目录摘要.........................................................IAbstract......................................................II第一章绪论..................................................11.1问题的提出及研究意义...........................................................................................11.2国内外对绩效评价方法的研究与实践...................................................................21.2.1国内对绩效评价方法的研究与实践.............................................................21.2.2国外对企业绩效评价方法的研究与实践.....................................................2第二章企业绩效评价的相关基本理论............................62.1企业绩效评价的相关概念.......................................................................................62.2企业经营绩效评价的要素.......................................................................................62.2.1评价主体.........................................................................................................62.2.2评价客体.........................................................................................................82.2.3评价指标.........................................................................................................82.2.4评价标准.........................................................................................................82.2.5评价方法.........................................................................................................92.3企业经营绩效评价程序...........................................................................................92.3.1确立评价目标.................................................................................................92.3.2设计评价指标...............................................................................................102.3.3获取评价信息...............................................................................................102.3.4选择评价标准...............................................................................................102.3.5形成评价结论...............................................................................................102.3.6指明努力方向...............................................................................................112.4企业经营绩效评价的功能.....................................................................................112.4.1判断(衡量)功能............................................................................................112.4.2预测功能.......................................................................................................112.4.3导向功能.......................................................................................................122.4.4管理功能.......................................................................................................122.5企业经营绩效评价的理论依据.............................................................................122.5.1“最大”、“最小”法则与绩效评价.........................................................122.5.2资本保全理论与绩效评价...........................................................................132.5.3委托代理理论与绩效评价...........................................................................132.5.4管理理论的发展与绩效评价................................
