摘要
现有的上市公司评价指标较多地强调财务指标,而对反映企业成长特征的非财务指标却较少涉及,无法完整地体现上市公司的综合绩效.本文通过对国内外现有绩效评价方法的借鉴,初步建立我国上市公司的绩效评价指标体系.
Now available performance evaluation index could not complete reflecting comprehensive performance of public corporation. Financial Performance is more important than other performance which reflecting growth feature of enterprise in the index system The article analyzed some foreign and internal performance evaluation methods, and established a Performance evaluation index system of Public Corporation.
出处
《重庆交通学院学报》
2005年第3期149-152,共4页
Journal of Chongqing Jiaotong University
关键词
上市公司
绩效评价
指标体系
public corporation
performance evaluation
index system
