跨国公司财务业绩评价系统的研究柏汉芳编者按：随着我国经济改革开放的不断深入，有越来越多的企业投资海外，从事跨国经营活动，有的已成为名副其实的跨国公司。它们急需操作性较强的跨国经营管理工具。本刊将在“跨国经营”这一传统栏目中，登载一些定性和定量分析并重... The study of the financial performance evaluation system of multinational corporations Bai Hanfang Editor’s note: With the continuous deepening of China’s economic reform and opening up, more and more companies have invested overseas, engaged in transnational business activities, and some have become truly multinational companies. They urgently need more operational multinational management tools. The journal will publish some qualitative and quantitative analysis in the traditional column of “transnational management”.