摘要
经营业绩评价的初始动因来源于人们对经济利益的关心,是人们在经济活动中遵循“最大”、“最小”法则的必然要求;资本保全和资本保值增值是在资本主义市场经济条件下“最大”、“最小”法则的具体体现;两权分离条件下的委托代理关系强化了人们尤其是出资人对业绩评价重要性的认识;管理理论的发展丰富了业绩评价的内容,尤其是现代系统管理理论、权变管理理论和战略管理理论的产生大大拓展了人们开展业绩评价工作的视野,使评价方法更为科学。可见,“最大”、“最小”法则、资本保全理论、委托代理理论和现代管理理论共同构成现代企业经营业绩评价的理论基础。
The original cause of the appraisal of manage achievement stems from the care for economic benefit,and it's people's inevitable needing that follow'biggest rule'and'smallest rule'in economic activities.Capital saving,capital hedge and incremet are the practical embodiments of'biggest rule'and'smallest rule'under the condition of capitalism market economy.The relationship of agency by agreement under the condition of two-right apartment strengthen people,especially capital contributor's realization of the importance of achievement appraisal.The development of management theory enriched the contents of achievement appraisal,especially the productions of modern system managemernt theory,right exchanging management theory and strategy management theory expended people's field of vision of developping the work of achievement appraisal and made the method of appraisal scientifically.So,'biggest rule'?'smallest rule',capitl saving theory,agency by agreement theory and modern management theory constitute the theory basis of modern appraisal of enterprise's manage achievement.
出处
《当代财经》
CSSCI
北大核心
2002年第4期68-73,共6页
Contemporary Finance and Economics
关键词
企业
经营业绩评价
资本保金
委托代理理论
管理理论
manage achievement
the theoretical basis
'biggest rule'
'smallest rule'
agency by agreement theory
management theory
