摘要
企业业绩评价模式大致经历了财务导向模式、经济价值(内含价值)导向模式和战略执行(平衡计分)评价模式的演变,本文通过对以上三种模式的在保险公司运用的研究,分析了不同评价模式的在保险公司应用的演进脉络与评价重点,提出了按评价目标需求出发的整合评价模式是最佳业绩评价实践的观点。
Corporate performance appraisal models have evovled from the financial-oriented model and the economic value-oriented model （ embedded value） to the strategic execution model （balanced score）. The paper studied the application of these threee models in insurance companies, and analysed their development tracks with insurance companies. It pointed out that insurers should structure an integrated appraisal model according to their specific requirement.
出处
《保险研究》
北大核心
2011年第1期98-102,共5页
Insurance Studies
关键词
保险公司
业绩评价
财务绩效
经济增加值
平衡计分卡
insurance companies
performance appraisal
financial performance
economic added value
balanced scorecard
