摘要
企业绩效测评一直是业界关注的焦点,但是已有研究对绩效测评标准整体发展脉络关注较少,文章对国内外关于企业绩效测评标准的理论进行分类简述,指出现存的理论在绩效测评标准方面存在纷争,并分析产生争议的原因和解决谜局的出路。
Performance measurement has been the focus of the industry, but the existing research on performance measurement standards less concerned about the overall development context, classifying the theory of enterprise performance measurement standards at home and abroad briefly. The paper reveals that existing theories on the performance evaluation standards controversial, and analysis on causes then gives the methods of solution.
出处
《华东经济管理》
CSSCI
2011年第4期103-106,共4页
East China Economic Management
关键词
绩效
测评标准
财务
价值
战略
performance
evaluation criteria
financial
value
strategy
