浅析从企业利益相关者角度构建效绩评价指标体系  

The Construction of the Index System of Performance Evaluation for Benefit Correlates

作　　者：梁杰[1] 王宏达[1] 

机构地区：[1]沈阳工业大学经济管理学院,辽宁沈阳110023

出　　处：《商业研究》2003年第5期77-79,共3页Commercial Research

摘　　要：从分析平衡计分卡的设计思路入手,讨论了平衡计分卡存在的设计缺陷。为了改进现有方法的不 足,提出应从企业利益相关者角度构建效绩评价指标体系,并对各利益相关者的不同需求进行了分析, 给出了适用的评价指标。The paper analyzes the idea of the balanced scorecard and points out its shortcoming. In order to improve this current method, the author proposes to construct the index system of performance evaluation for benefit correlates. Having analyzed the different needs of each benefit correlate, he works out the suitable indexes.

关 键 词：企业 利益相关者 效绩 评价 指标体系 

分 类 号：F275.4[经济管理—企业管理] F272.5[经济管理—国民经济]