以企业价值最大化为导向的企业绩效评价体系——基于利益相关者理论

The enterprise performance evaluation for maximizing the enterprise value based on stakeholder theory

企业拥有众多的利益主体,企业管理目标应该与企业利益主体有关,各个利益主体的目标都可以折衷为企业长期稳定发展和企业总价值的不断增长。企业的经营绩效应以最大限度地实现各利益主体的目标为已任, 企业绩效评价以企业价值最大化为核心符合现代企业管理方向。

The enterprise is a group of multilateral contract relations. The target of the enterprise management should be related with the stakeholders. Continuously increase of the whole enterprise value and long - term steady development of the enterprise are the same goals of multilateral contract groups. And the enterprise management target should be consistent with the targets of multilateral contract groups. So establishing an evaluation system with the core of maximizing the enterprise value should be the direction of modern enterprise management development.