【正文】 者業(yè)績(jī)?cè)u(píng)價(jià)的基礎(chǔ)上，制定合理的報(bào)酬計(jì)劃，提高企業(yè)經(jīng)營(yíng)者的收入，有利于激發(fā)其工作積極性。評(píng)價(jià)標(biāo)準(zhǔn)是在一定前提下產(chǎn)生的，隨著社會(huì)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(píng)價(jià)的目的、范圍和出發(fā)點(diǎn)也會(huì)發(fā)生變化，作為評(píng)價(jià)判斷尺度的評(píng)價(jià)標(biāo)準(zhǔn)也會(huì)發(fā)生變化。沒(méi)有科學(xué)．合理的評(píng)價(jià)方法，評(píng)價(jià)指標(biāo)和評(píng)價(jià)標(biāo)準(zhǔn)就成了孤立的評(píng)價(jià)要素，也就失去了其存在的意義。 4 企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的構(gòu)建 隨著社會(huì)經(jīng)濟(jì)的發(fā)展，企業(yè)的經(jīng)營(yíng)環(huán)境發(fā)生著前所未有的變化，企業(yè)的經(jīng)營(yíng)管理理念和方法正在經(jīng)歷一場(chǎng)深刻的革命。其次，評(píng)價(jià)體系在權(quán)重設(shè)計(jì)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(jī)?cè)u(píng)價(jià)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(duì)于不同的需求主體，各個(gè)指標(biāo)的相對(duì)重要程度是不一致的，因此，應(yīng)設(shè)計(jì)多重權(quán)數(shù)體系，明確規(guī)定其適用對(duì)象和范圍，以滿足業(yè)績(jī)?cè)u(píng)價(jià)工作的現(xiàn)實(shí)需求。構(gòu)建業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)的理論框架，界定業(yè)績(jī)?cè)u(píng)價(jià)的不同主體與視角，明確評(píng)價(jià)目標(biāo)。因此，企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)應(yīng)包括企業(yè)經(jīng)營(yíng)效益水平的評(píng)價(jià)和經(jīng)營(yíng)者業(yè)績(jī)的評(píng)價(jià)兩個(gè)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(yíng)和發(fā)展的諸多因素。業(yè)績(jī)?cè)u(píng)價(jià)時(shí)應(yīng)注重過(guò)程的合法性，合理性和科 學(xué)性，并在相關(guān)的考核方案沒(méi)計(jì)和業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)選擇中注重加強(qiáng)對(duì)會(huì)計(jì)信息產(chǎn)生全過(guò)程的考核。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 evaluatio n 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