摘要
企业投资决策是企业生存发展的重要环节,对企业投资进行绩效管理是实施企业投资的重要保障。文章试图针对现有投资绩效评价体系存在的不足,构建适合我国投资绩效评价的全面综合的柔性评价指标体系,以期推进我国企业投资绩效研究的进程。
Investment decision-making is an important part for survival and development of enterprises, and performance management on enterprise investment is a crucial safeguard for investment activities in enterprises. Being aimed at limitations and deficiencies of current investment performance evaluation, this paper intends to construct a comprehensive flexible evaluation index system, thereby to boost enterprise investment performance research in China.
出处
《华中科技大学学报（社会科学版）》
2004年第3期57-60,共4页
Journal of Huazhong University of Science and Technology(Social Science Edition)
基金
国家自然科学基金项目(70272033)
关键词
绩效评价指标
投资决策
企业经济
财务制度
investment performance
performance evaluation index
index system
