 1009-6701（2007）02-0047-06 |
| 收稿时间： | 2006-10-31 |
| 修稿时间： | 2006-10-31 |
Research on Executive's Behavior Performance Appraisal System |
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| MAO Zhi-zhong,WU Dong-sheng. Research on Executive's Behavior Performance Appraisal System[J]. Journal of Shanghai Lixin University of Commerce, 2007, 21(2): 47-52 |
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| Authors: | MAO Zhi-zhong WU Dong-sheng |
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| Abstract: | Using the AHP method, the paper has constructed the executive performance appraisal system to evaluate executive performance from finance, customer, internal management, learning and growth, and risks five aspects. The reseach aims at offseting the deficiency of present management performance appraisal system and providing guidance for establishing performance related motivation. |
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| Keywords: | executive performance appraisal system BSC AHP |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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