摘要
处于不同发展阶段的企业应采用不同的业绩评价指标体系,否则不具有可比性。成长期处于企业发展阶段的初期,成长期企业的业绩评价指标体系应适应成长期企业的特点,本文通过对成长期企业的业绩评价指标体系的框架、指标的选择、评价方法的确定进行分析,构建了成长期企业业绩评价指标体系。
Enterprises at different developing stage should adopt different achievement evaluation index system , otherwise have no comparativity. Growth stage is at the initial stage of enterprise developing stage , the achievement evaluation index system should adapt to the characteristics of enterprises at growth stage, this text analyses the frame of the index, choice of the index , sureness of the evaluation method of enterprises at growth stage , and structures an achievement evaluation index system of enterprise at growth stage .
出处
《财会通讯(下)》
北大核心
2004年第6期65-67,共3页
Communication of Finance and Accounting
关键词
成长期
业绩
评价
At growth stage Achievement Evaluation