高级业绩管理 -- Stakeholder definition

外文文献翻译译文一、外文原文Corporate Performance ManagementAbstractTwo of the most important duties of a chief executive officer are （1）to formulate strategy and (2) to manage his company's performance。

In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed. We begin by considering the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies，and then proceed to explain how the functioning of a company can be understood by an examination of its business, operational and performance management models. Next we describe the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system is the corporate performance evaluation model，the structure of which is mapped into the planning system’s database, simulation models and budgeting too ls’ structures，and also used to shape information contained in the system’s products, besides being the nucleus of the language used by the system's agents to talk about corporate performance. The ontology of planning, the guiding principles of corporate planning and the history of "MADE”，the corporate performance management system discussed in this article，are reviewed next, before we proceed to discuss in detail the structural components of the corporate planning and control system introduced before. We conclude the article by listing the main steps which should be followed when implementing a performance planning, control and evaluation system for a company.1.IntroductionTwo of the most important corporate tasks for which a chief executive officer is primarily responsible are （1）to formulate strategy and （2）to manage thecompany’s performance. In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed。

管理学关键词中英文对照1．管理Manage2．管理的目标Management goal3．组织绩效Organization performance4．效益Effectiveness5．效率Efficiency6．管理的二重性Twoness of management7．管理职能Management functions8．计划Plan9．组织Organize10．指挥Command11．协调Coordinate12．控制Control13．计划职能Planning14．组织职能Organizing15．领导职能Leading16．控制职能Controlling17．管理学Management18．管理者Manager19．高层管理者Top managers20．中层管理者Middle managers21．基层管理者Fist-line managers22．组织层次Organizational levels23．管理者的角色The Role of the manager24．人际关系角色Interpersonal roles25．信息情报方面的角色Informational roles26．挂名首脑Figurehead27．监听者Monitor28．谈判者Negotiator29．决策方面的角色Decisional roles30．组织规模Organizational sale31．价值取向Value orientation32．管理者的素质Stuff of managers33．智力商数Intelligence Quotient, IQ34．情商Emotional Intelligence, EI35．情绪Mood36．情感智力Emotional Quotient, EQ37．管理技能Management skill38．技术技能Technical skill39．人际技能Human skill40．概念技能Conceptual skill41．劳动分工Divide of labor42．劳动生产力Prolificacy of work43．劳动时间Time of work44．科学管理理论Scientific management theory 45．工业革命Industrial revolution46．泰罗制Taylor’s Principles47．时间研究Labor time study48．动作研究Motion study49．一般管理理论General administrative theory 50．管理原则Principles of management51．行政组织理论Administrative organization theory 52．古典组织理论Classical organization theory 53．行政管理Administrative management54．官僚制Bureaucracy55．官僚行政组织Bureaucracy56．行为科学Behavior science57．霍桑效应Hawthorne effect58．组织行为Organization behavior59．行为科学理论Behavior school60．X –Y 理论Theory X Y61．X理论Theory X62．Y理论Theory Y63．管理理论丛林Management theory jungle64．管理过程学派Management process school 65．人际关系学派Human relation school66．人际关系Human relation67．群体行为学派Group behavior school68．经验（或案例）学派Experience school69．社会合作系统学派Social technical systems theory 70．社会技术系统学派Social technical systems theory 71．系统管理学派Systems theory school72．决策理论学派Decision theory school 73．管理科学学派Management science school 74．权变理论学派Contingencies theory school 75．权变Contingencies76．经理角色学派Manager role school77．企业文化Organization culture78．愿景Vision79．共同愿景Shared vision80．