小企业业绩评价指标体系的构建  

Construction of the index system for the performance evaluation of small enterprise

作　　者：钱泽娟[1] 

机构地区：[1]北京机械工业学院工商管理分院,北京100085

出　　处：《北京机械工业学院学报》2005年第4期66-69,共4页Journal of Beijing Institute of Machinery

摘　　要：业绩评价对企业的经营起着导向性的作用,直接关系到企业核心竞争力的形成和保持,影响着企业的生存和发展。并且小企业在国民经济发展中有着举足轻重的地位,而现有的企业业绩评价指标体系主要是针对大中型企业设定的,专门为小企业量身裁定的指标体系还不完善,为此从外部人和内部人两个角度筛选出了适合于小企业的指标,从而构建出小企业的业绩评价指标体系。Performance evaluation guides the operation of enterprise. It helps the enterprise to form and maintain its core competitive power and affects its survival and development. Small enterprise plays a decisive role in the development of national economy, but the available index systems are established only for big and middle-sized enterprises. Suitable indexes are screened out from the standpoint of exterior and interior to construct a index system for small enterprise.

关 键 词：小企业 业绩评价 内部人 外部人 

分 类 号：F234.3[经济管理—会计学]