论企业效绩评价-会计学专业论文.docxVIP

AbstractThe Abstract The enterprises performance evaluation is an evaluation to the operation rate and effects of enterprises，and the performance of managers in certain phase．The scientific performance evaluation system is helpful to timely find and effectively solves the problems occurring in the management process of enterprises，coordinates the long and short term objectives in the development process in the enterprises，balances the benefits of the owners，managers and other benefit related parts,realizes the effective inspiriting to the managers,and effectively promotes the coordinate development between the enterprises and the environments． In the thesis the author discusses five problems：the first,the theory exploration to performance evaluation；the second，the theory innovation on the basis of the problems existing in the China performance evaluation system；the third,the special discussion on the concrete problems in the enterprises performance evaluation．the fourth is the profit．the fifth is the example． The first problem is the theory of the performance evaluation，which includes the relationship between the performance evaluation and related theories，and the composing parts of the performance evaluation．The second problem analyzes the problems existing in China national enterprises’performance evaluation system．The third problem is the theory innovation to China enterprises performance evaluation．On the basis of the analysis on the special problems and guided by the scientific logic thoughts，the thesis proposes a series of suggestions，including：the improvement on the style of the individual index；choosing the important index in the process of evaluation； establishing the index system of the entire performance evaluation to reflect the objective conditions of enterprises；promoting the correct degree of the connection between the data；establishing the multi·angles of performance；realizing the expansion of the evaluating standard；applying,the union of quality and