【作者】 刘莉；

【导师】 杨善林；

【作者基本信息】 合肥工业大学 ， 管理科学与工程， 2002， 硕士

【摘要】 企业业绩评价是资本市场和管理领域的一个重大课题。随着工业社会向信息社会转变，企业经营管理的内容和重点发生了很大的变化，传统的以财务业绩评价为主要内容的业绩评价已不能适应社会发展的需要。新的经济环境下，如何对企业经营业绩进行评价是一个值得探讨的课题。 本文主要内容为：1．回顾了传统的业绩评价方法并对其局限性作了分析；2．分析了20世纪中后期出现的新的业绩评价方法和思想，探讨了业绩评价改革和发展的方向；3．分析了我国企业业绩评价的现状；4．从法人治理结构、人力资源状况、核心竞争力、财务业绩四个方面初步构建了上市公司经营业绩综合评价体系。 文章的主要见解在于把综合平衡计分卡评价体系中的沟通、导向的思想运用于上市公司经营业绩综合评价体系。在分析了法人治理结构、人力资源状况、核心竞争力对上市公司经营业绩长短期的影响以及目前我国上市公司在这几方面的现状后，探讨了采用模糊综合判定法和功效系数法从法人治理结构、人力资源状况、核心竞争力、财务业绩四个方面对上市公司经营业绩进行综合评价。将这种综合评价的结果定期向社会公布，对于引导上市公司全面提升竞争优势、减少信息的社会搜寻成本、保护投资者的利益有重要意义。更多还原

【Abstract】 Performance evaluation for corporation is an important problem in the fields of capital market and corporation management. With the change from industrial society to information society, the content and emphases of corporation operation and management have changed much. Therefore, conventional performance evaluation based on financial measures is difficult to meet the requirement of the development of society. In new economic environment, how to evaluation corporation performance deserves to be researched.The main content of the thesis includes: 1.reviews conventional performance evaluation methods and analyzes their unapplicability; 2.introduces newly-invented performance evaluation methods and ideas arising after 1950’s and includes the directions of reformation and development of corporation performance evaluation; 3.presents the condition of corporation performance evaluation in our country and gives emphasis to present Performance Evaluation System for State-owned Capital; 4.structures initiatively a framework of general operation performance evaluation for public corporation in our country.A point of view of the thesis is to bring the idea of strategy communication of the balanced scorecard to the general operation performance evaluation for public corporation. On the basis of the idea of communication and direction, the thesis puts forward to evaluate the general operation performance from four aspects: corporation control and management, human resource, the core competence of the corporation, and financial performance. Besides, the thesis discusses the significance of opening the result of the evaluation.更多还原