| 房地产开发企业绩效评价指标体系研究 |
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| 引用本文： | 张蕊. 房地产开发企业绩效评价指标体系研究[J]. 当代财经, 2008, 0(8) |
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| 作者姓名： | 张蕊 |
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| 作者单位： | 江西财经大学会计发展研究中心,江西南昌,330013 |
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| 摘 要： | 房地产开发企业绩效评价指标体系的科学设置有利于引导与促进房地产开发企业的可持续发展.房地产开发企业的经营活动有其突出的特点,而房地产开发企业的经营特点决定了其绩效评价指标体系设置的原则与要求,即以房地产开发企业的可持续发展为指导思想,遵循相关性、综合性、重要性、可比性、可操作性、可接受性和成本效益的原则和要求.房地产开发企业的业绩评价指标体系应由财务层面、客户层面、内部开发建造与创新层面、职员层面、环境层面组成.
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| 关 键 词： | 房地产开发企业 绩效评价 指标体系 |
A Study on the Performance Evaluation Indicators System of the Real Estate Enteprises |
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| ZHANG Rui. A Study on the Performance Evaluation Indicators System of the Real Estate Enteprises[J]. Contemporary Finance & Economics, 2008, 0(8) |
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| Authors: | ZHANG Rui |
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| Affiliation: | ZHANG Rui(Jiangxi University of Finance , Economics,Nanchang 330013) |
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| Abstract: | Setting up a scientific performance evaluation indicators system of the real estate enterprises is conducive to their sustainable development.The operation of the real estate sector has its own characteristics,and thus requires a set of principles determined by its unique characteristics in setting up a performance evaluation indicators.Namely,with sustainable development as the guideline,such a system of evaluation indicators should embody the principles of relevance,comprehensiveness,importance,compatibil... |
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| Keywords: | real estate enterprises performance evaluation indicators system |
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