【摘要】 可持续发展的战略绩效评价体系采用财务指标与非财务指标并重的原则,充分考虑公司外部竞争性因素的影响,以公司可持续发展为出发点,从战略高度将财务、顾客、内部业务流程和学习与成长四个维度融合在一起,综合评价公司的经营业绩。本文介绍了可持续发展的战略绩效评价体系与传统方法的区别,分析了其设计思路和遵循原则。在此基础上设计了可持续发展的战略绩效评价指标体系,并研究其在实践中的应用。更多还原

【Abstract】 Strategic performance evaluation system on sustainable development applies the financial and nonfinancial indices and takes into full consideration the effect of competitive factors outside. It integrates finance, customers,internal business processes and learning and growth based on strategies and sustainable development in order to evaluate the business performance of companies.This paper introduces the difference between the strategic performance evaluation system of sustainable development and the traditional one, analyzes its designing ideas and rules, develops a strategic performance evaluation system of sustainable development and does some researches related to its practical application.更多还原