文化冲击Culture shock81．公司再造Company Reengineering82．准时生产（JIT）Just-in-time83．计算机集成制造系统（CIM）Computer integrated manufacturing 84．精益生产Lean manufacturing85．学习型组织Learning organization86．管理环境Managerial environment87．外部环境External environment88．内部环境Internal environment89．一般环境因素General environmental factors90．宏观环境因素Macro environmental factors91．直接作用因素Direct-action factors92．间接作用因素Indirect-action factors93．环境的复杂性Environmental complexity94．动态环境Dynamic environment95．PEST分析法, PEST(polictial,economic,social,technological) 96．政治与法律环境Political & Legal environment97．特殊任务环境Specific environment98．供应商Suppliers99．服务对象Service object100．顾客Customer101．竞争对手Competitors102．潜在竞争对手Potential competitors103．竞争环境Competitive environment104．竞争意识Competitive intelligence105．进入障碍Barriers to entry106．规模经济Economies of scale107．范围经济Economies of scope108．政府管理部门Government Management department109．特殊利益团体Special-interest groups110．组织内部环境Organizational environment111．组织文化Organizational culture112．使命Mission113．凝聚力Cohesiveness114．合作Collaboration115．核心竞争力Core competence116．环境设计Design for environment117．组织设计Organizational design118．社会责任Social responsibility119．社会义务Social obligation120．社会响应Social responsiveness121．管理道德Management ethics122．道德规范Morality rule123．伦理Ethics124．可持续发展Sustainable development125．全球化Globalization126．全球组织模式Global organization model127．全球性组织Global organization128．全球性外包Global outsourcing129．全球战略Global strategy130．组织利益相关者Stakeholders131．组织Organization132．组织绩效Organizational performance133．生产型组织Manufacture organization134．服务型组织Service organization135．私人组织Private organization136．公共组织Commonality organization137．正式组织Formal organization138．非正式组织Informal organization139．实体组织Entity organization140．虚拟组织Virtual organization141．商业计划Business plan142．企业家Entrepreneur143．企业家才能Entrepreneurship144．创业Entrepreneurship145．创业机会分析Opportunity analysis146．组织目标Organizational goals147．研究与开发(R&D)Research and development 148．目标管理（MBO）Management by objective 149．企业Enterprise150．小企业Small business151．企业法人Corporation152．组织的法律形式Legal forms of organization 153．独资企业Solely- invested enterprise154．个人业主制企业 Sole proprietorship155．合伙制企业Partnership enterprise156．公司制企业Corporation157．有限责任公司Limited liability partnership 158．股份有限公司Limited liability Company 159．无限公司Unlimited company160．两合公司Limited partnership161．企业集团Group company162．劳动密集型企业Labor denseness enterprise 163．资金密集型企业Capital denseness enterprise 164．知识密集型企业Knowledge denseness enterprise 165．股东Shareholder166．董事Director167．董事会Directorate168．监事Monitor169．总经理General manager170．首席执行官（CEO）Chief executive officer171．非营利性组织Nonprofit organitation172．企业生命周期The corporate lifecycles173．发展Development174．萌芽阶段Embryonic stage175．衰退阶段Decline stage176．环境的不确定性Environmental uncertainty 177．组织变革Organization transform178．障碍Obstacle179．核心能力Core competencies180．战略Strategy181．战略管理Strategic management182．战略单位Strategic business units183．企业战略Enterprise strategy184．业务战略Business stratagem185．战略实施Strategy implementation186．差异化Differentiation187．差异化战略Differentiation strategy188．集中战略Concentration strategy189．一体化Intgeration190．纵向一体化V ertical integration191．同业多样化战略Concentric diversification strategy 192．战略联盟Strategic alliance193．合作战略Cooperative strategies194．机会Opportunities195．威胁Threats196．优势Strengths197．劣势Weaknesses198．风险Venture199．SWOT分析SWOT analysis200．成长战略Growth strategies201．稳固战略Stability strategies202．撤退战略Retrenchment strategies203．战略方针Strategic policy204．战略目标Strategic goles205．战略步骤Strategic process206．战略重点Strategic keystone207．战略措施Strategic measure208．预测Forecasting209．长期预测Long-time forecast210．中期预测Metaphase forecast211．短期预测Short-time forecast212．定性预测方法Qualitative forecast213．