摘要
近年来对上市公司经营业绩评价体系的研究成为一大热门课题。业绩评价理论基础对业绩评价指标体系的建立具有一定的指导作用,所以对业绩评价理论基础必须进行深入地了解,以期对建立我国上市公司业绩评价指标体系提供一定的理论指导。
The research of performance measurement in listed companies has become a hot subject in recent years. The theoretical foundation of performance measurement has certain guidance function to the establishment of performance measurement index system. This paper discusses the theoretical foundation of performance measurement and expects to offer some theoretical referenues for the establishment of performance measurement index system in chinese listed companies.
出处
《商业研究》
北大核心
2005年第20期41-44,共4页
Commercial Research
基金
国家自然科学基金资助
项目编号:70471038
项目名称:基于战略的企业内部组织单元绩效评价研究
关键词
上市公司
业绩评价
理论基础
listed company
performance evaluatien
theoretical foundation
