| 企业经营业绩评价层次性指标体系框架的建立 |
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| 引用本文： | 高峻. 企业经营业绩评价层次性指标体系框架的建立[J]. 武汉科技大学学报(社会科学版), 2006, 8(6): 63-67 |
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| 作者姓名： | 高峻 |
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| 作者单位： | 武汉科技大学,管理学院,湖北,武汉,430081 |
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| 基金项目： | 湖北省社科研究项目(编号:2001Y090) |
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| 摘 要： | 现代公司制企业的组织形式是“三会”、“四权”的层级结构,不同管理层次的责、权、利各不相同,因而各管理层的财务管理目标也不相同。企业的财务管理目标是企业经营目标的集中体现,不同层次的财务管理目标决定不同的经营业绩评价层次。因此,本文从分析财务管理目标的层次性入手,构建不同层次财务管理目标引导下的企业经营业绩评价的层次性指标体系。
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| 关 键 词： | 经营业绩评价 财务管理目标 层次性指标体系 |
| 文章编号： | 1009-3699(2006)06-0063-05 |
| 修稿时间： | 2006-06-20 |
Constructing Stratified Index System for Assessing Corporate Operational Performance |
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| GAO Jun. Constructing Stratified Index System for Assessing Corporate Operational Performance[J]. Journal of Wuhan University of Science and Technology(Social Science Edition), 2006, 8(6): 63-67 |
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| Authors: | GAO Jun |
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| Abstract: | Modern corporate enterprises are organized in a stratified way,and different management levels are endowed with different responsibilities,power and interests.Consequently,the financial management objectives vary from one management levels to another.The financial management objectives represent the ultimate goal of corporate operation,and the financial management objectives at different levels decide the assessment of operational performance in different corporate departments.This paper starts from the stratified financial management objectives and constructs a stratified index system for assessing corporate operational performance under the guidance of stratified financial management objectives. |
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| Keywords: | assessment of operational performance financial management objective stratified index system |
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