上市公司业绩评价体系初探

近年来,企业业绩评价已经引起学者、咨询机构及政府职能部门的普遍关注。上市公司业绩评价制度的建立,组织机构的完善、评价指标的设计及评价方法的选择的研究对切实保护投资者的利益,促进市场健康发展,使业绩评价朝着规范化、国际化方面迈进更具现实意义。

Of Listed Companies′ Performance Evaluation System

In recent years, enterprises' performance evaluation has dready widely appealled to scholars, consultative branches and governmental sections. In order to protect investors' benefit and secure the market's healthy development, it is necessary to redice the standardization and internationalization of performance evaluation in such aspects as the establishment of evaluation objective and alternatives of evaluation approach.