进入９０年代以来 ,以计算机技术、通信技术和网络技术为特征的现代技术迅速发展 ,会计核算手段发生了根本性变化 ,会计信息的传递更加及时、准确、高效。及时、准确、高效的会计信息 ,必然要求评价业绩报告的编制与之相适应 ,只有这样 ,才能把生产经营中发现的重要问题及时反 Since the 1990s, the rapid development of modern technology, characterized by computer technology, communication technology and network technology, has undergone fundamental changes in the means of accounting. The transmission of accounting information has become more timely, accurate and efficient. Timely, accurate and efficient accounting information will inevitably require the compilation of performance appraisal report to be compatible with it. Only in this way can the important problems found in production and management be promptly reversed