定量预测方法Quantitative forecast214．德尔菲法Dalphi Method215．讨论Discussion216．集合意见法Jury of opinion217．头脑风暴法Brainstorming218．时间序列法Time series analysis models 219．因果分析法Cause and effect analysis models 220．回归分析预测法Regression modals221．决策Decision222．决策过程Decision –making process 223．问题Problem224．决策标准Decision criteria225．权重Weights226．备选方案Alternatives227．最优化决策Optimum decision228．满意Satisfied229．评价Evaluating230．直觉决策Intuitive decision231．定性决策Qualitative decision232．定量决策Quantitative decision233．战略决策Stratagem decision making234．战术决策Tactics decision235．程序化决策Programmed decision236．非程序化决策Nonprogrammed decision 237．确定型决策Certain decision238．风险型决策Risk decisions239．不确定型决策Uncertain decision240．长期决策Long-term decision241．中期决策Intermediate-term decision242．短期决策Short-term decision243．个人决策Person decision244．集体决策Group decision245．有限理性Bounded rationality246．量本利分析法Breakeven analysis247．盈亏平衡点Breakeven point248．固定成本Fixed costs249．变动成本Variable costs250．决策树Decision tree251．悲观决策法Pessimistic decision252．乐观决策法Optimistic decision253．折衷决策法Compromise decision254．机会均等决策法Occasion equalization decision 255．最小后悔值决策法Regardless decision 256．计划Plan257．执行计划Execute plan258．宗旨Aim259．使命Mission260．目标Goal261．战略Stratagem262．政策Policy263．程序Process264．规则Rule265．规划Program266．项目Project267．预算Budget268．环境扫描Environmental scanning269．长期计划Long-term plans270．中期计划Intermediate-term plans271．短期计划Short-term plans272．战略计划Strategic plans273．业务计划Operational plans274．综合计划Synthetic plans275．局部计划Department plans276．项目计划Project plans277．高层管理计划Top management plans278．中层管理计划Middle management plans279．基层管理计划Fist-line management plans280．生产计划Manufacture281．供应计划Provide plans282．新产品开发计划New product plan283．营销计划Marketing plans284．财务计划Finance plans285．人事计划Human plans286．情境计划Scenario planning287．后勤保障计划Service ensure plans288．指令性计划Mandatory plans289．指导性计划Directional plans290．派生（辅助）计划Derivative plans291．甘特图Gantt chart292．滚动计划方法Rolling plan technique293．网络计划技术Network plan technique294．项目评审法(PERT) Program Evaluation and review techniques 295．线性规划Linear programming296．组织Organizing297．组织结构Organizational structure298．组织工作Organize299．劳动分工Division of labor300．统一指挥Unity of command301．职权Authority302．职责Accountability303．直线权力Line authority304．参谋权力Staff authority305．职能权力Function authority306．组织设计Organizational design307．组织结构设计Organizational structure design 308．组织手册Organization handbook309．职位说明书Job description310．组织系统图Organization system chart 311．组织规模Organization scale312．机械式的结构Mechanistic organization 313．单件生产Unit production314．小量生产Small production315．成批生产Process production316．大量生产Mass production317．连续生产Continuum production318．目标原则Goal principle319．管理幅度Span of control320．指控链Chain of command321．管理层次Chain of command322．岗位设定Job design323．工作分析Job analysis324．岗位设定Job design325．岗位轮换Job rotation326．多样化培训Diversity training327．岗位扩大化Job enlargement328．岗位丰富化Job enrichment329．部门划分Departmentalization330．部门化Departmentalization331．职能部门Functional department332．产品部门化Product departmentalization 333．地区划分部分Geographical departmentalization 334．顾客划分部门Customer departmentalization 335．管理者的能力Ma nager’s ability336．扁平型组织Flattening organization337．锥型组织Awl organization338．组织构架Organizational architecture339．机械式组织Mechanistic organization340．有机式组织Organic organization341．集权Centralization of state power342．集权组织Centralized organization343．分权Decentralization of state power344．分权组织Decentralized organization345．委员会制Committee system346．直线制组织结构Line strcture347．职能制组织结构Functional structure348．直线职能制组织结构Line-functional structure349．事业部制组织机构Divisional structure350．矩陈制组织结构Matrix structure351．专门工作组Bottlegging352．模拟分权制组织Simulation Decentralized organization 353．网络结构Network structure354．