However , the legal system , in the final analysis , is based on the theory of benefit , the procedure of dispute settlement in essence is to make a great effort to distribute rights and duties efficiently and beneficially , so benefit ( including procedural benefit or lawsuit benefit ) becomes the other goal pursued by the value of law besides procedural justice in the process of jurisdiction 然而法律制度歸根到底是受效益原理支配的,解決法律糾紛的程序?qū)嵸|(zhì)上是為促進(jìn)高效益地分配權(quán)利義務(wù)的努力,所以,在司法過程中,效益(包括程序效益或訴訟效益)成為程序正義之外的又一法律價值追求。程序正義和程序效益正是民事訴訟與行政訴訟關(guān)聯(lián)問題研究的理論基點。
There are some modern enterprise performance evaluation theories , such as the theory of economy increasing value , the theory of benefit correlation , the theory of " four criteria " appraisal as well as the bsc theory and so on , but during these theories , the application of the bsc theory is the most widespread , the bsc method evaluates the enterprise performance from four aspects which include financial , the customer , internal management process as well as studies and growth . it has broken the tradition that appraising enterprise achievements purely by the financial norm since long ago 現(xiàn)代的企業(yè)績效評價理論有很多,如經(jīng)濟(jì)增加值理論、利益相關(guān)者理論、 “四尺度”評價理論還有平衡計分卡理論等,而在這諸多的理論當(dāng)中,以平衡計分卡理論的應(yīng)用最為廣泛,平衡計分卡理論從財務(wù)、客戶、內(nèi)部經(jīng)營過程及學(xué)習(xí)與成長四個方面來評價企業(yè)績效,打破了長期以來單純以財務(wù)指標(biāo)評價企業(yè)績效的傳統(tǒng),是erp企業(yè)績效評價的一種適合理論。