摘要
我国产业投资基金的发展还处于初创时期,相应的基金公司也比较少,更是缺乏业绩评价的体系。随着产业投资基金公司的发展,投资者和监管机构等利益相关者迫切地需要一个全面、系统的业绩评价体系,以此作为衡量基金公司业绩水平的依据。因此,本研究考虑到现实的需要,运用规范研究、文献研究和比较研究方法,根据逻辑推理,设计了产业投资基金公司业绩评价体系。该评价体系是建立在平衡计分卡评价体系的基础上的,它不仅充分吸取了现有的著名业绩评价体系的优点,还弥补了其存在的不足之处。目前,对于产业投资基金公司业绩评价的研究较少,且公司实际的业绩评价体系也仅仅局限于采用某几个指标作为考核标准。因此,不论从理论上还是实践上,本研究设计出的业绩评价体系都具有指导价值。
The industrial investment funds of our country is still at the primary period of its development , with only a little amount of fund companys and even shortage of performance evaluation system. With the development of industrial investment fund company, investors, supervising authorities and other stakeholders urgently need a comprehensive and systematic performance evaluation system to act as a standard to measure the performance level of these fund companys. Hence, considering practical need, applying normative research, literature research and comparative research methods from reasoning, the study propses a performance evaluation system of the industrial investment fund. The evaluation system is based on another evaluation system---BSC. It not only fully absorbs the advantages of the famous existing performance evaluation system, but also makes up for the disadvantages. The performance evaluation system designs in this study is proved to have the specific guiding significance in both theory and practice, as there is very few study on performance evaluation of industrial investment fund companys at present.
引文
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