摘要
业绩评价方法的选择是企业业绩评价指标体系构建模式的核心,用任何单一的业绩评价方法构建企业业绩评价指标体系都必然存在这样或那样的问题。所以,以EVA指标作为评价企业经营业绩的核心指标,保留传统财务业绩指标体系中合理的成分,运用BSC基本原理,以层次分析法为工具确定业绩指标的权重,以标杆管理法为工具选用业绩评价指标的基本标准,构建多元化的综合性业绩评价指标体系,完善现行的企业业绩评价系统,是现实背景下的理性选择。
The selection of performance evaluation methods is the core of constructing the index system of performance evaluation. Any single method of performance evaluation will probably result in some problems. So it is the rational choice in realistic background to build diversified and synthetic index system of performance evaluation to improve traditional performance evaluation system. The new framework of performance evaluation index system is based on the theory of BSC, retaining the traditional system＇s proper part. The theory of analytical hierarchy process is introduced to decide the weight of each performance index, and the managerial method of surveyor＇s pole is also used as a basic standard to select a performance evaluation index.
出处
《广西财经学院学报》
2008年第1期83-87,共5页
Journal of Guangxi University of Finance and Economics
关键词
业绩评价
经济增加值法
平衡计分卡法
performance evaluation
economic value added
balance scorecard
