| 企业业绩评价的战略沟通功能研究 |
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| 引用本文： | 张林,马向阳.企业业绩评价的战略沟通功能研究[J].天津大学学报(社会科学版),2004,6(2):146-149. |
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| 作者姓名： | 张林 马向阳 |
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| 作者单位： | 天津大学管理学院,天津,300072 |
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| 摘 要： | 解释了企业怎样选择业绩评价指标以及对不同的指标怎样进行平衡,以使业绩评价系统能有效地向企业的各个职能部门传递企业的战略信息。同时,将业绩评价系统视为战略沟通的手段与将其视为激励手段的传统观点进行了对比。结果表明,通过向代理人传递企业的战略目标,企业业绩评价系统在改善企业决策方面起到了重要的作用。
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| 关 键 词： | 企业业绩评价 委托代理理论 战略沟通功能 激励功能 |
| 文章编号： | 1008-4339(2004)02-0146-04 |
| 修稿时间： | 2003年9月12日 |
Study on Strategy Communication Function of Enterprise Performance Measurement |
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| ZHANG Lin,MA Xiang-yang.Study on Strategy Communication Function of Enterprise Performance Measurement[J].Journal of Tianjin University(Social Sciences),2004,6(2):146-149. |
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| Authors: | ZHANG Lin MA Xiang-yang |
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| Abstract: | Through modeling the asymmetric information in the enterprise, the paper presents a solution to select and balance the performance measurement index for providing strategic information to functional departments. This view of taking measurement systems as communication devices is contrasted with the traditional view as incentive devices.The results indicate that performance measurement system plays an important economic role of improving enteprise decision making by presenting a clear goal. |
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| Keywords: | enterprise performance measurement principal-agent theory strategy communication function incentive function |
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