CAJ | 학술논문

我国目前的业绩指标体系忽视了环境、智力资产等因素对企业业绩评价的影响，为了克服这一缺陷．有必要构建能从企业内外部环境出发、全面综合的考评企业业绩的指标体系，即基于GEVA和价值链相结合的企业业绩评价指标体系，以突出反映企业的债务成本、权益成本和环境成本对企业经营管理活动的综合影响
아국목전적업적지표체계홀시료배경、지력자산등인소대기업업적평개적영향，위료극복저일결함．유필요구건능종기업내외부배경출발、전면종합적고평기업업적적지표체계，즉기우GEVA화개치련상결합적기업업적평개지표체계，이돌출반영기업적채무성본、권익성본화배경성본대기업경영관리활동적종합영향
Our country＇ s current performance index system ignores environment, intellectual property and other factors on the impact of enterprise performance evaluation. In order to overcome this defect, it is necessary to build a comprehensive evaluation index system to evaluate the enterprise performance from the internal and external envi- ronment, which is based on the GEVA value chain combining enterprise performance evaluation index system. The evaluation index system reflects the cost of debt, equity and environment which influences enterprise management activities.