摘要
对企业业绩生成机理进行了系统分析,认为企业业绩除了受到经营者管理活动影响外,还受到经营者不可控的外部系统环境和企业资源状况影响。在此基础上进一步构建了相对业绩的评价模型来剔除经营者不可控因素对企业业绩的影响,以反映经营者业绩贡献的客观事实,同时减少经营者风险承担,最后对评价模型进行了简要讨论。
After analyzing the producing mechanism of enterprise performance, this paper suggests the enterprise performance is subjected to the executive＇s managerial activities as well as external environment and reosouses the enterprise possesses, which are beyond control of the executive. The study goes further to construct two relative performance evaluating model so as to eliminate risk imposed on the executive by external environment and resource of enterprise.
出处
《管理科学》
CSSCI
2005年第4期2-7,共6页
Journal of Management Science
基金
国家自然科学基金资助项目(70371036
70372054)
关键词
机理
相对业绩评价
风险
Mechanism
Relative performance evaluation
Risk
