资产回报绩效考评政策的探索与实践

Research and Practice of Regulations on Performance Evaluation of Capital Returns

企业目标是股东财富最大化,科学、合理的绩效评价政策是确保股东财富最大化的重要手段。本文以某公司的具体实践,对实施以资产回报为导向的绩效考评政策进行简要阐述。

The goal of any enterprise is to maximize shareholders＇ investment. Scientific and reasonable regulations on performance evaluation are an important method to assure such investment maximization. This paper takes a company as example and discusses its capital returnoriented regulations on performance evaluation.