| 试论业绩评价的战略化 |
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| 引用本文： | 岳彦芳,徐晓明. 试论业绩评价的战略化[J]. 中央财经大学学报, 2003, 0(3): 68-71 |
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| 作者姓名： | 岳彦芳 徐晓明 |
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| 作者单位： | 中央财经大学，北京100081 |
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| 摘 要： | 战略，这一竞争的产物，目前已成为人们谈论的热门话题，就业绩评价而言，传统的业绩评价与战略却相去甚远。在业绩评价走向战略化的过程中，战略管理会计（SMA）起了不可或缺的桥梁作用，推动着业绩评价不断向着战略化的方向发展。
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| 关 键 词： | 业绩 评价 战略 战略管理会计 SMA |
| 文章编号： | 1000-1549(2003)03-0068-04 |
Strategic Thinking in Performance Evaluation |
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| YUE Yan-fang XU Xiao-ming. Strategic Thinking in Performance Evaluation[J]. Journal of Central University of Finance & Economics, 2003, 0(3): 68-71 |
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| Authors: | YUE Yan-fang XU Xiao-ming |
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| Affiliation: | YUE Yan-fang XU Xiao-ming |
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| Abstract: | As the outcome of competition, strategy has now become the subject in great demand that people discuss. But traditional performance evaluation is very far to go with strategy. The strategic management accounting ( SMA ) plays a great role in the development of performance evaluation towards strategy. |
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| Keywords: | Strategy Performance evaluation SMA |
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