两种典型的战略业绩评价系统的比较

Comparative Study On Evaluation Systems between Two Typical Style of Strategic Performance

经济增加值与平衡记分法两个战略业绩评价系统是在传统业绩评价系统基础上发展而来的。本文在总结两个系统对传统业绩评价系统所做不同改进的基础上,运用对比分析方法,对两者之间在出发点、理论基础、指标设计、适用条件、信息要求和激励机制方面进行了对比分析,认为我国企业应当结合企业实际从中选择一种或对两者加以结合来构建自己的战略业绩评价系统,并提出在构建战略业绩评价系统过程中应当注意的问题。

The EVA（economic value added） and BSC（balance score card） are two kind of strategic pertbrmance evaluation systems that are developed on basis of traditional ones. On basis of summarizing the improvement of them to traditional systems, the thesis compare two kind of systems in researching perspective, index design applying condition, information required and incentive system. The thesis point out enterprise of our country should choose one system of tow or combine them to construct strategic performance evaluation systems of oneself.