基于演进视角的战略性新兴产业企业业绩评价若干理论问题研究  

On Several Theoretical Issues Concerning Corporate Performance Evaluation in Strategic Emerging Industries from the Perspective of Evolution

作　　者：张蕊[1] 

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《当代财经》2014年第7期110-114,共5页Contemporary Finance and Economics

摘　　要：战略性新兴产业企业的经营目标应定位于:在遵循循环经济发展原则"3R"的前提下,以国务院关于大力发展我国战略性新兴产业的有关政策为指导思想,以重大技术突破和关键核心技术的形成与保持为核心,追求企业高成长能力和发展潜力,从而达到可持续的企业价值最大化,真正实现企业战略性新兴产业经营在地域经济或国民经济发展中的主导与先导作用。与此相适应企业应确立新的经营管理理念,即新的效率观、新的创新观和新的利益观;业绩评价应以"最大"、"最小"法则、循环经济理论、战略管理理论、经济增长阶段理论等为依据;同时,应遵循相关性、全面性、重要性、国家意志、成本效益等业绩评价的原则。The business objective of the enterprises in the strategic emerging industries should be defined as： on the premise of following the ＂3R＂ principle of circular economy development, taking the related policies of the State Council concerning energetic development of China＇ s strategic emerging industries as the guiding ideology, keeping the breakthroughs of the significant technology and the formation and maintaince of the core technology as the kernel, pursuing the high growth capacity and development potential of the enterprises, so as to achieve sustainable corporate value maximization, and truly realize the leading and guiding role of the business operation of strategic emerging industries in the development of re- gional economy or national economy. To match this objective, enterprises should establish a new manage- ment philosophy, i.e., a new efficiency concept, a new innovation concept and a new interest concept. The performance evaluation should be based on the ＂maximum＂ and ＂minimum＂ laws, the circular economy theory, the strategic management theory, and the stage theory of economic growth. At the same time, it is necessary to keep to the principles in performance evaluation, such as relevance, comprehensiveness, importance, the will of the state, the cost-effectiveness, and so on.

关 键 词：战略性新兴产业企业 业绩评价 经营目标 

分 类 号：F234.3[经济管理—会计学]