Then , basing on the old system and the circulation of strategic cost management , by swot analysis , studying the strategic entironment , set down the stratagem of enterprise , by studying the analysis of industry value chain , find industry the profit headspring ; by studying the cost drive , from stratagem find the way how to reduce the cost ; establish the system outstanding achievement estimate of strategic cost management 接着，本文讨论了如何在原有系统的基础上，以战略成本管理循环为依托，运用swot分析和研究企业的战略环境，制定了公司的战略;对公司进行行业价值链分析，找到了行业“利润库” ;对公司进行成本动因分析，使公司找出了从战略上降低成本的途径;以及如何建立公司战略成本管理业绩评价体系。
The modem university emphasizes the humanities education , but confucism is the important part of the cultural of china , and it is a theory with the morals educates for corpus , and it can provide the special and worth a humanities spirit resources , so it is the headspring for high school to proceed the humanities education 摘要现代大学强调人文教育，而儒学是中国文化的主流，是以道德教育为主体的学说，能提供独特价值的人文精神资源，是高校进行人文教育的源泉。
We discuss the benefit structure of the sc and the detailed benefits for every node ; analyze the benefit opposition phenomenon and the realization of the pareto optimality of the whole benefit ; discuss how the sc cooperates with the value chain ; conduct the economic analysis of the benefit headspring and the optimality ; analyze the information asymmetry and the game problem ; then , we put forward the principles how the sc distributes its benefits 在分析供应链利益构成的基础上，讨论了供应链中节点企业可以获得的具体利益；运用系统论的原理与方法分析了供应链中的“效益悖反”现象和供应链整体利益帕累托最优的原理；讨论了供应链与价值链的整合；对供应链的利益源泉与利益优化进行了经济学解释；分析了供应链节点企业间的信息不对称和博弈关系；总结了供应链利益分配的一般规律。
As a sort of modern management tool and means , effective performance appraisal system can make enterprise come to goal , create high performance and become headspring of shape and development of enterprise . so how to establish effective performanc appraisal system become a focus of domestic enterprise . on the basis of analyzing the theory and method of performance appraisal , this article brings forward a new method of performance appraisal - - all directional key performance indicator performance appraisal system . according to analyze the theory of performance appraisal and the method of performance appraisal , this article account for how to establish all directional key performance indicator system . at the end of the paper , account for the practice method of how to establish all directional key performance indicator by case analysis 本文首先介绍了国内外绩效考评的发展概况、绩效考评的理论体系，并对现代绩效考评方法进行了全面的分析，在对各绩效考评方法的应用优劣比较的基础上，提出了将目标管理( mbo )绩效考评体系、平衡计分卡( bsc )绩效考评体系以及关键绩效指标( kpi )绩效考评体系三者有机结合的全方位关键绩效指标绩效考评体系，并从理论上详细说明了全方位关键绩效指标体系的设计方法，最后结合实际案例讲述了全方位关键绩效指标体系设计的具体操作。
It educes that the combination of the government power and the social power were headspring of the motivity , and if there was no the government power or the social power to support the new - style school , it was impossible for the new - style school to shake the very foundation of the private school in the country in such a short - term 得出，国家力量和社会力量的结合是新学教育发展的动力源泉，如果没有国家力量的介入和社会力量的支持，新学要最终动摇旧学私塾的地位短期内是不可能的。第三章，从现代化的角度着重讨论了新学教育对于乡村社会的各种正面影响。
