摘要
探索上市公司绩效评价的运行规律及机制,解决上市公司整体情况往往难以准确地反映其经营者实际努力程度的问题,建立一个科学有效的绩效评价机制,是完善我国上市公司治理机制,促进其快速发展的重要保证。论文研究了主客观绩效评价方法,运用二次相对效益评价方法对上市公司的绩效进行评价,从管理有效性的角度分析了上市公司绩效评价机制。
Research on operation law and mechanism of performance evaluation,figuring out the question that the overall status can't reflect the endeavor extent of operator exactly,and establish a scientific and effective performance evaluation mechanism is the key to consummate the corporate govern mechanism and advance its rapid development.This paper studies subjective and objective performance evaluation methods,evaluates the performance of Chinese listed companies with the method of secondary relative performance,and analyzes Chinese listed companies' performance evaluation mechanism on the point of effectiveness of administration.
出处
《中国软科学》
CSSCI
北大核心
2009年第S2期253-256,共4页
China Soft Science
关键词
绩效评价
管理有效性
二次相对效益
performance evaluation
effectiveness of administration
secondary relative performance