关系型企业绩效评价体系探折被引量：2

A New Performance Evaluation System Based on Stakeholder Relationship Management

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摘要文章探讨了一种有别于以往的全新绩效评价和管理体系,其特点在于,它是以企业(组织)和企业(组织)的相关利益群体双赢的思维为指引,概括了组织价值创造的核心要素———战略、过程、能力,并且从投资者这个利益群体的角度分析展示了关系型绩效评价的全过程。文章阐述了关系型绩效评价体系的分析框架、指标构建、具体操作和案例分析过程。 This paper focuses on a new corporation performance evaluation system which is different from the previous ones in that the system is based on a WinWin thinking. It summarizes the essential elements of a corporation management: strategy, process, and capability. For the purpose of illustration, it discusses how to construct the performance evaluation framework, selection of measures, and elaborates on the operation. Finally, we provide a case to show how to use the performance evaluation system.

作者叶建芳王庆芳王松年

机构地区上海财经大学会计学院

出处《财经研究》 CSSCI 北大核心 2005年第5期123-132,共10页 Journal of Finance and Economics

关键词关系型绩效评价体系利益相关群体绩效评价平衡记分卡 performance evaluation system based on relationship stakeholders performance measurement balanced scorecard

分类号 F234.4 [经济管理—会计学]

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参考文献4

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二级参考文献23

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