For owner and investors, the organization should assess its capacity to attain defined objectives,assess its financial performance,evaluate the impact of external factors on its results, and identify the value contributed by the actions taken.

• 对所有者和投资者，组织应当：评定其达到规定目标的能力；评定其财务业绩；评价外部因素对结果产生的影响；识别由于采取措施所带来的价值。