【文章內(nèi)容簡介】 業(yè)績主要是由會計系統(tǒng)產(chǎn)生與提供的，因此業(yè)績評價必定離不開會計信息這一平臺。業(yè)績評價以會計信息為主要依據(jù)，而現(xiàn)行會計信息的局限性在一定程度上制約了業(yè)績評價的發(fā)展。業(yè)績評價的發(fā)展，亟待財務(wù)報告的改進(jìn)和會計信息內(nèi)涵的擴(kuò)展。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。企業(yè)經(jīng)營業(yè)績評價是當(dāng)今世界企業(yè)界和會計界的一個重大理論與實踐課題，在我國尚屬于起步階段，需要不斷規(guī)范和完善。評價系統(tǒng)的構(gòu)建服務(wù)于企業(yè)管理和經(jīng)濟(jì)活動發(fā)展的需要，決定了它是一種反映式的發(fā)展，其生命力只有在與時俱進(jìn)的變化中才能保持效力。加強(qiáng)其相關(guān)理論的研究，使評價理論知識系統(tǒng)化和科學(xué)性，建立一套行之有效的業(yè)績評價系統(tǒng)，便于有效地指導(dǎo)企業(yè)經(jīng)營業(yè)績評價實踐活動，更加公允地評價企業(yè)的財務(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 。 附錄 B Discussion on the Construction of Enterprise Performance Evaluation System Enterprises as profit anization whose goal is the pursuit of economic efficiency, economic efficiency of enterprises embodied in the operating results on. Performance, also known as performance, performance, effectiveness, etc., reflect the people engaged in an activity or results achieved, results of operations during a given period is the use of its limited resources to engage in business activities, results achieved, showing business efficiency and the performance in two ways. Ci Hai to evaluate the explanation is: Assessment of the price of goods, bargaining. This also means to measure the value of people or things. Price is the moary value of the performance evaluation is actually a process of determining value, the such as Modern Chinese Dictionary in the explanation: evaluation is the level of assessed value, assessed value in the evaluation of management activities is measured according to the goals set the properties of the object system, and this property into an objective quantitative value or subjective utility behavior. Evaluation of people or things as the value of determining a concept of sexual activity, including the identification of evaluation purposes, the selected evaluation criteria (or assessment reference system) to obtain the evaluation information, the formation of value judgments in four areas. Enterprise Performance refers to the use of scientific, standardized method of evaluation index system with a specific, uniform standard of parison, in accordance with certain procedures, quantitative and qualitative analysis, enterprises must operate during the operational efficiency and the performance to real, objective, prehensive and fair evaluation. It yes evaluation theory method in economic sphere, specific about applications in the accounting and financial management based on economic principles and modern using measurement analysis technology built Qiyejingying Guocheng analysis truly reflected the reality enterprise economy, forecast business prospects for the future development of a science. Establishment and implementation of enterprise business performance evaluation system, and scientific evaluation business results, will help guide the business operations right, to help panies find business gap and the causes of economic efficiency. Meanwhile, the relevant departments for the implementation of indirect management of enterprises, strengthening macrocontrol, the formulation of economic policy and performance assessment provide the basis for enterprise managers. Enterprise Performance Evaluation System and implementation must be based on some theoretical basis, consistent with certain principles in order to play its good features, so that the performance evaluation of objective, fairness, reasonable. 1 Business Performance Evaluation System Theory (A) Capital preservation theory In a market economy, enterprises are funded by the pany, is an aggregation of capital, the owner is the only remaining risk and the residual interest in the enjoyment of those benefits is the highest investor interest. Direct the performance of enterprises seek maximum benefits for the maximum capital gain, required to recover the capital with as small as possible to get as much as possible the interests of big capital. Enterprise Performance evaluation of a basic premise of the enterprise to maximize capital appreciation. Therefore, the choice of capital maintenance concept constitutes an important theoretical basis for performance evaluation. Increasing the value of capital in real terms is to achieve maximum capital gains, is the state capital management fee ine and the relationship betw