摘要
本文以提高业绩评价的有效性为目标,在分析上市公司业绩评价的多元性特征和基本要求的基础上,阐述了复合型业绩评价系统的基本架构,包括以保障相关者利益为导向的整体业绩市场评价、以反映核心竞争力为导向的整体业绩内部评价、以风险防范为导向的财务预警、以履行受托责任为导向的高管人员业绩评价、以提高公司价值为导向的集团成员业绩评价和以实现预算目标为导向的责任中心业绩评价。
With the objective of enhancing the validity of performance evaluation, this paper expounds the basic structure of the compound performance evaluation system on the basis of analyzing the multi-element characteristic & the essential requirement of the performance evaluation of listed company.
关键词
业绩评价
上市公司
信息披露
performance evaluation
listed company
information disclosure
