基于平衡计分卡视角的企业相对绩效评价研究

On the Relative Performance Evaluation Based on BSC

在吸收已有企业评价理论和方法基础上提出的基于平衡计分卡(BSC)视角的企业经营相对绩效评价方法,可以给出评价标杆的动态性确定原则,从而有效地把经营环境的动态性与企业相对绩效评价结合起来。企业相对绩效评价模型可以通过一种基于信息熵的权数确定方法加以验证。

Drawing on the existing evaluation theory and approach,this paper proposes the enterprise relative performance evaluation based on balanced scorecard,and provides the dynamic principles of evaluation benchmark,thus effectively combining the dynamic business environment with the enterprise relative performance evaluation.The enterprise performance evaluation system can be tested by the weighted-numbers decided by the entropy.