经济与管理
經濟與管理
경제여관리
Economy and Management
2009年
5期
33~35
,共null页
企业绩效评价 评价指标 分析方法
企業績效評價 評價指標 分析方法
기업적효평개 평개지표 분석방법
enterprise performance evaluation; evaluation index; analysis method
企业绩效评价一直是企业界和学术界关注的热点问题之一。随着国有企业改革的深入，中国现行企业绩效评价体系逐渐显露出其缺乏前瞻性和时代性、指标权重设计方面的不足和修正指标方面的局限，应增加智力资产收益率、非财务指标的权重，完善提高企业基本素质的指标权重及发展创新能力指标权重等。
企業績效評價一直是企業界和學術界關註的熱點問題之一。隨著國有企業改革的深入，中國現行企業績效評價體繫逐漸顯露齣其缺乏前瞻性和時代性、指標權重設計方麵的不足和脩正指標方麵的跼限，應增加智力資產收益率、非財務指標的權重，完善提高企業基本素質的指標權重及髮展創新能力指標權重等。
기업적효평개일직시기업계화학술계관주적열점문제지일。수착국유기업개혁적심입，중국현행기업적효평개체계축점현로출기결핍전첨성화시대성、지표권중설계방면적불족화수정지표방면적국한，응증가지력자산수익솔、비재무지표적권중，완선제고기업기본소질적지표권중급발전창신능력지표권중등。
The enterprise performance evaluation is always the hot point concerning by the field of enterprises and academic circles. With the deeply developing of state-owned enterprises reform, as the important job of economics management, the enterprise performance evaluation has many problems, such as lack of premonition trait and times spirit, existing shortage in aspect of index proportion and limitation in aspect of modifing index. So we should increase the income rate of intellectual capital, the propoition of non-financial index and improve the proportion of enterprises＇s basic quality and developing the innovation capability index proportion.
