期刊文献+

论经营者业绩评价指标的选择 被引量:4

A Study of CEO Performance Evaluation Index
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摘要 通过对现有各种评价指标的分析,指出其优缺点;通过对会计指标和股价指标的选择及相应权重的确定,设计了新的业绩评价指标,阐述了我国国有企业在经营者业绩评价指标选择时应注意的问题。 This paper sums up the advantage and disadvantage of all kinds of evaluating index at present, and then design a new kind of evaluating index by combining the accounting index and the stock price index and by determining their weight respectively . This paper also points out problems that should be paid attention to when selecting and using evaluating index in our state-owned enterprises.
作者 韩东平
出处 《管理科学》 CSSCI 2004年第2期82-85,共4页 Journal of Management Science
关键词 经营者 经营业绩 评价指标 会计指标 股价指标 CEO Operating performance Evaluation index
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参考文献6

  • 1David Otley. Performance Management: A Framework for Management Control Systems Research [ J ]. Management Accounting Research, 1999, (10) :363 - 382
  • 2Zahirul Hoque, Lokman Mia, Manzurul Alam. Market Compentition, Computer- Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study [ J ]. The British Accounting Review,2001,33 (Mar) :23 - 45.
  • 3李苹莉,宁超.关于经营者业绩评价的思考[J].会计研究,2000(5):22-27. 被引量:49
  • 4Jacques Cremer, Fahad Khalit, Jean -charles Rochet. Strategic Information Gathering before a Contract is Offered [ J ] . Journal of Economic Theory, 1998, ( July) :19 -47.
  • 5Robert M. Bushman, Raffi J. Indejikian. Accounting Income, Stock Price and Managerial Compensation [J]. Journal of Accounting and Economics, 1993,(16) :3 -23.
  • 6戴秦.我国国有企业经营者的显性激励分析[J].财经研究,1998,24(7):35-39. 被引量:3

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