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董事会对现代公司具有关键作用,公司的业绩直接受董事会效率高低的影响.因此,董事会及其成员的业绩评价就成为了各公司和理论界关注和研究的重要课题.平衡计分卡是有效评估董事会及其成员业绩表现的工具.它在财务的基础上,构建出了利益相关人、内部流程、学习与成长这三个层面.本文通过探讨这四个构面的设计指标,尝试建立一个合理的指标体系,确定重要性系数和各项指标的权重,最后综合去评价董事会的绩效.
The board of directors plays a key role in modern companies. The performance of a company is directly affected by the efficiency of the board of directors. Therefore, the performance evaluation of the board of directors and its members has become an important issue for companies and theorists to pay attention to and study. Board of directors and its members.It builds the three levels of stakeholders, internal processes, learning and growth on the basis of finance.Through the discussion of the design indicators of these four aspects, this paper attempts to establish a reasonable The index system to determine the importance of the coefficient and the weight of the indicators, the final comprehensive evaluation of the performance of the board of directors.