完善我国企业绩效评价指标体系的思考

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1、孜財接Jt參碩士学位论文中文）史歷金共..镇JL评itY897573英文>........作者姓名M学院(系、部）*企针..1绝学科专业•■圓_■■舍计学研究方向辦务督A指导教师孙越生我OO五年四月AbstractPerformanceevaluationsystemofenterprise,asasubsystemofstrategicaccounting,hasthreebasicfunctions:projectreappraisal,resourcesreallocationandhumanresour

2、cemanagement,andcooperatewithbusinessstrategicmanagement,servebusiness-strategicplanningandbusiness-strategicimplementation.Enterpriseperformanceevaluationisthaienterprisesdesignthecorrespondingevaluationindexsystemaccordingtoenterprise'sgoal,adoptspecificev

3、aluationcriterionandmethodtomakeobjective，justandaccuratecomprehensivejudgmenttoenterpnseperformance.Thus,performanceevaluationsystemincludessubjectevaluationsubject,evaluationobject,evaluationgoal，evaluationindex，evaluationcriterion，evaluationmethodandevalu

4、ationreport，etc.Becausespaceislimited,thispaperdiscussesmainlyevaluationindexsystemandproposesamendmentstoXhpindexsystemofperformanceevaluationinourcountry.Thedissertationisdividedintofourparts.1.Thefirstpartanalyzesthesystemofenterpriseperformanceevaluation

5、inourcountry.Enterpriseperformanceevaluationinourcountrycanbedividedintothreephases.Thischapteranalyzesthecausesofthisthreephases'enterpriseperformanceevaluationdevelopment.2.Thesecondpartanalyzesexistentproblemsofthepresentsystemofenterpriseperformanceevalu

6、ationinourcountryandproposesamendments.Thepresentsystemofenterpriseperformanceevaluationinourcountryincludesfinancialindexaswellasnon-financialindexandismoreoverall，morescientificevaluationsystem.Butthisevaluationindexsystemstillexistssomedeficiencies.Thispa

7、rtanalyzesthesedeficiencies.3.Thethirdpartintroducessystemsofforeignenterpriseperformanceevaluation.Onthebasisofthemethodofenterpriseperformanceevaluation,alotofforeigngovernmentshavemadealotofhelpfuliriestopromoteandstrengthenenterpriseperformancemanagement

8、,andmakegoodresults.Andwecanlearnfromthesemethodsofenterpriseperformanceevaluation.4'Thefourthpartproposesamendmentstoexistentproblemsofthepresentsystemofenterpriseperformanceevaluationinourcoun