【作者】 廉吉科；

【导师】 刘冠生；

【作者基本信息】 山东理工大学 ， 企业管理， 2011， 硕士

【摘要】 随着市场经济的深入发展和市场竞争的不断加剧,越来越多的企业逐渐认识到企业业绩评价的重要性。目前,国内很多企业已经开始实施系统的业绩评价,众多的学者也在加深对企业业绩评价的研究,但是他们都不同程度地忽略了企业的利益相关者,在评价企业业绩时仅仅考虑股东和债权人的利益,这无疑给企业的长远发展埋下了隐患。鉴于此,本文以利益相关者理论为指导,通过问卷调查的方式收集企业利益相关者的需求,进而构建基于利益相关者理论的企业业绩评价指标体系,以期为提升与改进企业业绩评价的研究打开新的思路。本文首先在总结国内外利益相关者研究的基础上,针对国内利益相关者的实际状况,对企业的利益相关者进行了分类,划分为专用投资型利益相关者、交易契约型利益相关者和公共契约型利益相关者三大类。在此基础上,本文选取了股东、管理者、员工、债权人、供应商、分销商、顾客、政府、社区、环境、竞争对手作为利益相关者的研究对象。其次,为了考察不同利益相关者对企业的业绩需求,本文通过问卷调查方式对上述三类利益相关者的需求进行了调查研究,通过SPSS统计软件对比分析发现利益相关者不仅对企业有物质上的利益需求,同时也有非物质、非财务的利益需求。对问卷收回数据进行处理之后,本文最终筛选出37个能代表利益相关者利益的企业业绩评价指标。针对所选指标的特征,本文将其划分为定量指标和定性指标,并分别设置定量指标标准和定向指标标准。最后,本文通过案例研究,运用层次分析法对选取的评价指标进行权重设置,在此过程中运用Matlab程序进行了数据处理并进行了一致性检验,最终得出企业业绩评价指标的权重系数。更多还原

【Abstract】 With the further development of market economy and growing competition in the market, more and more enterprises have come to realize the importance of enterprise performance evaluation. At present, many domestic enterprises have begun to implement the performance evaluation system, and many scholars also enhance the research on corporate performance evaluation. However, stakeholders of the enterprise are neglected at different levels. When evaluating corporate performance, only considering the interest of shareholders and creditors undoubtedly brings potential problems for the long-term development of the corporate. In view of this, with Stakeholder Theory as a guide, this paper collects the needs of different stakeholders by a questionnaire survey, and then builds the enterprise performance evaluation system on the stakeholder theory in order to open new ideas on the upgrading and improvement of enterprise performance evaluation.In this paper, based on summing up the domestic and international studies about stakeholders, it has re-classified the stakeholders aiming at the actual situation of domestic stakeholders, including Special investment-oriented stakeholders, contractual transactions-oriented stakeholders, and public contract-oriented stakeholders. On this basis, the paper selects shareholders, managers, employees, creditors, suppliers, distributors, customers, government, community, environment, competitor as object of the study.Secondly, to examine the performance needs of different stakeholders on the business, this paper has investigated these three types of stakeholders by questionnaire survey and has studied them by comparing-research with SPSS statistical software, during the study we find that stakeholders of enterprise not only have financial interest, but also have more non-material and non-financial interests and needs. After the systematical data processing on the questionnaire, this paper selects 37 performance evaluation indexes which can represent the needs of enterprise stakeholders. Aimed at the feature of the selected indexes, this paper classifies them as quantitative indexes and qualitative indexes, and sets up their respective standards.Finally, by the method of case study, this paper sets the weight of the selected evaluation indexes with the help of AHP. During the time, it uses Matlab to analyze the data and have a consistency test. Then it ultimately obtains the weight of the corporate performance evaluation indexes.更多还原