企业绩效评价指标体系研究

An Analysis on Index System of Enterprises Achievement Evaluation

企业绩效评价指标体系的设置是科学地进行企业绩效评价的保障。本文在回顾西方企业绩效评价指标体系研究成果的基础上,结合改革开放以来我国企业尤其是国有企业在绩效评价指标体系方面的探索经验,提出现代企业设置绩效评价指标体系的要求,并据此从财务评价和非财务评价两方面设置企业绩效评价指标体系。

Constructing the index system of enterprises achievement evaluation is the basis on evaluating enterprises achievement. This dissertation retrieved the gains of the index system in west country at first, then analyzed the study of our country＇s enterprise achievement evaluation index system. It also analyzed the requirement of the index system in modern enterprise. At last it constructed the index system from financial and non-financial aspect.