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企业制度的演进决定了企业理论的相应发展,而企业理论又成为业绩评价方法发展的理论基础。随着传统企业制度到现代企业制度的演进和企业理论的发展,业绩评价方法对传统的财务绩效评价方法提出了挑战,利益相关者评价方法应运而生。在当代,知识经济的迅速发展使得知识资本已经或者将要成为与财务资本同等甚至更为重要的资源,从而促进了新型企业制度的产生。由于在新型企业,核心技术研发人员等关键成员对企业的生存和发展有着极其重要的作用,因此新型企业业绩评价应主要是以研发(R&D)绩效为核心的创新业绩评价。
The evolution of the enterprise system determines the corresponding development of the enterprise theory, and the enterprise theory has become the theoretical basis for the development of performance evaluation methods. With the evolution of the traditional enterprise system to the modern enterprise system and the development of the enterprise theory, the performance evaluation methods challenge the traditional financial performance evaluation methods. The stakeholder evaluation method emerges as the times require. In the modern era, the rapid development of knowledge-based economy has made or will become the same or even more important resource for financial capital, thus promoting the emergence of a new type of enterprise system. Since key members such as new-type companies, core technology R&D personnel, etc., play an extremely important role in the survival and development of the company, the performance evaluation of new-type enterprises should be mainly based on the performance evaluation of R&D (R&D) performance.