论文部分内容阅读
公司的绩效评价和激励机制是一个吸引着众多学者的话题。随着时间的推移和环境的变化,衡量业绩的指标不断变化,先后出现了成本差异的方法,投资报酬率的方法,经济增加值和平衡记分卡的方法等等;而衡量业绩的角度而言,则从最初的单一的财务视角发展到今天的全面视角。作为企业的管理控制中重要组成部分的绩效评价是为了实现企业的目标。然而,作为企业的目标:利润最大化一直都没有变过,随着时间变化的只不过是实现目标的形式。从过去的100年的企业发展史来
The company’s performance evaluation and incentive mechanism is a topic that attracts many scholars. As time goes on and the environment changes, indicators of performance change constantly. There are methods of cost difference, methods of return on investment, methods of economic value added and balanced scorecard, etc. In terms of performance measurement, , From the initial single financial perspective to today’s comprehensive perspective. Performance evaluation as an important part of the management and control of an enterprise is to achieve the goal of the enterprise. However, as a corporate goal: maximizing profits has not changed, and over time it is just a matter of achieving goals. From the past 100 years of business history