不同财务管理目标下业绩评价选择及其关系处理

The Choice of Performance Evaluation under Different Financial Management Objects and the Relationship Handling

从财务管理目标出发考察企业业绩评价方法的演变过程,是为了在它们之间建立一种联系。不同的财务管理目标下,企业的业绩评价选择会有很大的差异,而其总体趋势是选择综合业绩评价方法。在不同的财务管理目标下选择不同的业绩评价指标时,又要处理好三对关系:短期发展与长期发展、局部利益与全局利益、财务指标与非财务指标。

we explore the evolution of the enterprise＇ s performance evaluation ways from the view of financial management ob- jects in order to establish a relation among them, There＇re oblivious differences in evaluating enterprise＇s performance under different financial management objects. It＇s a general trend to choose a synthetic performance evaluation way. We should handle properly following relations： short- term goal and long- term goal; local benefits and global benefits, financial index and non- finance index.