论企业经营业绩评价系统的构建

A Study on The Construction of Enterprise Operating Performance Evaluating System

企业经营业绩评价不仅是客观反映财务状况与经营成果、及时总结企业经营管理,采取有效措施提高效率的重要环节,而且是制定经营者报酬激励机制的基础。本文通过对企业经营业绩评价的理论基础、构建原则、构成要素及指标体系等基本问题的研究,为设计科学、公平、合理的业绩评价系统奠定了基础。企业经营业绩评价系统包括企业经营效益水平的评价和经营者业绩的评价两个层面,为此应设计相应的评价指标体系。

Evaluation for an enterprise operating performance is an important link, which can reflect the financial condition and operating performance, help manager to sum up the experience of operation and management, and take measure to promote efficiency timely. It's also the base for laying down the rewards and incentive of operators. According to studying a series of problem such as the theory base of the operation, structure principle, element, measure system, we can design the scientific, fair, and reasonable evaluation system. I think that the system should include two fields: one is evaluation of operating benefit level and the other is the evaluation of operators' performance, and should be designed relative measure system.