国内外综合业绩评价体系的研究评述被引量：14

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摘要本文通过文献回顾分析了综合业绩评价体系的国际研究现状。包括综合业绩评价体系建立的必要性,非财务指标的预测能力和信息含量,企业权变特征对综合业绩指标体系采用的影响,以及综合业绩指标体系采用后的企业业绩后果,对我国未来关于综合业绩评价体系的研究方向提出了建议。

作者张川潘飞

机构地区上海海事大学经济管理学院上海财经大学会计学院

出处《当代财经》 CSSCI 北大核心 2008年第4期120-123,共4页 Contemporary Finance and Economics

基金教育部人文社会科学重点研究基地重大项目(05JJD630002) 上海市教委科研项目(教科06-58)

关键词综合业绩评价非财务指标权变特征业绩后果

分类号 F275.5 [经济管理—企业管理]

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