| 企业绩效测评标准之谜 |
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| 引用本文： | 吴正杰, 宋献中,.企业绩效测评标准之谜[J].华东经济管理,2011,25(4):103-106. |
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| 作者姓名： | 吴正杰 宋献中 |
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| 作者单位： | 1. 安徽财经大学,安徽,蚌埠,233030
2. 暨南大学,广东,广州,510632 |
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| 摘 要： | 企业绩效测评标准之谜摘要]企业绩效测评一直是业界关注的焦点，但是已有研究对绩效测评标准整体发展脉络关注较少，文章对国内外关于企业绩效测评标准的理论进行分类简述，指出现存的理论在绩效测评标准方面存在纷争，并分析产生争议的原因和解决谜局的出路。
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| 关 键 词： | 绩效 测评标准 财务 价值 战略 |
The Enterprise Performance Measurement Standards Puzzle |
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| WU Zheng-jie; SONG Xian-zhong.The Enterprise Performance Measurement Standards Puzzle[J].East China Economic Management,2011,25(4):103-106. |
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| Authors: | WU Zheng-jie; SONG Xian-zhong |
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| Institution: | 1.Anhui University of Finance & Economics; Bengbu 233030; China; 2.Jinan University; Guangzhou 510632; China |
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| Abstract: | Performance measurement has been the focus of the industry,but the existing research on performance measurement standards less concerned about the overall development context,classifying the theory of enterprise performance measurement standards at home and abroad briefly.The paper reveals that existing theories on the performance evaluation standards controversial,and analysis on causes then gives the methods of solution. |
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| Keywords: | performance evaluation criteria financial value strategy |
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