对平衡积分卡法应用于我国国有资本金绩效评价体系的思考 |
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引用本文: | 谢海娟,晋晓琴. 对平衡积分卡法应用于我国国有资本金绩效评价体系的思考[J]. 华北水利水电学院学报(社会科学版), 2002, 18(4): 55-56 |
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作者姓名: | 谢海娟 晋晓琴 |
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作者单位: | 河南财经学院会计系 河南郑州450002(谢海娟),华北水利水电学院经济管理系 河南郑州450008(晋晓琴) |
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摘 要: | 为适应经济全球化的趋势,我国已经颁布了国有资本金绩效评价体系来评价企业的经营业绩。但由于其本身的不足和财务报告的缺陷,评价的结果并不一定正确。在实践的基础上,借鉴平衡积分卡法的某些优势对其进行完善,从而弥补其不足,使之更符合我国的需要。
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关 键 词: | 平衡积分卡法 因果关系链 动因分析 财务指标 非财务指标 |
文章编号: | 1008-4444(2002)04-0055-02 |
修稿时间: | 2002-06-11 |
Applying the Balance Integral Cards to the Evaluation System of State-owned Capital |
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Abstract: | In answer to the trend of globalization, our country has issued the state owned capital evaluation system to evaluate the performance of the company. However, due to its shortcomings and the defects of the financial report, the results are not so correct. On the basis of the practice, the balance integral card has perfected the evaluation methods and remedied the shortcoming and made it fit the basic requirement of our country. |
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Keywords: | balance integral card causal effect chain dynamic analysis financial target non financial target |
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