企业经营管理业绩评价  

Evaluation on Enterprise Performance of Management

作　　者：沈萼芮 郑伟 栗岩 

机构地区：[1]黑龙江轻工科学研究院,黑龙江哈尔滨150010 [2]黑龙江省酒业协会,黑龙江哈尔滨150001

出　　处：《酿酒》2010年第3期81-83,共3页Liquor Making

摘　　要：企业业绩评价是指对企业整体经营业绩和运作效率所作的综合性评价。不同的企业业绩评价方法,会引导管理者和员工不同的行为,进而导致企业不同的业绩差异。传统的企业业绩评价体系不能全面、动态地反映企业经营过程中的问题,更不能与组织的战略目标和战略管理手段实现有机融合。正因为其存在诸多的不适应性,理论界和实务界越来越多地致力于业绩评价理论的创新。20世纪90年代以来,EVA(Economic Value Added,经济增加值)和BSC(Balanced Score card,平衡计分卡)作为业绩评价理论的创新,对现代企业的管理产生了重大的影响。Enterprise Performance Evaluation refers to the overall evaluation of the overall business performance and operational efficiency.Different methods will guide different behavior of managers and staff,which led to differences in the performance of enterprises.Traditional system can not reflect the problems in business process.Nor can the method to achieve organic integration with strategic objectives and strategic management means.The traditional methods will make owners＇and operators＇objectives inconsistent.Because there are many disadvantages,theoretical and practical sides are increasingly committed to innovation of performance evaluation theory.Since the 1990s the 20th century,EVA and BSC as on behalf of theoretical innovation performance evaluations,they have a major impact on modern enterprise management.

关 键 词：业绩评价 EVA综合计分卡 经济增加值 

分 类 号：F272[经济管理—企业管理]