【正文】 標(biāo)準(zhǔn)，還要采用一定的評(píng)價(jià)方法來對(duì)評(píng)價(jià)指標(biāo)和評(píng)價(jià)標(biāo)準(zhǔn)進(jìn)行實(shí)際運(yùn)用，以取得公正的 評(píng)價(jià)結(jié)果。在現(xiàn)代企業(yè)制度中，資本所有權(quán)與企業(yè)經(jīng)營權(quán)發(fā)生分離，由于出資人與經(jīng)營者之間的信息不對(duì)稱，出資人必須依據(jù)企業(yè)經(jīng)營業(yè)績的評(píng)價(jià)結(jié)果，為任免經(jīng)營者提供決策依據(jù)。業(yè)績?cè)u(píng)價(jià)的結(jié)果作為事后考核獎(jiǎng)懲的重要依據(jù)，而獎(jiǎng)懲又作為激勵(lì)手段去促使管理者更好地完成未來的目標(biāo)計(jì)劃；同時(shí)，業(yè)績?cè)u(píng)價(jià)可使管理者了解完成工作后的成績以滿足其成就感，激勵(lì)其工作士氣。 (1) 企業(yè)經(jīng)營業(yè)績?cè)u(píng)價(jià)指標(biāo)體系的現(xiàn)狀分析 19 世紀(jì)初亞歷山大?沃爾在《信用晴雨表研究》和《財(cái)務(wù)報(bào)表比率分析》論著中提出在評(píng)價(jià)企業(yè)信用能力指數(shù)時(shí)要綜合評(píng)價(jià)企業(yè)的財(cái)務(wù)效益狀況； 20 世紀(jì) 80 年代，美國管理會(huì)計(jì)委員會(huì)從財(cái)務(wù)效益的角度發(fā)布了凈收益等 8 項(xiàng)計(jì)量企業(yè)經(jīng)營績效指標(biāo)；克萊夫?伊曼紐爾博士和戴維?奧特利博士根據(jù)權(quán)變理論提出了由 17 項(xiàng)指標(biāo)構(gòu)成的“權(quán)變業(yè)績計(jì)量”體系； 1992 年羅伯特? S?卡普蘭和 大衛(wèi)? P?諾頓發(fā)明的“平衡計(jì)分測(cè)評(píng)方法”第一次將創(chuàng)新能力和學(xué)習(xí)能力作為重要的評(píng)價(jià)指標(biāo)，將目標(biāo)與戰(zhàn)略具體化，使經(jīng)營者從更廣闊的領(lǐng)域來審查企業(yè)的經(jīng)營業(yè)績，促進(jìn)了企業(yè)樹立長遠(yuǎn)戰(zhàn)略眼光。首先，評(píng)價(jià)體系過于籠統(tǒng)且評(píng)價(jià)不分其主體：對(duì)企業(yè)的評(píng)價(jià)和對(duì)企業(yè)經(jīng)營者的評(píng)價(jià)不分；對(duì)出資人的外部評(píng)價(jià)與對(duì)管理者的內(nèi)部評(píng)價(jià)不分；對(duì)企業(yè)客觀公正的評(píng)價(jià)與對(duì)經(jīng)營者的主觀激勵(lì)考核不分等等。他們研究過程中的局限性主要表現(xiàn)在：一方面學(xué)者們?cè)诟髯韵喾蛛x的領(lǐng)域內(nèi)研究問題，理論之間的借鑒和融通不夠；另一方面對(duì) 成果的適用環(huán)境和具體應(yīng)用問題研究不夠。其基本思路 如下： 。 科養(yǎng)分創(chuàng)新業(yè)績?cè)u(píng)價(jià)指標(biāo)體系。 正如前述，企業(yè)經(jīng)營業(yè)績表現(xiàn)為一定經(jīng)營期間的企業(yè)經(jīng)營效益和經(jīng)營者業(yè)績。 經(jīng)營者業(yè)績主要通過其在經(jīng)營管理企業(yè)的過程中對(duì)企業(yè)經(jīng)營、成長、發(fā)展所取得的成果和所做出的貢獻(xiàn)來體現(xiàn)，評(píng)價(jià)目的是為建立經(jīng)營者獎(jiǎng)勵(lì)與約束機(jī)制服務(wù)。業(yè)績?cè)u(píng)價(jià)的發(fā)展，亟待財(cái)務(wù)報(bào)告的改進(jìn)和會(huì)計(jì)信息內(nèi)涵的擴(kuò)展。加強(qiáng)其相關(guān)理論的研究，使評(píng)價(jià)理論知識(shí)系統(tǒng)化和科學(xué)性，建立一套行之有效的業(yè)績?cè)u(píng)價(jià)系統(tǒng)，便于有效地指導(dǎo)企業(yè)經(jīng)營業(yè)績?cè)u(píng)價(jià)實(shí)踐活動(dòng)，更加公允地評(píng)價(jià)企業(yè)的財(cái)務(wù)狀況和經(jīng)營業(yè)績，促使企業(yè)改善經(jīng)營管理，提高經(jīng)濟(jì)效率 。 Second, it can help evaluate the performance evaluation system for subjects in the study when the focus on research issues in all Juti the relationship between them and their mutual influence. Therefore, the establishment of performance evaluation system should be emphasized to optimize the whole system, rather than elements of the system optimization, nonfinancial indicators should be set to fully consider all stakeholders of the evaluation objectives. (D) Contingency management theory Contingency Management Theory into account the relevant environmental variables with the appropriate management of the relationship between concepts and technologies to make use of management concepts and techniques can effectively