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As the uncertainty of business operating performance evaluation, we should try to assess and analyze the operating performance on Chinese real estate business with the gray clustering evaluation methods in 2008. The results show that the key indicators affecting the results of the real estate business performance evaluation is current asset turnover, debt to assets ratio and sales growth.

由于企业经营业绩的评价具有不确定性,运用灰色聚类评估方法对我国房地产企业2008年的经营业绩进行评价,并进行比较分析,结果显示:影响房地产企业经营业绩评价的主要指标是流动资产周转率、资产负债率和营业增长率。

The balanced scorecard as a set of brand-new strategic performance measurement system supplemented traditional financial measures with criteria that measured performance from three additional perspectives—those of customers, internal business processes and learning and growth.

平衡计分卡业绩评价系统作为一套全新的战略性的业绩评价系统,在保留了传统的业绩评价所注重的财务方面的同时,还增加了客户、内部业务流程和学习与成长三个非财务方面的内容。

As environment can change importability of key element in promoting the performance, analyses on enterprise's internal and external environment is crucial to effective performance measurement;(3) Choosing 10 listed companies in auto industry as sample, we testify the validity and simplicity of value-based performance measurement.

因此业绩评价首先应该对企业内外环境进行分析,才能将企业价值创造与分配中与各利益主体的关系把握得更为到位;(3)选取我国汽车行业部分上市公司进行实证分析,结果显示基于价值创造与分配的业绩评价方法,与传统财务业绩评价方法相比能够更为客观、有效的评价企业业绩,操作相对简便。

The article discusses the development of in recent fifty years and the characters and shortcomings nowadays on the base of agency theory. We analyze the stratums and characters of performances measurement, the inconsequence and methods of criterion selecting. And we research how to combine the ratios of performance with the strategies of enterprise.

内容提要:本文在代理理论的基础上,通过对企业业绩评价理论在近半个世纪以来的不断发展和当前业绩评价的特点及不足的论述,分析了业绩评价的不同层次及其特点,对代理人的行为影响,业绩评价在标准选择上存在的矛盾和应当注意的方法性问题。

By qualitative and quantitative analysis, the paper mainly discusses the financial evaluation metrics. On the basis of the challenges brought by the E-business atmosphere, the paper analyzes the limitedness in traditional Performance Evaluation methods.

本文在全面分析电子商务环境给现代企业带来的机遇和挑战的基础之上,比较分析了传统企业业绩评价指标体系的局限性,指出电子商务企业的业绩评价应从其自身特点出发,建立以企业价值为导向的评价指标体系。

As an effective performance evaluation system,the balanced scorecard to our country enterprise performance evaluation system has special significance.

作为一种行之有效的业绩评价系统,平衡计分卡对我国企业的业绩评价系统的改进有着特殊的现实意义。

The horizontal RPE focuses on comparison with cotemporary managers whose operational environment resembles the evaluation object.

横向相对业绩评价就是把同时期的与被评价者当期业绩相关的其他人的业绩信息引入到评价中,扣除被评价者表面业绩中与其努力程度无关的或者有关但是对激励无用的信息以增强激励效果的业绩评价思路。

When carries on the achievement appraisal to the enterprise, tradition achievement appraisal system is questioned, and the majority thought should not take the financial achievement and the shareholder value merely to enterprise's achievement appraisal, but is must stand in the sustainable development, and considers various aspects fully the benefit, therefore, the multiplicate achievement appraisal system's research is proposed the program.

在评价企业业绩时,传统的评价体系广受质疑,认为对企业的业绩评价不应仅仅重视财务业绩和股东价值,而是要站在可持续发展的角度,充分考虑各方面的利益,因此,多元化业绩评价体系的研究被提上日程。

First ,this article has colligated the commercial bank achievement appraisal elementary theory, summarized the internal performance evaluation system historical development evolution and the present situation of commercial bank in our country, and briefly introduced the economic value-added, the balanced scorecard and the level analytic method and so on.

为了适应市场竞争,满足不断提升管理水平的需要,银行必须对经营机构进行科学的业绩评价。传统的银行业绩评价体系一直沿用典型财务指标进行评价,已经不能适应当前银行业发展的需要。

Based on how various national and international performance evaluation systems be used in cooperation, and after introducing of various performance evaluation systems, analyzing the advantage and disadvantage of each system, especially introducing the advantage and disadvantage of balance scoring card, economic added value, performance evaluation guide inside cooperation and other evaluation system, meanwhile, reviewing the performance evaluation systems used by Yingkou Port in the past, introducing the performance evaluation system used by Yingkou Port at present, this article is to design a new performance evaluation system for Yingkou Port after disusing and referencing above systems.

本文围绕当前国内和国外的各种业绩评价方法如何用于企业集团的绩效评价,通过对各种评价方法予以介绍,并对其特征和优缺点进行分析,尤其是介绍平衡计分卡、经济增加值、企业集团内部效绩评价指导意见等评价方式的优缺点,并对营口港沿用的业绩评价方法进行回顾,介绍营口港现有的业绩评价方法,来探讨借鉴各评价方法来重新改进营口港业绩评价体系。

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