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关于企业经营业绩评价体系的思考 被引量:2

Pondering over the Evaluation System of Enterprise Management Achievements
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摘要 企业经营业绩评价就是按照企业目标设计相应的评价指标体系,根据特定的评价标准,采用特定的评价方法,对企业一定经营期间的经营业绩做出客观、公正和准确的综合判断。本文通过对传统的企业经营业绩评价体系的弊端分析,借鉴国际上相关的先进经验,结合我国当前的具体实际提出重新构建我国企业业绩评价体系的新思路。 According to the enterprise' s objective, enterprise managemem achievement evaluation is to design appropriate evaluation target system. By using the special evaluation method and standard, objective, fair, accurate and comprehensive judgments are made on the basis of the achievements got by enterprise in proper period. A new thinking in reconstructing achievements evaluation system for enterprises is advanced by analyzing the disadvantages of traditional achievements evaluation system, and using advanced experience of other countries for reference and linking the specific present condition in our country.
出处 《长春理工大学学报(社会科学版)》 2007年第2期7-10,共4页 Journal of Changchun University of Science and Technology(Social Sciences Edition)
关键词 经营业绩 评价体系 非财务指标 management achievements evaluation system norms of non-financial
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