摘要
本文在继承已有研究成果的基础上,建立了一套综合反映经营者经营业绩、能力以及努力效果的指标体系,借助于功效系数法和综合评价法,探讨基于相对业绩比较的经营者业绩评估以及基于利益相关方综合评价的经营者能力及努力效果评价方法,以期弥补目前经营者绩效评价的不足,为建立与经营者绩效挂钩的经营者激励机制提供参考。
On the basis of previous researching results, this article sets up an index system which reflects comprehensively the executive's operation achievements, abilities and effects working, and by using efficiency coefficient and comprehensive evaluation, it probes into executive's achievement evaluation based on relative achievement comparison and executive's abilities and working effects based on compre hensive evaluation of stake sharers, to offset the limitations of the current performance evaluation and provide reference for establishing executive incentive system based on executive performance.
出处
《商业经济与管理》
CSSCI
北大核心
2005年第6期28-32,共5页
Journal of Business Economics
基金
教育部人文社会科学基金项目(02JA790062)
关键词
经营者
绩效评估
相对业绩
executives
performance evaluation
relative achievement
