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差异化战略导向下的企业经营绩效评价体系的构建

Constructing the management performance evaluation system for enterprises under differentiation strategy
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摘要 企业经营战略封企业经营绩效评价有着重大影响,本文在综述中外学者对企业经营绩效评价的基础上,提出以战略为导向的企业经营绩效评价体系和方法的思路。重点对在差异化战略导向下,以战略地图为基础的企业经营绩效评价体系与方法进行探讨。 Enterprise management strategy has an important influence on management performance evaluation. On the basis of the summarization of the scholars' researches on performance evaluation, this paper brings forward the constructing thought of the strategy-orientated performance evaluation system. Drawing on strategy map, the key of this paper is discussing the management performance evaluation system and method for enterprises under differentiation strategy.
作者 张丹 张海霞
出处 《Journal of Modern Accounting and Auditing》 2007年第5期53-56,共4页 现代会计与审计(英文版)
关键词 差异化战略 绩效评价 平衡记分卡 战略地图 differentiation strategy performance evaluation balanced scorecard strategy map
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