论新环境下我国企业业绩的评价

On Evaluation System of Enterprise Performance

本文从分析现有企业业绩评价系统存在的问题入手,提出了在以知识经济为主要特征的新环境下我国企业业绩评价系统设计的新思路,即遵循战略管理的思想,重视无形资产和人力资产的管理和使用效益的评价,在指标体系设计上完善现有的财务指标和非财务指标体系。

Based on an analysis of problems besetting the present evaluation system, the paper proposes a new model of evaluation for enterprise performance in the knowledge-based economy. The proposed model attaches importance to performance evaluation of intangible assets and human resources and further improves the present financial index system.