中国企业非财务绩效考核的实践问题和研究挑战——基于文献研究的探讨被引量：17

Practical Issues and Research Challenges in Chinese Enterprises' Non-financial Performance Appraisal——Based on the Literature Study

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摘要本文采用文献研究的办法,首先从实务工作者所描述的非财务绩效考核失灵现象中归纳出当前中国企业非财务绩效考核实践中存在的问题,在对一系列问题进行分析整合之后指出这些问题给现有的非财务绩效考核研究所带来的挑战,最后本文着力探讨了现有研究受到挑战的可能原因,并尝试给予未来的理论研究以建议。 After doing a literature study, we summarized the practical issues in non-financial performance appraisal described by the performance appraisal of current Chinese companies from the desaiption. Then we made an analysis on these issues and pointed out the challenges to the performance appraisal theory brought by these issues. At last we try to explore the possible causes of the existing research challenges and give suggestions to future theoretical research.

作者张川杨玉龙高苗苗

机构地区上海海事大学上海财经大学

出处《会计研究》 CSSCI 北大核心 2012年第12期55-60,95,共6页 Accounting Research

基金国家自然科学基金项目(71032005 71272218 71272013) 教育部人文社会科学重点研究基地重大项目(10JJD630005) 上海市教委重点课题(11ZS144) 上海市浦江人才计划(08-PJC-036) 上海财经大学研究生创新基金项目(CXJJ-2012-368) 财政部全国会计领军(后备)人才项目支持

关键词非财务指标绩效考核绩效指标质量绩效指标权重

分类号 F279.2 [经济管理—企业管理] F275 [经济管理—企业管理]

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