基于企业制度和企业理论的利益相关者评价方法

Stakeholders Measurement Method Based on the Firm Systerns and Firm Theories

企业制度的演进决定了企业理论的相应发展,而企业理论又成为业绩评价方法发展的理论基础。随着传统企业制度到现代企业制度的演进和企业理论的发展,业绩评价方法对传统的财务绩效评价方法提出了挑战,利益相关者评价方法应运而生。在当代,知识经济的迅速发展使得知识资本已经或者将要成为与财务资本同等甚至更为重要的资源,从而促进了新型企业制度的产生。由于在新型企业,核心技术研发人员等关键成员对企业的生存和发展有着极其重要的作用,因此新型企业业绩评价应主要是以研发(R&D)绩效为核心的创新业绩评价。

The ?rm theories are along with ?rm systems’developments, which are the bases of ?rm performance measurements. According to the developments of the ?rm systems and theories, the traditional financial performance measurements are facing a big challenge. Stakeholder performance measurement methods emerged as the times require. In the present ages, the intellectual capital has been or will be the same or more important resource than the ?nancial capital that brings forth the new ?rm system. For R&D workers have important impact with entrepreneurs’ survive and prosper, R&D performance measurement should be regard as the main method in the new ?rm system.