CAJ | 학술논문

由于高新技术上市公司知识资本和智力资本含量较高，传统企业绩效评价模式无法对其业绩进行科学评价，因此有必要建立专门的绩效评价指标体系，以突出其高成长性、高风险性的特点和满足各种利益相关者的特殊要求。运用平衡计分卡的基本思想，侧重知识资本和智力资本的考核，对原有指标体系进行扩展，尝试设计可以满足高新技术上市公司绩效评价特殊要求的指标体系。
유우고신기술상시공사지식자본화지력자본함량교고，전통기업적효평개모식무법대기업적진행과학평개，인차유필요건립전문적적효평개지표체계，이돌출기고성장성、고풍험성적특점화만족각충이익상관자적특수요구。운용평형계분잡적기본사상，측중지식자본화지력자본적고핵，대원유지표체계진행확전，상시설계가이만족고신기술상시공사적효평개특수요구적지표체계。
Because knowledge capital and intellectual capital content is higher in high-tech listed compa-nies,traditional enterprise performance evaluation models are not able to evaluate the performance of high-tech listed companies rationally.Therefore,establishment of a special performance evaluation in-dex system for high-tech listed companies is necessary to character the high growth and high risk and to meet stakeholders'requirements.Currently,generally accepted performance evaluation system is missed,focusing on the knowledge capital and intellectual capital evaluation,this paper uses the basic idea of the balanced score card and expands the original index system to try to design an index system that can meet the special requirement of high-tech listed companies.