CAJ | 학술논문

以现代企业为背景，分析了经营者业绩与企业业绩的关系，构建了一套基于利益相关者的企业业绩评价指标体系，通过DEA模型来剔除企业外部系统环境和企业所拥有资源质量对企业经营者业绩的影响，从而客观、真实、合理反映经营者的能力及有效努力程度对企业业绩的贡献。旨在引导企业经营者重视利益相关者的利益，同时为监管实践提供一种行之有效的方法，拓展企业经营者业绩评价方法体系。
이현대기업위배경，분석료경영자업적여기업업적적관계，구건료일투기우이익상관자적기업업적평개지표체계，통과DEA모형래척제기업외부계통배경화기업소옹유자원질량대기업경영자업적적영향，종이객관、진실、합리반영경영자적능력급유효노력정도대기업업적적공헌。지재인도기업경영자중시이익상관자적이익，동시위감관실천제공일충행지유효적방법，탁전기업경영자업적평개방법체계。
This paper takes the modern enterprise as the study background, analyses the relation of enterprise performance and executives performance, constructs a set of index system of evaluating enterprise performance based on the point of view of stakeholder. The study goes further to make use of AHP and DEA model so as to eliminate risk imposed on the executive by external system environment and resource quality of enterprise in order to measuring truly the executives＇ capability and the degree of effective endeavor for the contribution of enterprise perform- ance. This paper purposes to make the estimate of executives＇ performance more scientific and rational as well as give attention to each stockholder＇ s benefit and give a useful method to attorney intendance and open up the method system of enterprise executives＇ performance evaluation.