基于经营环境变迁的业绩评价模式的评析及展望  

Analysis on Performance Measurement Model and Prospects Based on the Business Environment Changes

作　　者：吴艳琴[1] 刘红霞[1] 

机构地区：[1]中央财经大学会计学院

出　　处：《武汉大学学报（哲学社会科学版）》2009年第5期667-672,共6页Wuhan University Journal：Philosophy & Social Science

基　　金：北京市哲学社会科学十一五规划课题(06BaJG0098);国家知识产权局资产评估促进工程项目(KP20080902)

摘　　要：经济环境的变化带来企业财务管理目标和战略的转变,以战略为导向且服务于财务管理目标的业绩评价体系,也经历了从财务评价模式到基于利益相关者利益的"三重盈余"综合评价模式历程。在现代金融国际化、创新化和信息化快速发展的经营环境中,传统业绩评价体系存在指标设计的非动态、缺乏预见性和前瞻性,忽视未来长期发展潜力等缺陷,业绩评价模式呈现出多重化特征,未来业绩评价体系需要与全面风险管理体系结合,评价系统呈现动态化、系统化和信息化的发展趋势。Changes brought about the change of corporate financial management objectives and strategies. Performance measurement system which is strategy-oriented and serves for objectives of financial management also experiences course from financial measurement model to comprehensive measurement model of triple bottom line based on stakeholders＇ interests. In modern operational environment with financial internationalization, innovation and information, traditional performance measurement exist non-dynamitic indication design, lack of forecast and forward, and ignoring future long-term development potential, etc, performance measurement model presents multi-characters, performance measurement system needs combination with enterprise-risk management system, measurement system presents dynamic, systematic and information-based development trend in future.

关 键 词：业绩评价模式 三重盈余 动态化 系统化 信息化 

分 类 号：F272.5[经济管理—企业管理]