【正文】 the same time, performance evaluation can be based on past business sustainability and growth of forecast, for the development, implementation of the enterprise39。s profitoriented thinking and shortterm speculation, affecting longterm development. Knowledge of Business Management in focus by the physical capital to technology, knowledge, talent and other intangible assets, therefore the operating results in the evaluation of business enterprise should be concerned about market value, brand value, new product development reflects the innovative ability of nonfinancial indicators. The traditional financial indicators and quantitative evaluation of the qualitative assessment of nonfinancial indicators bined operating results of the evaluation of enterprise inevitable trend. (B) The bination of science and the principles of prehensive As reflected in the subjective and objective performance evaluation tools, to follow the pragmatic principle, the correct understanding of the economic sectors, and the number of correct analysis of the objective characteristics of the object, according to the laws of economic development reflected in the evaluation of system design. Scientific Principles of meaning through the performance evaluation of the correctness of the design of the pleteness index system, the logic of rigorous mathematical treatment of so reflected. At the same time as business activities and performance evaluation itself is affected by many factors, to reflect the true level of business performance, it is necessary to establish a prehensive picture of all the relevant factors and all relevant sectors, and can prehensively reveal the enterprise performance evaluation system, were designed objective evaluation of the corresponding evaluation earning capacity and operating capacity, solvency, earnings quality, capacity development and social contribution to the abilities of the situation, the full realization of enterprise performance evaluation purposes. C) Operational principles Operability, asked to evaluate the data used in the process are available from existing accounting, statistical accounting and business accounting data available, to those based on verifiable information to make an impartial evaluation findings. Given the quality of our evaluation results the user is generally low, the evaluation process and results should be consistent with the presentation of the habit of thinking of Chinese people, cultural identity and values. Operational performance assessment system should be designed to be an important factor to consider, from the operational, then scientific, rational, systematic and prehensive evaluation system is also vain. Therefore, the evaluation system must be based on clearly defined, concise, structured principles of the existing conditions, easy to understand and plete evaluation of personnel, proper use of evaluation findings. (D) The principle of contrast Evaluation of business performance, the number is relatively the best measurement tools, but the lack of parative information on the benchmark figures did not make any sense. The size of enterprise performance, only its past record, the budget targets and to pare with industry standards, etc., can show low performance. Therefore, in evaluating corporate performance and evaluation, it will be produced by its actual results and some numerical parative analysis of