论文部分内容阅读
绩效评价是指运用数理统计和运筹学方法,采用特定的指标体系,对照统一的评价标准,按照一定的程序,通过定量定性对比分析,对企业一定经营期间的经营效益和经营者业绩作出客观、公正、准确的综合评判。绩效评价在企业经营中具有导向性作用,利用公开披露的会计信息正确公允地评价上市公司经营业绩,有助于正确选取投资对象,获得更高的收益。
Performance evaluation refers to the use of mathematical statistics and operations research methods, the use of a specific index system, a unified evaluation criteria, according to a certain procedure, through qualitative and quantitative comparative analysis of business during a certain period of business management and operator performance objective, Fair and accurate comprehensive evaluation. Performance evaluation plays a guiding role in the operation of the enterprise. The correct and fair evaluation of the operating performance of the listed company by using the publicly disclosed accounting information will help to correctly select the investors and obtain higher profits.