企业绩效评价的理论综述及存在的问题分析  

A Summary of the Theories about Corporate Performance Evaluation and Analysis of Problems in These Theories

作　　者：孙永风[1] 李垣[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《预测》2004年第2期41-47,60,共8页Forecasting

基　　金：教育部人文社会科学研究"十五"规划资助项目(01JA630003);国家杰出青年基金资助项目(79925004)

摘　　要：本文对国内外企业绩效评价的理论进行了综述,并对其进行了分类。指出以往的理论主要从绩效评价的状态出发研究了企业绩效评价的评价指标和评价方法,而对评价结果、绩效评价的过程、动态评价和从整体上研究企业绩效评价机制关注较少,提出了未来的研究方向。This paper reviewed and classified the theories about corporate performance evaluation. It is believed that most of these theories had studied contents and means of corporate performance evaluation, but only a few of these theories had make studies of output of evaluation, process of evaluation, dynamic evaluation. And even few studies had paid attention to The mechanism of evaluation for corporate performance. Then, research future was given.

关 键 词：评价内客 评价方法 评价机制 

分 类 号：F830.91[经济管理—金融学]