节点文献
董事会业绩评价研究
An Analysis on the Performance Evaluation System for the Board
【摘要】 董事会作为一个决策机构, 其决策正确与否对公司业绩产生重大影响。建立董事会自身的业绩评价制度对完善董事会制度意义重大。本文试图采用Kaplan和Norton的平衡计分卡 (BSC) 的评价逻辑, 来构建董事会业绩评价体系。
【Abstract】 As a decision-making body,the decisions made by the Board has strongly influenc e to the performance of business.Building-in an evaluating system for the Board itself is of great importance in the way of seeking well-functioned board.For this sense,the authors try to explain how to develop such a evaluating system fo r the Board,structuring the logics of balanced scorecards,which was originated b y Kaplan & Norton.
- 【文献出处】 会计研究 ,Accounting Research , 编辑部邮箱 ,2005年02期
- 【分类号】F276.6
- 【被引频次】81
- 【下载频次】1933