CAJ | 학술논문

企业绩效评价是按照企业目标，依据特定的评价标准，设定相应的评价指标体系，运用一定的评价方法，对企业一段经营期间内的经营业绩做出科学、正确、客观公平的综合判断。企业绩效的静态评价很难对企业经营的可持续性进行分析判断，研究动态的评价分析，从动态的角度对企业的经营绩效进行动态综合评价成为新的趋势。本文采用动态综合评价的方法对我国的机械上市公司2010年至2012年的经营绩效做了动态评价分析。在各时间点分析过程中，将多指标综合起来，进行同度量处理，确定指标在不同时间点重要性权数，综合汇总进行评价。得到更加合理、科学的评价结果。
기업적효평개시안조기업목표，의거특정적평개표준，설정상응적평개지표체계，운용일정적평개방법，대기업일단경영기간내적경영업적주출과학、정학、객관공평적종합판단。기업적효적정태평개흔난대기업경영적가지속성진행분석판단，연구동태적평개분석，종동태적각도대기업적경영적효진행동태종합평개성위신적추세。본문채용동태종합평개적방법대아국적궤계상시공사2010년지2012년적경영적효주료동태평개분석。재각시간점분석과정중，장다지표종합기래，진행동도량처리，학정지표재불동시간점중요성권수，종합회총진행평개。득도경가합리、과학적평개결과。
The enterprise performance evaluation is evaluation index system that accordance with the goal of enterprise, according to specific evaluation criteria, which using a certain evaluation method to make scientific, correct, objective and fair comprehensive judgment for operations performance of enterprise within a period of operation. Static evaluation of enterprise performance is difficult to analyze and judge for the sustainability of enterprise operations. Researching the dynamic evaluation analysis and carrying on dynamic comprehensive evaluat ion for the operating performance of enterprise from the dynamic point of view has become a new trend. This paper uses dynamic comprehensive evaluation method to analyze the operations performance of China's machinery listing Corporation from 2010 to 2012. In the analysis process of each time point, this paper comprehensives up multi indexes to measure the same treatment, determine the importance weights of index at different time points, make a comprehensive summary evaluation and gets a more reasonable, scientific evaluation results.