论财务会计报告改革背景下的企业效绩评价  

Towards Enterprises'Business Performance Evaluation under the Background of Financial Reporting Reform

作　　者：胡志勇[1] 

机构地区：[1]广州大学经济学系,广东广州510091

出　　处：《当代财经》2002年第9期70-73,共4页Contemporary Finance and Economics

摘　　要：我国现行效绩评价体系的适用范围及其行为导向存在一些缺陷。针对我国企业财务会计报告的现实改革、未来改革需求及其对企业效绩评价(体系)的影响,结合我国财务会计报告的现实,以平衡计分卡理论为依据,提出改进效绩评价的具体建议。The paper explores the validity and behavioral orientations of the applied business performance evaluation system.Basing on analyzing the reforms and the future demand on the reforms of the financial reporting and its influence on the existing performance evaluation system,it proposes some suggestions on,which takes the reality of Chinese financial reporting into account,improving the business performance evaluation system in accordance with the Balance Score Card approach.

关 键 词：企业 效绩评价 财务会计报告 平衡计分卡 

分 类 号：F270.3[经济管理—企业管理] F275[经济管理—国民经济]