摘要
业绩评价是企业管理的一个重要方面,是及时评价、总结企业经营管理,采取措施提高效率的重要环节。随着经济的发展,业绩评价也发生了较大的变化,总的趋势是将在传统绩效评价的基础上进行完善和拓展,形成充分体现企业战略经营管理要求、体现企业核心竞争力和知识与智力资本作用的财务与非财务指标有机结合的绩效评价指标体系。
Achievement assessment plays an important part in business management,which helps to evaluate and sum up business management and administration, then take proper measures and promote efficiency.With the development of economy,great changes have taken place in achievement assessment. The general trend is to improve and develop it on the basis of the traditional one. Finally, an index system, with a combination of financial and non-financial index, of achievement assessment will be formed, which can fully reflect not only the strategic requirement of business management, but also the core of competitive power of the enterprise and the action of knowledge and intelligence capital.
出处
《河南社会科学》
2004年第1期133-135,共3页
Henan Social Sciences
关键词
业绩评价
财务指标
非财务指标
achievement assessment
financial index
non-financial index
