随着经济全球化的发展,企业所面临的外部环境从简单、静态变得更为复杂、动态,因此随之出现了大量有关企业业绩评价的新思想。企业业绩评价指标由单一化过渡为多元化,企业业绩评价的目标由注重股东财富最大化转变为以企业价值最大化为主。本文从理论与实践、国内与国外两个方面回顾了企业业绩评价的发展历程。 With the development of economic globalization, the external environment faced by enterprises has become more complex and dynamic from simple and static ones. Therefore, a great deal of new ideas about the performance evaluation of enterprises have emerged. The index of performance evaluation of enterprises changed from single to multiple, and the goal of corporate performance evaluation shifted from focusing on the maximization of shareholder wealth to maximizing the value of the enterprise. This paper reviews the development of enterprise performance evaluation from two aspects: theory and practice, domestic and foreign.