企业业绩评价指标体系创新的构想

本文分析了影响企业业绩的关键驱动因素,在此基础上提出了业绩评价体系应以企业价值最大化作为核心指标,运用平衡记分卡的基本原理,构建符合我国国情的企业业绩评价指标体系.在财务、市场、内部经营程序、学习与成长四个层面设计了基本指标和递进指标对企业实施一种结果驱动的评价.

On Evaluation Index of Enterprises Achievement

This essay deals with the driving factor which affects the enterprise achievement.Based on the important factor,it puts forward that achievement evaluation system should have the core target of maximizing the enterprise value.By using the basic principle of the balanced scorecard,we can establish the enterprise achievement evaluation system which is suitable to our country.Meanwhile,it deals with the basic target and the recursion target about the financial affairs,market,inner managing procedure,learning and growing up.And the targets can evaluate the enterprise achievement.