CAJ | 학술논문

现有的绩效评价方法大多只关注组织内部及其财务指标，管理熵则依据影响系统发展的众多因素来判断系统发展的状态，使得绩效评价更加深入和客观。针对公司治理中管理熵的构成，构建了公司治理管理熵的评价指标体系，运用熵值法给出了公司治理绩效各评价指标的熵值计算公式，并基于Brusselator模型提出了公司治理耗散结构的判据，从而为公司治理绩效的评价提出了一种新方法。
현유적적효평개방법대다지관주조직내부급기재무지표，관리적칙의거영향계통발전적음다인소래판단계통발전적상태，사득적효평개경가심입화객관。침대공사치리중관리적적구성，구건료공사치리관리적적평개지표체계，운용적치법급출료공사치리적효각평개지표적적치계산공식，병기우Brusselator모형제출료공사치리모산결구적판거，종이위공사치리적효적평개제출료일충신방법。
Most existing performance evaluation methods only focus on internal organization and its financial in-dicators.Management entropy judges the state of the system development on the basis of the many factors affecting the development of system, which makes performance evaluation more in-depth and objective.This paper de-scribes the composition of management entropy in corporate governance, and builds the evaluation index system of management entropy in corporate governance, and calculates the entropy formula of each index using the entropy method, and puts forward the criterion of the dissipative corporate governance structure based on Brusselator model.Atlast, it presents a new method for performance evaluation of corporate governance.