一、企业投资中心业绩评价的现状投资中心是指对投资负责的责任中心，其特点是既要对成本、收入和利润负责，又要对投资的效果负责。投资中心在责任中心中处于最高层次，它具有最大的决策权，也承担最大的责任。投资中心是分权管理的最突出表现，它一般是独立的法人。众所周知 First, the status of enterprise investment center performance evaluation Investment Center is responsible for investment responsibility center, which is characterized by both the cost, revenue and profits are responsible for, but also the effect of the investment. Investment centers in the highest level of responsibility center, it has the greatest decision-making power, but also bear the greatest responsibility. Investment center is the most prominent manifestation of decentralized management, it is generally an independent legal entity. We all know