摘要
绩效评价是企业计划与控制的重要组成部分,并受到日益广泛的关注。但目前研究多为静态的,并忽视了绩效评价体系本身的演化。本文从企业内部因素和外部因素的角度概括了绩效评价体系从19世纪中叶到20世纪末的发展历程,认为竞争加剧,外部需求变化,信息技术发展,工作性质变化和财务指标本身的缺陷是导致绩效评价体系变革的推动力量,并据此预测了绩效评价体系未来的发展趋势。
Performance measurement is important for the enterprise planning and control and has aroused general concern. But, the researches are mainly static and the evolution of performance measurement is neglected now. This article describes the process of enterprise performance measurement evolution from the internal and external angles. Increasing competition, changing external demands, power of information technology, changing nature of work and the limitation of financial target are regarded as the impulse of revolution. In the end, this article predicts the future of performance measurement.
出处
《预测》
CSSCI
2003年第3期34-38,共5页
Forecasting
基金
国家自然科学基金资助项目(79925004
79870021)
教育部人文社会科学研究"十五"规划资助项目(01JA630003)
关键词
企业绩效评价体系
演进过程
动因
发展趋势
enterprise performance measurement
process
reason
development trend