achieve the target. Environmental variables and management variables is a function of contingent relations, this is the core of contingency management theory. Performance evaluation system, the concept of contingency should be to establish a performance evaluation method of contingency structure. The design must be based on the enterprise, and external environment on the basis of the analysis, prehensive consideration of social variables, environmental factors, anizational characteristics, user characteristics of, and be adjusted as circumstances change. Enterprises should develop contingency plans as part of the performance evaluation system, when the performance evaluation results show that panies need to take immediate and major changes, an appropriate contingency strategy can be implemented quickly. Implementation of the strategy as contingent, performance evaluation system should be adjusted accordingly to maintain consistency with the strategic implementation plan. 2 Enterprise Performance Evaluation System Principles (A) Quantitative evaluation and qualitative evaluation of the bination principle Quantitative evaluation is a measure of business performance is an important aspect, its greatest advantage is the form of visual and parability of the results. But the quantitative evaluation of the data depends mainly from the corporate financial statements provided by the historic static files, which essentially is a form of shortterm performance measurement, easily contribute to enterprise39。s interest can not be pletely consistent with agents that may arise in the office neglect, damage and erosion of the principal interests of moral risk and adverse selection problem, which determines the existence of enterprise performance evaluation system based on logic. (C) System theory According to the concept of system theory, business is a manmade open system, its operation is well received by external factors, but also by the internal environment conditions, so the evaluation of business performance are subject to the external business environme nt (including customers, petitors, and for goods, etc.) and significant impact. Construction business performance evaluation system, we must start from the system39。企業(yè)經(jīng)營業(yè)績?cè)u(píng)價(jià)是當(dāng)今世界企業(yè)界和會(huì)計(jì)界的一個(gè)重大理論與實(shí)踐課題，在我國尚屬于起步階段，需要不斷規(guī)范和完善。企業(yè)的經(jīng)營業(yè)績主要是由會(huì)計(jì)系統(tǒng)產(chǎn)生與提供的，因此業(yè)績?cè)u(píng)價(jià)必定離不開會(huì)計(jì)信息這一平臺(tái)。本文這里僅探討指標(biāo)體系設(shè)計(jì)問題。 d. 建立適合多元主體的 企業(yè)經(jīng)營業(yè)績?cè)u(píng)價(jià)指標(biāo)體系。 業(yè)績?cè)u(píng)價(jià)方法的比較研究。系統(tǒng)構(gòu)建需符合諾斯《新制度經(jīng)濟(jì)學(xué)》中制度創(chuàng)新“路徑依賴”的原理，也就是說任何一種有效的制度創(chuàng)新都是歷史上已有選擇的積累和延續(xù)，都是依靠不斷修改完善來保持強(qiáng)大生命力的。最后，在指標(biāo)設(shè)計(jì)上，該評(píng)價(jià)體系對(duì)無形資產(chǎn) (如智力資產(chǎn) )和企業(yè)可持續(xù)發(fā)展能力重視不夠，缺乏相應(yīng)指標(biāo)。尤