摘要
针对目前对企业业绩认识上存在的片面性,提出企业业绩具有多样性与层次性的观点,并对业绩评价的理念与方法的多样化做了初步的阐述,供投资者、债权人、学界参考。
?The article aims to the one-sideness that exists in realizing the enterprise achievement at present,puts forward the vith with variety and level quality level quality of enterprise achievement.And do the preliminary exposition to the theory and method evaluating the achievement that should adopt the diversification for investor, creditor,and research circles' reference.
出处
《哈尔滨商业大学学报(社会科学版)》
2003年第1期80-81,共2页
Journal of Harbin University of Commerce:Social Science Edition
关键词
企业业绩
多样性
层次性
评价
Enterprise Achievement
Variety
Level Quality
Evaluaion