財(cái)務(wù)管理畢業(yè)論文外文文獻(xiàn)翻譯-在線瀏覽
2025-02-03 19:57本頁(yè)面
【正文】 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 between the specific embodiment of the capital with as small as possible to get the advance as far as possible the interests of big capital. Therefore, the fee ine and the contrast between a business performance evaluation of the basic forms of expression. (B) The principalagent theory Agent theory, a number of business people is the essence of a group of overlapping between the agent of the prehensive, with the separation of ownership and management, the relationship between the owner and operator is the agency relationship. In the case of asymmetric information, principal and agent and the contract is inplete, the agent engaged in business within the scope of their owners are more prehensive and accurate knowledge and information, the client is difficult to accurately determine agent effort, agent of the existence of opportunistic behavior. As the agent is a goal of independent interest and behavior economic man, their behavior goals and objectives of the client39。s concept, with systems analysis and operations research, control theory and other methods, business management systems through the analysis and evaluation, evaluation criteria, evaluation methods and other related elements of , within the system between the whole and the local sy
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