| 利益相关者视角下企业经营绩效评价的三维结构和基本原则 |
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| 引用本文： | 郝云宏,吴波. 利益相关者视角下企业经营绩效评价的三维结构和基本原则[J]. 浙江省政法管理干部学院学报, 2009, 1(2): 82-86 |
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| 作者姓名： | 郝云宏 吴波 |
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| 作者单位： | 浙江工商大学工商管理学院,杭州,310018 |
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| 摘 要： | 基于利益相关者理论，从过程与结果方面，识别出了企业经营绩效评价体系的三维结构，分别是内部利益相关者的资本投入指标、外部利益相关者的社会承诺指标以及财务分配指标。在此基础上，进一步提出了企业经营绩效评价的匹配原则与权变原则。
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| 关 键 词： | 利益相关者 企业经营绩效评价 核心能力 社会声誉 |
Stakeholder-based Firm Performance Evaluation: Three-dimension Construction and Basic Principles |
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| HAO Yun-hong,WU Bo. Stakeholder-based Firm Performance Evaluation: Three-dimension Construction and Basic Principles[J]. Journal of Zhejiang Gongshang University, 2009, 1(2): 82-86 |
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| Authors: | HAO Yun-hong WU Bo |
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| Affiliation: | (School of Business Administration, Zhejiang Gongshang University, H angzhou, 310018, China) |
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| Abstract: | Based on the theory of stakeholders and from the perspectives of process and result, this paper identifies three-dimension construction of firm performance evaluation, i.e. internal stakeholders' capital investment indexes, external stakeholders' social commitment indexes, and financial distribution indexes. And then, we provided the two basic principles of firm performance evaluation: matching principle and contingency principle. |
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| Keywords: | stakeholder firm performance evaluation core capability social reputation |
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