The theoretical guideline in choice of performance measures is informativeness,the practical guideline is controllability.
在绩效指标的选取中,理论上的指导原则是信息性原理;而实务中常用的指导原则是可控性原理。
参考来源 - 绩效考核指标的选取与组织目标一致性的实现There is mispricing of IE in the stock market. (2) Comparing two different kinds of performance measures, accounting earnings number is more value relevant than earnings number after IE.
但是,这种暂时性特征并没有体现在股票价格中,股票市场存在对非经常性损益的错误定价;(2)比较二类不同的业绩指标,会计净利润比“扣除非经常性损益后的净利润”具有更高的价值相关性。
参考来源 - 新会计准则下非经常性损益披露问题研究So a well-established performance measures system will promote and guide the healthy development of the express freight transportation effectively, and provide a strong basis for the competent authority to make policies.
而一套行之有效的评价指标体系将有效的促进和引导系统的健康发展,并为行业主管部门制定发展政策提供有力依据。
参考来源 - 综合运输体系下快捷货运网络系统服务水平评价指标体系研究·2,447,543篇论文数据，部分数据来源于NoteExpress
To make sure this wasn't by chance, Wang conducted additional tests using different performance measures.
为了确保这不是偶然现象，王使用不同的性能度量进行了额外的测试。
A simple benchmark utility could show interesting performance measures.
一个简单的基准实用程序就可以显示有趣的性能测量结果。
Generally, no more than three sales performance measures should be used in a sales compensation plan.
总体来说，在执行销售报酬计划时不会超过三个方面的业绩考核。
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