经济管理
經濟管理
경제관리
Economic Management Journal（EMJ）
2007年
18期
23~28
,共null页
绩效 计量模式 绩效棱柱 六西格玛 ABPA 创新动向
績效 計量模式 績效稜柱 六西格瑪 ABPA 創新動嚮
적효 계량모식 적효릉주 륙서격마 ABPA 창신동향
performance; measurement patterns; performance prism; six sigma; ABPA
企业绩效计量理论研究已走过一百年历程。传统的绩效计量模式有财务模式、价值模式、平衡模式。近年来，欧美学者又分别初步创建了基于利益相关者、基于流程、基于作业的绩效计量模式，显示了不同路径的创新动向。本文回顾了传统绩效计量模式理论演进历程．评述了绩效计量模式创新动向，探讨了当代绩效计量模式创新研究思路。
企業績效計量理論研究已走過一百年歷程。傳統的績效計量模式有財務模式、價值模式、平衡模式。近年來，歐美學者又分彆初步創建瞭基于利益相關者、基于流程、基于作業的績效計量模式，顯示瞭不同路徑的創新動嚮。本文迴顧瞭傳統績效計量模式理論縯進歷程．評述瞭績效計量模式創新動嚮，探討瞭噹代績效計量模式創新研究思路。
기업적효계량이론연구이주과일백년역정。전통적적효계량모식유재무모식、개치모식、평형모식。근년래，구미학자우분별초보창건료기우이익상관자、기우류정、기우작업적적효계량모식，현시료불동로경적창신동향。본문회고료전통적효계량모식이론연진역정．평술료적효계량모식창신동향，탐토료당대적효계량모식창신연구사로。
The research on the corporate performance measurement theory has been developed for more than 100 years. The traditional measurement patterns adopted nowadays are： Financial pattern, Value pattern and Balance pattern. In recent years western scholars have established the measurement patterns based on stakeholder, process performance, activity performance respectively, which indicates the different innovation trends of performance measurement pattern. This article reviews briefly the evolution of performance measurement pattern theory, comments on the innovative trends of performance measurement pattern and discusses about innovative research problems of performance measurement pattern.
