摘要
传统的财务指标业绩评价体系存在着其内在缺陷,因此,构建科学的企业绩效评价体系,必须从新的角度去探讨合理内核。经济增加值就是从价值和战略的角度运用剩余收益、市场增加值、修正经济增加值指标对企业的各个部门和员工的绩效进行评价和引导,以便形成正确的的决策,共同为实现企业的战略价值而努力。
The traditional financial index performance evaluation system exits its internal blemish; therefore, we must discuss the reasonable core from the new angle to set up the scientific enterprise performance evaluation system. So we can form the correct decision-making and make effort to realize the strategy value of the enterprise.
出处
《湖北财经高等专科学校学报》
2007年第6期23-25,共3页
Journal of Hubei College of Finance and Economics
关键词
经济增加值
绩效评价
economic added value, performance evaluation