完善企业效绩评价体系的思考  

Thoughts on Improving Enterprise Performance Evaluation System

作　　者：周新刚[1] 

机构地区：[1]贵州财经学院工商管理系,贵州贵阳550004

出　　处：《贵州财经学院学报》2003年第5期13-15,共3页Journal of Guizhou College of Finance and Economics

摘　　要：对企业效绩进行准确评价,必须以平衡记分卡为理论基础,构筑财务效益状况、偿债能力状况、客户满意状况和发展能力状况的企绩评价指标体系,加大非财务指标对效绩评价结果的影响。同时,要重塑中介机构主导、企业积极配合、政府适时指导的角色结构,提高企业效绩评价的效率和效果。In order to conduct an accurate evaluation of enterprise performance, we must, o n the theoretical basis of balanced scorecard, construct an indicator system of enterprise performance, including financial efficiency, liquidity, customer sati sfaction and development ability, and enhance the effect of non-financial indica tors on evaluation results. In the meantime, we should reshape the role structur e whereby intermediaries play the leading part, firms cooperate positively and g overnment provides timely guidance, and raise the efficiency and effect of perfo rmance evaluation.

关 键 词：企业效绩评价 平衡记分卡 组织体系 财务效益 偿债能力 客户满意 发展能力 

分 类 号：F272[经济管理—企业管理]