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委托代理视角下企业业绩评价方法演进分析

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摘要 伴随企业理论的发展,企业制度的演进以及企业经营目标的变化,企业业绩评价方法演变出了各种不同的评价模式。以委托-代理理论为基础轴分析了企业业绩评价方法的存在依据和产生动因;其次,运用历史制度分析法结合企业管理理论发展的时间轴纵向分析评估方法的历史演进;最后,在基准轴和时间轴组成的二维平面上对业绩评价相关模型进行评价,并尝试探索评价方法的演进方向。
作者 沈圣 俞雅乖
机构地区 宁波大学商学院
出处 《现代商贸工业》 2010年第15期58-59,共2页 Modern Business Trade Industry
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