摘要
高新技术企业具有高成长和高收益特征,智力资本对其发展影响大。如何对高新技术企业进行绩效评价还没有达成共识。本文对相关文献进行了总结,以期为创建高新技术企业的绩效评价体系提供参考。
Hi-tech enterprises character with high growth and high earnings, and intellectual capital has a significant effect on their development. The academic has not reached an agreement on evaluating the performance of high-tech enterprises. This paper reviews previous literature and attempts to provide reference to establish a set of suitable performance evaluation system for Chinese high-tech enterprise.
出处
《财会通讯(下)》
2013年第2期101-104,129,共4页
Communication of Finance and Accounting
基金
教育部2009年人文社会科学规划基金项目"基于会计监管的上市公司独立董事有效性实证研究"(项目编号:08JA630061)阶段性成果
关键词
高新技术企业
绩效评价
特殊性
有效性
Hi-tech enterprises Performance evaluation Specificity Validity