近年来,综合指标体系的模式层出不穷。例如:在西方,主要有平衡积分卡(Balanced Scorecard)和业绩多棱体(Performance Prism);在我国,财政部等四部委所颁布的“国有资本金绩效评价指标体系”等。本文简要回顾了中外综合指标体系模式构建的优缺点,并提出我国企业综合指标体系的设计原则。 In recent years, the model of an integrated index system emerges one after another. For example, in the west, there are Balanced Scorecard and Performance Prism. In our country, the Ministry of Finance and other four ministries and commissions promulgated the Performance Evaluation Index System of State-owned Capital. This article briefly reviews the advantages and disadvantages of the construction of the comprehensive index system model in China and abroad and puts forward the design principles of the comprehensive index system in our country.