刍议企业战略业绩评价系统框架构建  

On the Construction of Frame of Enterprise's Strategic Performance Evaluation System

作　　者：刘倩[1] 

机构地区：[1]长沙商贸旅游职业技术学院会计系,湖南长沙410004

出　　处：《现代财经（天津财经大学学报）》2009年第7期48-50,共3页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：湖南省企业战略管理与投资决策研究基地项目<基于战略业绩评价的企业股权激励机制研究>的部分研究成果;项目编号:08jdzc02

摘　　要：经济增加值(EVA)和平衡计分卡(BSC)是西方学者创立的、比较典型的两种战略业绩评价模式。EVA系统和BSC系统尽管存在许多差异,但两者的最终目标都是为创造企业价值服务的,因此,可以将两者进行有机融合,从而更好地实现企业价值最大化目标。Age of knowledge economy is that of enterprise strategy management, and evaluation system of enterprise strategy performance should be built. EVA and BSC which are created by the western scholars are two typical patterns of strategy performance evaluation. With SBC as carrier and EVA as guide, we can find out the key driving factor of enterprise value, and realize the goal of its maximization.

关 键 词：战略业绩评价 EVA BSC 企业价值 

分 类 号：F272.3[经济管理—企业管理]