baseline data makes sense. E) Costeffective Evaluation system of data collection, calculation and use is not without cost, in the design of the project evaluation system and process indicators should be considered in costeffective. While some indicators are useful, if the data to obtain the index is greater than the cost spent on benefits can in general should consider the necessity or to abandon the targets of lower costs by proxy. Of course, measurement theory and technology of existing conditions, evaluation system to accurately calculate the costs and benefits is unrealistic. Nevertheless, people in the building evaluation system, the costs and benefits still need to measure and determine the factors. (F) Performance evaluation and Combination of the principles of performance management Performance management through the design of performance indicators, measurement and variance analysis to promote improved performance management system, it can and performance evaluation, and formed personnel, all processes of the management system. Performance appraisal is a manmade objects, designed to encourage the operators and the general staff. But the promotion of people39。業(yè)績評價時應(yīng)注重過程的合法性，合理性和 科學(xué)性，并在相關(guān)的考核方案沒計和業(yè)績評價指標(biāo)選擇中注重加強(qiáng)對會計信息產(chǎn)生全過程的考核。因此，企業(yè)經(jīng)營業(yè)績評價系統(tǒng)應(yīng)包括企業(yè)經(jīng)營效益水平的評價和經(jīng)營者業(yè)績的評價兩個層面，采用多層次指標(biāo)體系和多因素逐項(xiàng)修正的方法，全面和深入地分析涉及企業(yè)經(jīng)營和發(fā)展的諸多因素。構(gòu)建業(yè)績評價系統(tǒng)的理論框架，界定業(yè)績評價的不同主體與視角，明確評價目標(biāo)。其次，評價體系在權(quán)重設(shè)計上沿用了傳統(tǒng)的專家調(diào)查 法 (德爾菲法 )確定各指標(biāo)的固定權(quán)重方法，依據(jù)受托責(zé)任理論，業(yè)績評價需求主體應(yīng)當(dāng)包括資產(chǎn)所有者，重大利益相關(guān)方及企業(yè)本身，對于不同的需求主體，各個指標(biāo)的相對重要程度是不一致的，因此，應(yīng)設(shè)計多重權(quán)數(shù)體系，明確規(guī)定其適用對象和范圍，以滿足業(yè)績評價工作的現(xiàn)實(shí)需求。 4 企業(yè)經(jīng)營業(yè)績評價指標(biāo)體系的構(gòu)建 隨著社會經(jīng)濟(jì)的發(fā)展，企業(yè)的經(jīng)營環(huán)境發(fā)生著前所未有的變化，企業(yè)的經(jīng)營管理理念和方法正在經(jīng)歷一場深刻的革命。沒有科學(xué)．合理的評價方法，評價指標(biāo)和評價標(biāo)準(zhǔn)就成了孤立的評價要素，也就失去了其存在的意義。評價標(biāo)準(zhǔn)是在一定前提下產(chǎn)生的，隨著社會的不斷進(jìn)步，經(jīng)濟(jì)的不斷發(fā)展以及外部條件的變化，評價的目的、范圍和出發(fā)點(diǎn)也會發(fā)生變化，作為評價判斷尺度的評價標(biāo)準(zhǔn)也會發(fā)生變化。在企業(yè)經(jīng)營者業(yè)績評價的基礎(chǔ)上，制定合理的報酬計劃，提高企業(yè)經(jīng)營者的收入，有利于激發(fā)其工作積極性。按照業(yè)績評價的主體和目的的不同，業(yè)績評價可以細(xì)分為以下四個方面：資源提供者 (包括投資者、債權(quán)人和職工等 )對于經(jīng)營業(yè)績的評價；潛 在投資者對作為投資對象的企業(yè)的價值分析；政府管理部門進(jìn)行的以企業(yè)所提供的稅金、環(huán)保等為主要內(nèi)容的社會貢獻(xiàn)評價；經(jīng)營者進(jìn)行的內(nèi)部管理業(yè)績評價。盡管如此，人們在構(gòu)建評價系統(tǒng)時，仍需要對成本與效益因素進(jìn)行衡量和判斷?？刹僮餍詰?yīng)是設(shè)計業(yè)績評價系統(tǒng)必須考慮的一項(xiàng)重要因素，離開了可操作性，再科學(xué)、合理、系統(tǒng)、全面的評價系統(tǒng)也是枉然。但是定量評價所依賴的數(shù)據(jù)主要來源于企業(yè)會計報表提供的歷史性靜態(tài)文件，這本質(zhì)上屬于一種短期業(yè)績的計量，容易助長企業(yè)經(jīng)營者的急功近利思想和短期投機(jī)行為，影響企業(yè)的長遠(yuǎn)發(fā)展。因此，在建立業(yè)績評價系統(tǒng)時，應(yīng)強(qiáng)調(diào)整個系統(tǒng)的最優(yōu)化而不是系統(tǒng)要素的最優(yōu)化，應(yīng)設(shè)置非財務(wù)指標(biāo)全面地考慮所有利益相關(guān)者的評價 目標(biāo)。資本保值增值的實(shí)質(zhì)是實(shí)現(xiàn)資本收益最大化，是在資本經(jīng)營狀態(tài)下所得與所費(fèi)關(guān)系的具體體現(xiàn)，即用盡可能小的墊支資本去獲取盡可能大的資本利益。它是評價理論方法在經(jīng)濟(jì)領(lǐng)域的具體應(yīng)用，它是在會計學(xué)和財務(wù)管理的基礎(chǔ)上，運(yùn)用計量經(jīng)濟(jì)學(xué)原 理和現(xiàn)代分析技術(shù)而建立起來的剖析企業(yè)經(jīng)營過程，真實(shí)反映企業(yè)現(xiàn)實(shí)經(jīng)濟(jì)狀況，預(yù)測企業(yè)未來發(fā)展前景的一門科學(xué)。 附錄 A 論企業(yè)經(jīng)營業(yè)績評價系統(tǒng)的構(gòu)建 企業(yè)作為盈利性組織，其目標(biāo)是追求經(jīng)濟(jì)效益，企業(yè)的經(jīng)濟(jì)效益集中體現(xiàn)在經(jīng)營業(yè)績上。建立和推行企業(yè)經(jīng)營業(yè)績評價制度，科學(xué)的評判企業(yè)經(jīng)營成果，有助