| 业绩评价理论:进展与争论 |
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| 引用本文： | 许庆瑞,王勇,郑刚.业绩评价理论:进展与争论[J].科研管理,2002,23(2):50-56. |
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| 作者姓名： | 许庆瑞 王勇 郑刚 |
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| 作者单位： | 浙江大学管理科学研究所,杭州玉泉,310027 |
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| 摘 要： | 本文着重对九十年代后发展起来的较具影响力的业绩评价理论进行归纳总结,这些理论包括平衡记分卡、高标定位、经济价值增加和利益相关者评价等。文章的后半部分就当前业绩评价理论争论的焦点问题进行探讨,这些问题包括业绩的决定因素、财务指标与非财务指标以及评价哲学等。
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| 关 键 词： | 业绩评价理论 :进展 争论 |
| 文章编号： | 1000-2995(2002)02-007-0050 |
| 修稿时间： | 2001年7月26日 |
Performance Measurement Theory: Advancement and Debates |
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| Xu Qing- rui,Wang Yong,Zheng Gang.Performance Measurement Theory: Advancement and Debates[J].Science Research Management,2002,23(2):50-56. |
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| Authors: | Xu Qing- rui Wang Yong Zheng Gang |
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| Abstract: | This paper concentrates on generalizing several influential performace measurement theories that developed in 90s. These theories includes Balanced Scorecards, Benchmarking, Economic Value Added and Stakeholders' Evaluation theory etc.. In the later part of this article, it discusses the focus problems debated in current performace measurement theories. These problems include the decisive factors of performance, financial measurements versus nonfinancial measurements and appraisal philosophy. |
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| Keywords: | performance measurement theory advancement debates |
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