领导Leading355．领导Leadership356．职位权力Position power357．个人影响Referent power358．合法权Legitimate authority359．奖赏权Reward power360．惩罚权Punish right361．模范权Exemplary right362．专长权Specialty right363．魅力权Glamour right364．感情权Affection right365．士气Morale366．领导风格Leadership styles367．专制作风Autocratic styles368．民主作风Democratic styles369．放任作风Laissez-faire styles370．领导行为理论Behavioral approach371．管理方格图Managerial grid chart372．贫乏型管理Impoverished management373．任务型管理Task management374．俱乐部型管理Country club management375．中庸型的管理Middle –of –the- road management 376．团队型的管理Team management377．领导权变理论Contingency theory378．菲德勒的权变理论Fiedler contingency model379．“任务导向型”的领导方式Task –oriented leadership 380．“关系导向型”的领导方式Relationship-oriented leadership 381．菲德勒模型The Fiedler model382．情境领导理论Situational leadership theory383．途径——目标理论Path –goal theory384．教练Coach385．指导Coaching386．授权Authorization387．沟通Communicate388．消息Message389．渠道Channel390．传言链Grapevine chains391．语言沟通Verbal communication392．非语言沟通Nonverbal communication393．身体语言Body language394．过滤Filtering395．正式沟通Formal communication396．非正式沟通Informal communication397．小道消息Grapevine398．横向沟通Horizontal communication399．单向沟通One –way communication400．对上沟通Upward communication401．对下沟通Downward communication402．斜向沟通Diagonal communication403．沟通网络Communication network404．链式沟通网络Chain communication network 405．环式沟通网络Round communication network 406．Y式沟通网络Y communication network407．纵向沟通网络Vertical communication network 408．轮式沟通网络Wheel communication network 409．全通道式沟通网络All channel communication network 410．团队管理Team management411．激励Motivation412．激励因素Motivators413．需求Needs414．诱因Inducement415．动机Motivation416．行为Action417．绩效Performance418．激励理论Motivation theory419．内容型激励理论Content motivation theory420．积极性Enthusiasm421．需求层次理论Hierarchy of needs theory422．需求Need423．需求层次Need hierarchy424．生理需要Physiological needs425．安全需要Safety needs426．社交需要Social need427．尊重需要Esteem need428．自我实现需要Self –actualization needs 429．“ERG”理论ERG theory430．存在需要Existence need431．关系需要Relatedness need432．成长需要Growth need433．成就激励论Three-need theory434．成就需要Need for achievement435．权力需要Need for power436．合群需要Need for affiliation437．双因素理论Two –factors theory438．激励——保健理论Motivation –Hygiene theory 439．保健因素Hygiene factors440．激励因素Motivation factors441．满意Satisfaction442．不满意Dissatisfaction443．过程型激励理论Process motivation theory 444．期望Expectancy445．期望理论Expectancy theory446．效价Valence447．努力Make great efforts448．期望Expectation449．公平理论Equity theory450．投入Input451．产出Outcomes452．公平Equity453．不公平Inequity454．外在强化Extrinsic rewards455．内在强化Intrinsic rewards456．强化理论Reinforcement theory457．正强化Positive reinforcement458．负强化Negative reinforcement459．规避性学习Avoidance learning460．修正行为Behavior modification461．搭便车Hitchhike462．投机心理Venture psychology463．消退Fade away464．目标激励法Goal –setting theory465．报酬激励法Reward –setting theory466．工资Wage467．津贴Allowance468．认可Certificate469．赞赏Admiration470．奖惩Rewards and punishment471．惩罚Punishment472．考评Appraise473．控制Control474．控制系统Control system475．信息Information476．反馈Feedback477．信息反馈Information feedback478．控制论Cybernectics479．偏差Warp480．纠正Rectify481．前馈控制Feedforward control482．实时控制Real-time control483．反馈控制Feedback control484．业绩考核Performance appraisals 485．财务报表Financial statement486．资产负债表Balance sheet487．损益表Income statement488．现金流量表Statement of cash flow 489．预算Budgeting490．预算控制Budgeting control491．财务预算Financial budget492．业务预算Operation budget493．销售预算Sell budget494．生产预算Production budget495．生产进度日程表Production schedule table 496．内部审计Internal audit497．外部审计External audit498．创新Innovation499．技术创新Technoiogical innovations 500．产品创新Product innovation501．流程再造Process reengineering502．产品设计Product design503．首席技术官Chief technology officier。

