摘要
以P行业出版社为评价对象,基于EVA-BSC,在“财务评价+社会绩效”分离式的业绩评价的基础上构建P出版社绩效评价体系。实证结果表明:基于EVA-BSC的绩效评价体系较为全面地反映了该出版社的真实运营状况,突出了企业的战略引导评价和社会责任担当。建议结合动态赋权对该评价体系进行实际应用,其具有较高的环境适应性。
Taking P industry publishing house as the evaluation object,based on EVA-BSC,the performance evaluation system of P publishing house was constructed on the basis of the separated performance evaluation of"financial evaluation+social performance".The empirical results show that the performance evaluation system based on EVA-BSC can fully reflect the real operating situation of the publishing house,and highlight the strategic guidance evaluation and social responsibility of the enterprise.It is suggested that this evaluation system should be applied in practice with dynamic weighting,which has a high adaptability to the environment.
作者
王伟
刘军峰
WANG Wei;LIU Junfeng(Planning Finance Department,Petroleum Industry Press Co.,Ltd.,Beijing 100011,China;School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi 710065,China)
出处
《西安石油大学学报（社会科学版）》
2024年第5期75-82,共8页
Journal of Xi’an Shiyou University:Social Science Edition
