非财务业绩评价、EVA^(TM)、平衡计分卡对比研究

The Comparative Study on non-financial performance measurement、EVA^(TM) and balanced scorecard

非财务业绩评价、EVATM、平衡计分卡是目前广为接受的主流业绩评价体系,本文从业绩评价的基本问题即业绩评价的主体、客体、评价对象、业绩观念、指标体系及能动作用对三大业绩评价体系的本质区别及相互关系进行了深入分析,研究有助于增进对三大业绩评价体系的认识和选择应用。

Non-financial performance measurement, EVA^TM and balance scorecard as three mainstream performance measurement systems gain a big success and also are widely acknowledged. This article studied basic issues on the three performance measurement systems just as the subject, object and the concept of performance indicators system. The research will help to enhance the three major performance evaluation system of understanding and application.