【作者】 王茜；

【导师】 秦富；

【作者基本信息】 中国农业科学院 ， 农业经济管理， 2009， 博士

【摘要】 本文以我国农业产业化龙头企业发展所面临的问题,特别是绩效评价问题为切入点,以经济学、管理学及农业产业化龙头企业基本理论为基础,借鉴西方绩效评价的相关理论及实际研究成果,分析了我国农业产业化龙头企业的特殊性,构建了“农业产业化龙头企业绩效评价”的研究体系。本文对农业产业化龙头企业问题的研究主要集中在两个层面:一是农业产业化龙头企业产生和存在的原因及作用,即必要性研究。二是农业产业化龙头企业发展过程中所期望达到的绩效及实现程度,即目标研究及评价。遵循上述研究思路,本文提出“农业产业化龙头企业绩效”的概念,并在借鉴企业绩效评价理论和立足中国现实的基础上对其内涵进行界定。本文重点分析了农业产业化龙头企业“潜力绩效”、“财务绩效”及“社会绩效”的特定内涵及组成要素;在此基础上,构建了农业产业化龙头企业绩效评价体系和评价模型并把它们应用于实际,分析评价了我国已上市的农业产业化龙头企业绩效水平。首先,从农业产业化龙头企业基本理论和企业绩效评价理论入手,对研究对象——农业产业化龙头企业的内涵、特征、定位、目标、地位及功能等问题进行分析;对农业产业化龙头企业绩效评价所涉及到的关键术语——绩效、企业绩效、企业绩效评价等进行评述;对农业产业化龙头企业绩效评价内涵、分类、主体、目的及特性等问题进行探讨。为农业产业化龙头企业绩效指标体系、选择评价方法、建立评价模型提供理论依据;其次,结合本文研究对象对与农业产业化龙头企业绩效评价指标体系构建的相关的理论进行分析并适当拓展和延伸,为农业产业化龙头企业绩效评价指标体系的建立提供理论指导;分析了农业产业化龙头企业绩效评价指标体系构建的基本原则、基本流程和基本思路等方法论;分析了农业产业化龙头企业核心利益相关者及其利益取向,这是农业产业化龙头企业绩效评价指标体系建立的现实基础;分析了农业产业化龙头企业绩效指标体系的组成要素及其基本内涵,确立了龙头企业绩效评价体系的理论框架;第三,构建符合农业产业化龙头企业绩效评价需要的综合评价模型。评价模型是开展农业产业化龙头企业绩效评价的方法体系,直接关系到评价结果的客观与合理。本部分的主要内容有:一是对现有综合指标评价方法进行梳理,总结各种模型的优缺点,为构建农业产业化龙头企业绩效评价模型提供借鉴;二是在分析农业产业化龙头企业绩效评价指标体系的特征及吸收各种综合指标评价模型优点的基础上,构建出农业产业化龙头企业绩效评价的综合模型。第四,实证研究。实证研究的目标是在农业产业化龙头企业绩效评价理论的指导下,运用论文所建立的农业产业化龙头企业绩效指标体系、农业产业化龙头企业绩效评价模型,选取已经上市的33家农业产业化龙头企业作为研究样本对其绩效状况进行分析评判。最后,研究结论及进一步研究方向。更多还原

【Abstract】 This paper begins at the discussion of the theorical problems about agricultural industrialization leading enterprises in China, especially to focus the problem in performance evaluation area.From this point, this paper constructs the research system of performance evaluation and development strategy about agricultural industrialization leading enterprises in China, which is based on Economics Theories and Management Theories and some theories of agricultural industrialization leading enterprises and some Western Performance Evaluation Theories as well as research achievements.This system includs two parts as follows. The first part focuses on the reasons why agricultural industrialization leading enterprises should be developed in China. In the second part, author study the performance which the agricultural industrialization leading enterprises should be achived and have achived.This paper put emphasis on logic analysis and gives a definite description of the performance of agricultural industrialization leading enterprises and to explain them from a real and subjective standpoint at the base of the performance evaluation theories and Chinese practice. This paper emphasizes on the definition and mechanism about potential achievement performance, financial achievement performance and social achievement performance. At the base of those studies, this paper constructs the performance system and synthetical-evaluation model of agricultural industrialization leading enterprises and puts them into practice,evaluates and analyzes the performance of listed agricultural industrialization leading enterprises in China.This paper firstly begins with the theories about performance evaluation of enterprises and agricultural industrialization leading enterprises, makes analysis of connotation, characteristic, location,function of agricultural industrialization leading enterprises and make definitions about performance, enterprises performance, performance evaluation and so on which is relent to research subject, at the same time, this part discusses the subject, the goal and different sights of agricultural industrialization leading enterprises at the base of drawing on the above-mentioned analysis which supports theoretically the next research about performance evaluation system of agricultural industrialization leading enterprises;Secondly, according to the subject of this paper, this part expands and extends of stakeholders theories, contingency theory in order to give a theoretical guidelines of setting up the performance evaluation system; analyzes the principle, process and ideas which give some methodological guidelines for setting up the performance evaluation system; at the base of analyzing stakeholders’request, this part analyzes the parts of the performance about agricultural industrialization leading enterprises, and constructs the theorial performance evaluation system of agricultural industrialization leading enterprises;Thirdly, this part constructs the performance evaluation model of agricultural industrialization leading enterprises at the basement of analyzing the composite performance evaluation models and the characteristic about the performance evaluation system of agricultural industrialization leading enterprises.The forth part is an empirical study. The goal of empirical study is at the guidance of performance evaluation theories of agricultural industrialization leading enterprises and applying the performance evaluation’s system and model of agricultural industrialization leading enterprises to assess the 2003-2005 years’performance of thirty-three listed agricultural industrialization leading enterprises.The last part is some conclusions and expectations of this paper.更多还原