企业经营业绩评价层次性指标体系框架的建立

Constructing Stratified Index System for Assessing Corporate Operational Performance

现代公司制企业的组织形式是“三会”、“四权”的层级结构,不同管理层次的责、权、利各不相同,因而各管理层的财务管理目标也不相同。企业的财务管理目标是企业经营目标的集中体现,不同层次的财务管理目标决定不同的经营业绩评价层次。因此,本文从分析财务管理目标的层次性入手,构建不同层次财务管理目标引导下的企业经营业绩评价的层次性指标体系。

Modern corporate enterprises are organized in a stratified way, and different management levels are endowed with different responsibilities, power and interests. Consequently, the financial management objectives vary from one management levels to another. The financial management objectives represent the ultimate goal of corporate operation, and the financial management objectives at different levels decide the assessment of operational performance in different corporate departments. This paper starts from the stratified financial management objectives and constructs a stratified index system for assessing corporate operational performance under the guidance of stratified financial management objectives.