【作者】 许瑛；

【导师】 李仁安；

【作者基本信息】 武汉理工大学 ， 企业管理， 2002， 硕士

【摘要】 企业绩效评价系统作为传统管理会计系统中的一个子系统具有项目评估与再评估、资源再配置和人事管理的功能。与企业战略管理相配合，分别为企业战略设计和战略实施服务。如何全面发挥企业绩效评价的功能，体现战略管理思想，较好地满足企业战略管理的要求是本文的中心议题。本文是在现有的国内外调查研究结论的基础上，立足于规范的系统分析，以企业绩效评价的目标——服务于战略管理为主线，研究有效的企业绩效评价应遵循的基本原则和程序；分析企业内外部环境因素对绩效评价产生的影响及如何确立企业绩效评价标准、构建绩效评价指标体系、选择绩效综合评价方法，以期对该领域的研究有所贡献。 本文从结构上分为六部分。前言，主要概述企业绩效评价研究的目的、意义及本文的特点。第一章是企业绩效评价引论，主要研究企业绩效评价的概念、功能以及一个有效的绩效评价系统应具有的一般特征和基本原理，探讨有效的企业绩效评价系统的一般框架。本章界定了绩效评价的主体，指出了一个完整的绩效评价系统应由评价目标、评价对象、评价指标、评价标准和绩效评价报告五要素组成，描述了企业绩效评价系统结构，提出对人(经营者)的评价和战略经营单位(经营系统)的评价在理论上应分开对待。第二章主要研究企业绩效标准的确立，认为企业应同时采用目前优秀跨国公司通用的三类绩效评价标准，即预算标准、标杆瞄准和资本成本，以全面发挥绩效评价的功能。第三章主要研究企业绩效评价指标体系的构建，对企业常见的绩效评价指标进行分析，指出各种财务指标的适用性及不足和非财务指标的优缺点及设置；最后，引进了美国卡普兰和诺顿的“平衡计分卡”理论，以此为基础来构建我国企业绩效评价指标体系的理论与实践。第四章对影响企业绩效评价的因素作进一步的分析，这些因素包括企业外部环境因素和内部环境因素。外部环境因素主要研究通货膨胀、税收、汇率等对绩效评价的影响；内部环境因素重点研究企业组织结构、内部财务安排、产品特征等对绩效评价的影响。第五章讨论企业绩效综合评价，提出了综合评价的步骤、方法和绩效评价报告的设计、编制及制度。认为有两种较为科学合理的，定性与定量相结合的绩效综合评价方法：一是模糊数学综合评价法，二是层次分析法(AHP法)，并例举了简单的算式。更多还原

【Abstract】 Performance evaluation system of enterprise,as a subsystem of strategic accounting,has three basic functionproject reappraisal,resources real location and human resource management. How to give full play to these functions of enterprise’s performance evaluation,how to embody the spirit of strategic accounting in setting up and running performance evaluation system,how to better satisfy the needs of strategic management are the central subjects of the dissertation. Based on the conclusion of previous investigation,using the systematic analysis method,putting the goal of performance evaluation system into the center,I have studied the basic pr i nc i p I es and procedures i n estab I i sh i ng performance eva I uat i on system,the influences of environmental factors on enterprise’s performance evaluation and how to setting target,bench work and method of performance evaluation. I hope these efforts will benefit us for further research in this field. Structure all the dissertation can be divided into five parts:Foreword po i nt out the ma i n goa I of study i ng enterpr i se’s performance evaluation and the paper’s feature.1. Introduction is the first part,the main goal of enterprise’s performance evaluation is to provides useful information for strategic management activities. The basic element of performance evaluation system include goal,object,target,benchmark and evaluation report;An effective performance evaluation system must be separated into the "human unif’performance and the "strategic business unif’performance. 2. I have studied setting benchmark of performance evaluation.Enterpr i se should elect three benchmark together,which included Budgeting,Benchmarking,Fund budget i ng,So that we can give ful I play to these functions of performance evaluation.3. Targets for different objects have different qualitative characteristics. Each target has its own good points and drawbacks. It is very useful to the "Balanced Scorecard"theory which was based I have set Chinese enterprise’s performance evaluation targets system.4. There are a lot of environmental factors that influence performanceevaluation system,Some are internal factors and others are external factors. Internal factors mainly include organization structure,character i sties of products,etc. External factors ma i nly include i nfI at ion,foreign currency,taxation system,etc.5. I have mainly studied performance comprehensive evaluation,method and the evaluation report. I have run model of mathematic forms to evaluate enterprise’s comprehensive performance,one is Fuzzy comprehensive evaluation,another is AHP更多还原