【正文】 者業(yè)績評價的基礎上，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。評價標準是在一定前提下產(chǎn)生的，隨著社會的不斷進步，經(jīng)濟的不斷發(fā)展以及外部條件的變化，評價的目的、范圍和出發(fā)點也會發(fā)生變化，作為評價判斷尺度的評價標準也會發(fā)生變化。沒有科學．合理的評價方法，評價指標和評價標準就成了孤立的評價要素，也就失去了其存在的意義。 4 企業(yè)經(jīng)營業(yè)績評價指標體系的構建 隨著社會經(jīng)濟的發(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。其次，評價體系在權重設計上沿用了傳統(tǒng)的專家調(diào)查法 (德爾菲法 )確定各指標的固定權重方法，依據(jù)受托責任理論，業(yè)績評價需求主體應當包括資產(chǎn)所有者，重大利益相關方及企業(yè)本身，對于不同的需求主體，各個指標的相對重要程度是不一致的，因此，應設計多重權數(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)實需求。構建業(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。因此，企業(yè)經(jīng)營業(yè)績評價系統(tǒng)應包括企業(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，采用多層次指標體系和多因素逐項修正的方法，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。業(yè)績評價時應注重過程的合法性，合理性和科 學性，并在相關的考核方案沒計和業(yè)績評價指標選擇中注重加強對會計信息產(chǎn)生全過程的考核。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