1、Manager：管理者Someone who works with and through other people by coordinating their work activities in order to accomplish organizational goals .管理者是这样的人，他通过协调其他人的活动达到与别人一起或者通过别人实现组织目标的目的。

2、First-line managers :基层管理者Managers at the lowest level of the organization who manage the work of nonmanagerial employees who are involved With the production or the organization’s products是管理着非管理人员所从事的生产和提供组织产品的工作，是最低层的管理者3、Middle managers :中层管理者Mangers between the first-line level and the top level of the organization who manage the work of first-line managers 处于基层和高层之间，管理着基层管理者。

4、Top manager :高层管理者Managers at or near the top level of the organization who are responsible for making organization-wide decisions and establishing the goals and plans that affect the entire organization.处于或接近组织顶层，承担着制定广泛的组织决策,为整个组织制定计划和目标的责任。

高级会计师考试知识点：业绩评价概述
高级会计师考试知识点：业绩评价概述
高级会计师有较高的政策理论水平和丰富的'经济工作实践经验，能够解决重要经济活动中的实际问题，提出有价值的政策性意见，在加强经济管理和提高经济效益、社会效益提供重大作用。

下文是为大家精选的高级会计师考试知识点：业绩评价概述，欢迎大家阅读。

业绩评价概述
一、业绩与业绩评价
业绩（亦称绩效或效绩）是指组织或个人在一定时期内投入产出的效率与效能。

企业业绩评价是企业为了衡量其既定目标的实现程度，以及企业内部各部门、团队、个人对目抹实现的贡献程度的一个评判过程。

二、业绩评价的层次与视角
（一）业绩评价层次
（二）业绩评价视角
三、企业业绩评价体系
业绩评价体系的构成要素，主要包括评价主体、评价客体、评价目标、评价指标、评价标准、评价方法和评价报告等。

四、企业业绩评价的功能
企业业绩评价主要具有价值判断功能、预测功能、战略传达与管理功能、行为导向功能。

五、企业业绩评价的程序
企业业绩评价的程序包括：制定业绩目标、确定业绩标准、进行业绩辅导、
业绩考核与评价、反馈业绩评价结果。

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罗宾斯《管理学》内容概要,中英文对照罗宾斯《管理学》内容概要第一篇导论1章管理者和管理1、组织组织(organization)的定义：对完成特定使命的人们的系统性安排组织的层次：操作者(operatives)和管理者(基层、中层、高层)2、管理者和管理管理者(managers)的定义：指挥别人活动的人管理(management)的定义：同别人一起或者通过别人使活动完成得更有效的过程。

管理追求效率(efficiency)和效果(effectiveness)管理职能(management functions)：计划(planning)、组织(organizing)、领导(leading)、控制(controlling)管理者角色(management roles)：人际关系角色(interpersonal roles)、信息角色(information roles)、决策角色(decision roles) 成功的管理者和有效的管理者并不等同，在活动时间上，有效的管理者花费了大量的时间用于沟通，而网络联系（社交等）占据了成功的管理者很大部分时间。

管理者在不同的组织中进行着不同的工作。

组织的国别、组织的类型、组织的规模以及管理者在组织中的不同层次决定了管理者的角色扮演、工作内容以及职能和作用。

2章管理的演进1、20世纪以前的管理：亚当·斯密的劳动分工理论(division of labor)产业革命(industrial revolution)2、多样化时期（20世纪）：科学管理(scientific management)：弗雷德里克·泰勒一般行政管理理论(general administrative theory)：亨利·法约尔(principles of management)、马克斯·韦伯(bureaucracy) 人力资源方法(human resources approach)：权威的接受观点(acceptance view of authority)，霍桑研究，人际关系运动(卡内基、马斯洛)，行为科学理论家(behavioral science theorists) 定量方法(quantitative approach)3、近年来的趋势（20世纪后期）：趋向一体化过程方法(process approach)系统方法(systems approach)：封闭系统和开放系统(closed systems)权变方法(contingency approach)：一般性的权变变量包括组织规模、任务技术的例常性、环境的不确定性、个人差异4、当前的趋势和问题（21世纪）：变化中的管理实践全球化(globalization)工作人员多样化(work force diversity)道德(morality)激励创新(innovations)和变革(changes)全面质量管理(total quality management, TQM)：由顾客需要和期望驱动的管理哲学授权(delegation)工作人员的两极化(bi-modal work force)3章组织文化与环境：管理的约束力量1、组织组织文化(organizational culture)被用来指共有的价值体系。