摘要
业绩评价对于企业来说是必不可少的重要管理环节,而对于中国这一煤炭大国来说,煤炭行业是一个极其重要的行业,针对煤炭行业的特殊性,提出一套适用于煤炭企业的业绩评价体系也是必要的。正是基于这样的背景和研究目的,考虑到当前一般企业业绩评价体系偏重于财务指标的片面性,在体系中加入非财务指标和安全评价指标,从而构建适于煤矿企业的全面业绩评价体系,即基于安全的财务与非财务业绩评价指标体系。
The accomplishment evaluation is the essential managemen step for business enterprises, and at the same time, as the main energy of China, the mining industry is important. In view of the particularity of mining eterprisess, an accomplishment evaluation system is put forward which is applicable to mining enterprises. The current general evaluation system only puts great emphasis on finance index, so this paper makes a combination of finance index and non-finance index, while adds in the safety evaluation index that can applied to mining enterprises. An overall accomplishment evaluation system applicable to mining enterprises has been set up, namely, the finance and non-finance index accomplishment evaluation system based on safety.
出处
《技术与创新管理》
CSSCI
2009年第6期783-785,816,共4页
Technology and Innovation Management
关键词
安全
财务
非财务
业绩评价
safety
finance
non-finance
accomplishment evaluate