摘 要


新會(huì)計(jì)準(zhǔn)則體系注重企業(yè)可持續(xù)發(fā)展和核心競(jìng)爭(zhēng)力的培育。在新會(huì)計(jì)準(zhǔn)則理念影響下的企業(yè)績(jī)效評(píng)價(jià)應(yīng)基于企業(yè)核心競(jìng)爭(zhēng)力進(jìn)行評(píng)價(jià)，評(píng)價(jià)內(nèi)容應(yīng)注重于企業(yè)技術(shù)創(chuàng)新、企業(yè)文化、企業(yè)對(duì)環(huán)境的影響等方面，進(jìn)而設(shè)置相應(yīng)的評(píng)價(jià)指標(biāo)。

【關(guān)鍵詞】 會(huì)計(jì)準(zhǔn)則 績(jī)效評(píng)價(jià) 核心競(jìng)爭(zhēng)力

Summary
The new focus on enterprise accounting system, sustainable development and the cultivation of core competitiveness. Concept in the new accounting standards under the influence of enterprise performance eva luation should be based on core competence eva luation, assessment content should focus on technological innovation, corporate culture, business environment and so on, and then set up corresponding eva luation index.

Key words Accounting Standards Performance eva luation Core Competence

目 錄


一、 新會(huì)計(jì)準(zhǔn)則帶來的新理念………………………………………………………1

二、新會(huì)計(jì)準(zhǔn)則下企業(yè)績(jī)效評(píng)價(jià)的拓展……………………………………………2

【參考文獻(xiàn)】………………………………………………………………………………10

致 辭……………………………………………………………………………………11