基于内部报告的内部管理业绩评价研究-财务管理专业论文.docxVIP

ABSTRACTSince ABSTRACT Since the 1980s of the 20th century,Wegem internal management performance measurement has been constantly innovated．It has emerged as Economic Value Added(EVA)，the Balanced Scerecard(Bsc)，the Prism Performance of many performance measurement systems，and has been widely used in practice．The event showed the necessity and importance of the internal management performance measurement．In China,state-owned enterprises have occupied a dominant position, the operating performance meas啪ent has long been advocated by the government． 11”formulation and promulgation ofthe three operational performance measurement systems have been controlled by the state．Using the performance measurement system,the operators performance measurement was divided into many grades． Owners decided to use it as the basis for a reward．So it is the ex把删measurement from ownel$．The needs of the enterprise management performance measuremem arose from the 1990s in the 20th century．We didn’t pay enough attention to the intemal managemem performance measllrement，as a result,it took on a multi—measuremem．n抡eonfBsed situation of the internal managemem performance measurement is extremely unbeneficial to the business plan,contr01．operation and management．Moreover,performance measurement used the financial report as the information origin,but ignored the enterprise internal retxrt information．The internal report system has not obtained a more perfect establishment and development．It caused the excessively attention to the financial report．As the operator，using the fin趾cial report to evaluate is not enough． Making use of the former studies，based on the review of the internal report and the internal management performance measurement，the writer summagiz硝the content ofthe internal management performance measurement and the internal report, ceustrueted the internal management performance measurement system on the basis I ofthe ofthe internal report． The text altogether divides into five par