武汉理工大学学报：社会科学版
武漢理工大學學報：社會科學版
무한리공대학학보：사회과학판
Journal of Wuhan University of Technology(Social Science Edition)
2014年
1期
42~47
,共null页
高新技术上市公司 平衡计分卡拓展 绩效评价
高新技術上市公司 平衡計分卡拓展 績效評價
고신기술상시공사 평형계분잡탁전 적효평개
high-tech listed companies;balanced score card development;performance evaluation
由于高新技术上市公司知识资本和智力资本含量较高，传统企业绩效评价模式无法对其业绩进行科学评价，因此有必要建立专门的绩效评价指标体系，以突出其高成长性、高风险性的特点和满足各种利益相关者的特殊要求。运用平衡计分卡的基本思想，侧重知识资本和智力资本的考核，对原有指标体系进行扩展，尝试设计可以满足高新技术上市公司绩效评价特殊要求的指标体系。
由于高新技術上市公司知識資本和智力資本含量較高，傳統企業績效評價模式無法對其業績進行科學評價，因此有必要建立專門的績效評價指標體繫，以突齣其高成長性、高風險性的特點和滿足各種利益相關者的特殊要求。運用平衡計分卡的基本思想，側重知識資本和智力資本的攷覈，對原有指標體繫進行擴展，嘗試設計可以滿足高新技術上市公司績效評價特殊要求的指標體繫。
유우고신기술상시공사지식자본화지력자본함량교고，전통기업적효평개모식무법대기업적진행과학평개，인차유필요건립전문적적효평개지표체계，이돌출기고성장성、고풍험성적특점화만족각충이익상관자적특수요구。운용평형계분잡적기본사상，측중지식자본화지력자본적고핵，대원유지표체계진행확전，상시설계가이만족고신기술상시공사적효평개특수요구적지표체계。
Because knowledge capital and intellectual capital content is higher in high-tech listed compa-nies,traditional enterprise performance evaluation models are not able to evaluate the performance of high-tech listed companies rationally.Therefore,establishment of a special performance evaluation in-dex system for high-tech listed companies is necessary to character the high growth and high risk and to meet stakeholders＆#39;requirements.Currently,generally accepted performance evaluation system is missed,focusing on the knowledge capital and intellectual capital evaluation,this paper uses the basic idea of the balanced score card and expands the original index system to try to design an index system that can meet the special requirement of high-tech listed companies.
