| 我国上市公司绩效考评——以江苏上市公司为例 |
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| 引用本文： | 李芸达,朱静.我国上市公司绩效考评——以江苏上市公司为例[J].常熟理工学院学报,2011,25(7):44-50. |
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| 作者姓名： | 李芸达 朱静 |
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| 作者单位： | 江苏技术师范学院会计系,江苏常州,213001 |
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| 基金项目： | 江苏省教育厅2008年度哲学社会科学基金指导项目“产权制度改革与公司财务行为研究”(08SJD630009) |
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| 摘 要： | 绩效考评是企业管理的一项重要内容。以江苏上市公司为例，通过经验研究发现，我国上市公司将绩效考评作为一项专门工作开展的时间并不长，并带有政府推动的痕迹；绩效考评主要存在具体工作不规范、考评内容过窄、在激励和约束方面的作用有限等问题。因此，我国上市公司绩效考评与管理工作尚待进一步规范和提高。
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| 关 键 词： | 上市公司 绩效考评 现状 问题 发展 |
Performance Measurement in Chinese Listed Companies: In the Case of the Jiangsu Listed Companies |
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| LI Yun-da,ZHU Jing.Performance Measurement in Chinese Listed Companies: In the Case of the Jiangsu Listed Companies[J].Journal of Changshu Institute of Technology,2011,25(7):44-50. |
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| Authors: | LI Yun-da ZHU Jing |
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| Institution: | LI Yun-da,ZHU Jing (Accounting Department,Jiangsu Teachers University of Technology,Changzhou 213001,China) |
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| Abstract: | The performance measurement is very important to enterprises. By analyzing the listed companies in Jiangsu Province, and by empirical studies, we found that companies embarked on this practice only recently and partly because of government＇s demand. The contents of the measurement are simple, and the effect of the motivation and restriction to the senior executives are limited. So, the work of the performance measure needs to be further strengthened and improved. |
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| Keywords: | listed company performance measurement present situation problem development |
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