【作者】 池国华；

【Author】 CHI Guo-hua (Research Center of Finance and Accounting of Dongbei University of Finance and Economics,Dalian 116025,China)

【机构】 东北财经大学财务与会计研究中心；

【摘要】 20世纪90年代随着市场竞争加剧、顾客需求多样化、社会环境变化,即在"3C"的压力下,企业外部环境对组织的生存和适应提出了变革传统内部管理业绩评价系统的新要求。正是由于这样的原因,本文提出了基于组织背景的内部管理业绩评价系统设计的理论框架,指出构建内部管理业绩评价系统要遵循权变原则、一致原则和系统原则,同时运用理论框架对具有代表性的EVA业绩评价系统进行了检验,并给出了相应的评价。这一理论框架对于我国企业内部管理业绩评价系统的建立具有重要的启示意义。更多还原

【Abstract】 In the 1990s,with the intensification of market competition,diversification of customers’ demands and transformation of social circumstance,in other words,under the pressure of"3C",enterprises need to transform its traditional internal management performance measuring systems to adapt to the outside circumstances.Therefore,this paper puts forward a theoretical framework of internal management performance measuring systems on the basis of organizational background,points out that constructing internal management performance measuring systems should follow contingency principle,consistent principle and systematical principle,and at the same time examines and evaluates the typical performance measuring system -EVA by using that theoretical framework which has great enlightenment on the construction of Chinese enterprises’ internal management performance measuring systems.更多还原