我国高新技术上市公司绩效评价体系研究

Research on the Performance Evaluation of Chinese High-tech Listed Companies

由于高新技术上市公司知识资本和智力资本含量较高,传统企业绩效评价模式无法对其业绩进行科学评价,因此有必要建立专门的绩效评价指标体系,以突出其高成长性、高风险性的特点和满足各种利益相关者的特殊要求。运用平衡计分卡的基本思想,侧重知识资本和智力资本的考核,对原有指标体系进行扩展,尝试设计可以满足高新技术上市公司绩效评价特殊要求的指标体系。

Because knowledge capital and intellectual capital content is higher in high-tech listed compa-nies,traditional enterprise performance evaluation models are not able to evaluate the performance of high-tech listed companies rationally.Therefore,establishment of a special performance evaluation in-dex system for high-tech listed companies is necessary to character the high growth and high risk and to meet stakeholders＆#39;requirements.Currently,generally accepted performance evaluation system is missed,focusing on the knowledge capital and intellectual capital evaluation,this paper uses the basic idea of the balanced score card and expands the original index system to try to design an index system that can meet the special requirement of high-tech listed companies.