企业内部业绩评价系统的权变性分析  

Right Degenerative Analysis to Internal Performance Evaluation System

作　　者：卢毅[1] 黄红星[1] 韩玉启[2] 

机构地区：[1]长沙理工大学,长沙410076 [2]南京理工大学,南京210094

出　　处：《技术经济》2006年第6期95-99,共5页Journal of Technology Economics

基　　金：湖南省自然科学基金(05JJ30217)

摘　　要：业绩评价是企业内部加强管理控制和提高整体效益的重要手段,不断发展的企业内外部环境对企业内部业绩评价提出了新要求。本文以权变理论考察企业内部业绩评价的相关理论,讨论企业内部业绩评价系统的内容、指标和方法等构成要素,并加以实例分析,为企业构建和变革企业内部业绩评价系统提供了有效的方法。Performance evaluation is an important means to strengthen internal control and enhancing the overall efficiency for enterprises. New performance evaluation requirements have been put out with the development of evolving internal and external environment. The theoretical studied the internal evaluations of performance- related theory with right degeneration theory, discussed the contents, indicators, methods and other constituent dements of the internal performance evaluation system with an empirical analysis. The theoretical provides effective methods to reform the internal enterprise performance evaluation system.

关 键 词：内部业绩 评价理论 评价系统 构成要素 权变性 

分 类 号：F272[经济管理—企业管理]