从价值管理的理念谈关键业绩指标

企业为了获得资源配置的最大化，实现自身价值，必然要利用关键业绩指标来体现利益相关者所创造的价值，实现最优绩效。高绩效推动企业的自身价值实现，反过来，企业自身价值的实现会达到更高的绩效水平，形成一个良性的循环。绩效的评价指标就显示出它的巨大作用了。本文以价值管理的理念来选取关键绩效指标，阐述为什么选择这样的指标，并论述其关键性。

On the Critical Performance Indicator from the Concept of Value Management

In order to achieve the maximization over the resources allocation of enterprises and realize their own values, it is necessary to utilize critical performance indictors to represent the values that created by the stakeholders and to realize the optimum performance. High performance can promote the realization of enterprises＇ own values; on the contrary, the realization of self value will reach a higher level to form a positive cycle. The evaluating indicators of performance play a very important role. This paper selects critical performance indicators from the concept of value management and discusses the reasons why the author selects these indictors and their key roles.