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现代战略理论强调以战略为导向的网络式价值增长,企业绩效评价的不同主体和客体所评价的内容和目的有所不同,但其最终目的都是实现企业价值的持续增长,健全的绩效评价体系要同时关注财务绩效、价值增长途径和价值持续增长的风险三个方面的内容,分别对应数量绩效评价、质量绩效评价和风险绩效评价,具体地则可以从企业整体层面、业务部门层面和个人层面进行。
Modern strategic theory emphasizes the strategic value-oriented network-based value growth. The different subjects and objects evaluated by the enterprise performance evaluation differ from each other in content and purpose. However, their ultimate goal is to achieve sustained growth of enterprise value and sound performance evaluation system At the same time, we should pay attention to the three aspects of the financial performance, the path of value growth and the continuous growth of the value, respectively corresponding to the quantitative performance evaluation, the quality performance evaluation and the risk performance evaluation, specifically from the overall enterprise level, the business department level and the individual level get on.