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业绩评价对于衡量企业经营目标完成情况具有十分重要的作用,平衡计分卡下的业绩评价模式结合了财务与非财务指标,可充分地整合企业资源,有效地激励企业内部相关契约主体,对企业作用重大。本文浅析了其产生的必要性与背景,并简述了其包涵的核心理念。
Performance evaluation plays a very important role in measuring the completion of business objectives. The performance evaluation model under the Balanced Scorecard combines financial and non-financial indicators to fully integrate enterprise resources and effectively stimulate the main body of the relevant contracts within the enterprise. Significant effect. This article analyzes the necessity and background of its emergence, and briefly describes its core concept of inclusion.