摘要
本文将企业绩效评价主体的历史演进过程分为一元评价主体、二元评价主体和多元评价主体三个阶段,并从评价范围、评价目标、评价指标和典型方法等四个方面分析了评价主体演进对绩效评价的影响。在此基础上, 进一步展望了企业绩效评价主体的未来发展趋势。
This paper describes the process of principal part of performance evaluation evolution from one principal part, two principal parts to many principal parts. It studies the impact on the performance evaluation based on the evolution from four parts: the scope, the order, the index and the method. Finally, the paper explored the future development of performance evaluation.
出处
《会计研究》
CSSCI
北大核心
2005年第4期65-68,96,共5页
Accounting Research
