论文部分内容阅读
现代经济的飞速发展推动了公司之间纵向和横向的联合,以产权为纽带的企业集团已经成为现代经济的一大特色。业绩评价作为企业管理的重要组成部份,一直是西方理论界和实务界研究的热点。近年来,国内理论研究者翻译、介绍了大量西方有关业绩评价的专著、论文,一些实务工作者学习西方业绩评价的理论和实践成果后,结合企业自身实践,设计出适合自身发展需要的业绩评价系统。但国内已有研究大都是对一般意义上的单一企业业绩评价进行的研究,对企业集团的业绩评价则研究较少。随着我国改革开放的深入和市场经济的发展,市场竞争日益激烈。为应对挑战、抵御风险,大型化、国际化、集团化成为企业发展的必然选择,企业集团的业绩评价也成为我国学者研究的热点问题。
The rapid development of modern economy has promoted the vertical and horizontal joint between companies, and enterprise groups with property rights as ties have become a major feature of the modern economy. As an important part of business management, performance appraisal has been a hot spot in western theoretical and practical circles. In recent years, domestic theoretical researchers translate and introduce a large number of monographs and dissertations on performance appraisal, and after some practitioners learn the theoretical and practical achievements of western performance appraisal, combining with their own practice, they design performance appraisal that suits their own development needs system. However, most of the existing researches in China are studies on the performance evaluation of a single enterprise in the general sense, but less on the performance evaluation of a group of enterprises. With the deepening of China’s reform and opening up and the development of market economy, market competition is becoming increasingly fierce. In order to meet the challenge and resist the risk, the large-scale, the internationalization and the collectivization have become the inevitable choices of the enterprise development. The performance appraisal of the enterprise group has also become a hot issue in our country.