利益相关者视角下企业经营绩效评价的三维结构和基本原则

Stakeholder-based Firm Performance Evaluation:Three-dimension Construction and Basic Principles

基于利益相关者理论,从过程与结果方面,识别出了企业经营绩效评价体系的三维结构,分别是内部利益相关者的资本投入指标、外部利益相关者的社会承诺指标以及财务分配指标。在此基础上,进一步提出了企业经营绩效评价的匹配原则与权变原则。

Based on the theory of stakeholders and from the perspectives of process and result, this paper identifies three-dimension construction of firm performance evaluation, i.e. internal stakeholders ＇ capital investment indexes, external stakeholders＇, social commitment indexes, and financial distribution indexes. And then, we provided the two basic principles of firm performance evaluation： matching principle and contingency principle.