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企业业绩评价方法在现代公司治理系统中起着举足轻重的作用,是企业激励与监督政策的基础,业绩管理必须建立在一种综合业绩评价制度基础上:它一方面强调对财务业绩指标的考核;另一方面也应注重对非财务业绩的评价。
Enterprise performance evaluation method plays a decisive role in modern corporate governance system and is the basis of corporate incentive and supervision policies. Performance management must be based on a comprehensive performance evaluation system: on the one hand, it emphasizes the assessment of financial performance indicators; On the other hand, attention should also be paid to the evaluation of non-financial performance.