摘要
在论证企业业绩评价应当遵循的盈利、风险与发展评价指标有机结合的三维价值观的基础上,引入多元化与研发支出因子来构建上市公司的业绩评价指标体系,基于主成分法检验了业绩指数与会计盈余的相关性,证实基于三维的业绩指数与企业未来价值创造能力显著正相关。
This paper first illustrated the three-dimensional value perspective on firm performance evaluation based on such factors as earnings index,risk index and development index.We think they should be incorporated in one unified performance evaluation system;and then we constructed one performance evaluation index system of listed company through adding diversification and RD expenditure index;next we tested the correlation between performance index and accounting earnings,and the main findings are as follows：performance index are significantly positively associated with future firm value creation potentiality.
出处
《审计与经济研究》
CSSCI
北大核心
2012年第3期57-68,共12页
Journal of Audit & Economics
基金
北京市属高等学校人才强教计划"高层次人才资助计划"项目(PHR20100512)
国家社科基金项目(11BGL022)
中央财经大学"211"三期重点学科建设项目
关键词
企业业绩评价指标体系
三维价值观
研发支出
公司绩效评价
投资者保护指数
会计收益评价
企业风险度量
enterprise performance evaluation index system
three-dimensional value perspective
R＆D expenditure
enterprise performance evaluation
investor protection index
accounting profits evaluation
enterprise risks measurement
