如果说收益一成本分析是决定合资企业组建与否的决策方法,那么,业绩评估则是合资企业实际运行过程中对其经营效果进行估价和监控的管理方式。西方企业界较常用的评价方法是将合资企业简单等同于投资母公司的一个分公司,用投资收益、股权收益、资产收益、销售收入、现金流量等常规性财务指标来衡量和比较其业绩。然而,这种财务评价方法包含着两个严重的缺陷: If the revenue-cost analysis is a decision-making method for determining whether a joint venture is formed or not, then the performance evaluation is a management method that evaluates and monitors the effectiveness of the joint venture during its actual operation. The most commonly used evaluation method in Western business circles is to simply equate a joint venture with a branch company that invests in the parent company, and measure and compare its performance with conventional financial indicators such as investment income, equity income, asset income, sales revenue, and cash flow. However, this method of financial evaluation contains two serious flaws: