摘要
本文着重对九十年代后发展起来的较具影响力的业绩评价理论进行归纳总结,这些理论包括平衡记分卡、高标定位、经济价值增加和利益相关者评价等。文章的后半部分就当前业绩评价理论争论的焦点问题进行探讨,这些问题包括业绩的决定因素、财务指标与非财务指标以及评价哲学等。
This paper concentrates on generalizing several influential performace measurement theories that developed in 90s. These theories includes Balanced Scorecards, Benchmarking, Economic Value Added and Stakeholders' Evaluation theory etc.. In the later part of this article, it discusses the focus problems debated in current performace measurement theories. These problems include the decisive factors of performance, financial measurements versus nonfinancial measurements and appraisal philosophy.
出处
《科研管理》
CSSCI
北大核心
2002年第2期50-56,共7页
Science Research Management
关键词
业绩评价理论
进展
争论
企业
performance measurement theory
advancement
debates.
