摘要
知识经济条件下,股东、员工、顾客三个利益主体的满意度和感知价值成为企业价值的关键驱动因素。企业业绩评价应突出价值创造过程,关注价值驱动因素。三维价值驱动的企业业绩评价指标体系由目标层指标和驱动层指标组成,目标层指标为企业价值,驱动层指标包含股东维度的评价指标、员工维度的评价指标和顾客维度的评价指标。
Under the condition of knowledge economy, the key value drivers of modern firms are satisfaction and perceived value of three stake- holders ： shareholders, employees and customers. Performance evaluation should emphasize the factors of value drivers and highlight the process of value creation. The index system based on tri-dimension value drivers consists of two levels ： the target level and the driving level. The for- mer is firm value, and the latter are the factors of value drivers, including the assessment system for stockholders, employees and customers.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第4期65-71,共7页
Journal of Audit & Economics
关键词
价值驱动因素
业绩评价
股东
员工
顾客
value driver factors
performance evaluation
shareholders
employees
customers
