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本文基于集团公司进行集团业务绩效考核的视角,结合企业利益相关者的理论分析,在了解了集团公司对于子公司进行绩效考核活动的基本情况以及现存的一些问题之后,站在集团公司利益相关者的立场展开分析,有效结合了当前企业会计政策运行的环境,在企业进行会计政策的选择过程中,界定并划分了企业的利益相关主体,通过对公司进行会计信息重构的常见策略进行表格分析,深入探讨了集团公司在进行绩效考核体系构建的过程中,应当采取的关于会计信息重构的策略方法。
Based on the perspective of the group company’s performance appraisal of the group business and the theoretical analysis of the company’s stakeholders, after understanding the basic situation of the group company’s performance appraisal activity for the subsidiary company and some existing problems, this article stands in the group company’s stakeholder The paper analyzes the situation of the enterprise effectively and combines the current operating environment of the enterprise accounting policy. In the process of the enterprise’s choice of the accounting policy, it defines and divides the stakeholders of the enterprise, and carries out the form analysis through the common tactics of reconstructing the accounting information of the company , In-depth discussion of the group companies in the process of performance appraisal system construction, accounting information should be taken to reconstruct the strategic approach.