| 股权投资主体视角下的企业成熟期业绩评价指标体系研究 |
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| 引用本文： | 王玲俊,邱艳,朱鹭宁.股权投资主体视角下的企业成熟期业绩评价指标体系研究[J].价值工程,2009,28(11):138-139. |
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| 作者姓名： | 王玲俊 邱艳 朱鹭宁 |
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| 作者单位： | 南京航空航天大学,南京,212300 |
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| 摘 要： | 不同企业有不同的特征、不同的战略目标和不同的战略措施,因此,企业的业绩评价不应僵化。构建业绩评价指标体系是一个动态完善的过程。通过对"股东权益驱动因素"和企业成熟期业绩评价特点的分析,得出了股权投资主体视角下企业成熟期业绩评价指标体系。
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| 关 键 词： | 业绩评价 指标体系 股东价值 经营成熟期 |
To Study on Evaluating Indexes System of the Enterprise's Achievements in the Ripe Stage from the Perspective of Shareholders |
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| Wang lingjun; Qiu Yan;Zhu Luning.To Study on Evaluating Indexes System of the Enterprise's Achievements in the Ripe Stage from the Perspective of Shareholders[J].Value Engineering,2009,28(11):138-139. |
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| Authors: | Wang lingjun; Qiu Yan;Zhu Luning |
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| Institution: | Wang lingjun; Qiu Yan;Zhu Luning(Nanjing University of Aeronautics and Astronautics, Nanjing 212300, China) |
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| Abstract: | Different companies have different characteristics,different strategic objectives and strategic measures. Therefore, performances of enterprises should not be rigidly evaluated Building performance evaluation index system is a dynamic process of perfecting. Based on the analysis of ＂drivers of shareholder fights and interests＂ and the features of the performance evaluation to the enterprises The Performance Evaluation Index System is concluded. |
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| Keywords: | performance evaluation indexes system shareholder value business mature stage |
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