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(一)国外企业业绩评价指标研究国外早期的业绩评价研究,主要集中在将什么作为企业经营业绩评价指标的问题上。主要将成本、投资报酬率(ROI)、净经营资产回报率(RONA)、每股收益、现金流量和内部报酬率(IRR)作为经营业绩评价的主要指标。20世纪90年代起,出现了一系列新的业绩评价观点和方法体系:1、彼得·德鲁克(Peter F.Drucker)以“改革”为核心的观点,强调业绩评价系统必须首先突出管理部门的思想意识;2、罗伯特·霍尔(Robert Hall)认为评价企业
(A) of the performance evaluation of foreign enterprises Research on the performance evaluation of early overseas studies, mainly on what will be the performance evaluation of business performance indicators. The main indicators of operating performance are mainly cost, ROI, RONA, EPS, cash flow and IRR. Since the 1990s, a series of new performance evaluation ideas and methodologies have emerged: 1. Peter F. Drucker’s view of “reform” emphasizes that the performance evaluation system must first highlight Management thinking; 2, Robert Hall (Robert Hall) that the evaluation of enterprises