企业业绩评价指标若干理论问题研究

【作者】 刘应文；

【导师】 陈共荣； 樊行健；

【作者基本信息】 湖南大学 ， 会计学， 2003， 硕士

【摘要】 从经济学和会计学方面解释企业业绩的含义，企业业绩应包括经营结果和经营行为。企业业绩评价指标体系应包括对经营结果进行评价的指标和对经营行为进行评价的指标两部份。良好的企业业绩包括财务目标的完成和战略促进行为的完成。 本文对企业业绩评价指标的若干理论问题进行了研究，指出企业业绩评价指标应包括评价结果的财务指标和评价行为的非财务指标，行为评价指标的选择依据是价值相关性，批评了关于财务指标缺陷的说法，否定了定量指标、定性指标的分类方法。指出企业业绩评价指标的数量应为20个左右、评价指标的质量应满足准确性等9项要求、评价指标的测试包括特性测试、平衡测试和相互关系测试。 企业业绩评价指标本质上是企业内部的一种制度安排，经营者的报酬往往和业绩评价指标直接挂钩。当评价指标不全面完整时，代理人出于自身利益的考虑，就会采取机会主义行为，代理成本就会增加，这时就出现了经济后果。本文从理论上分析了业绩评价指标的经济后果，并对中国国有企业和中美上市公司的业绩评价指标及经济后果进行了现实考察。 本文研究了《企业效绩评价操作细则(修订)》，指出修订后的指标体系突出了对企业发展能力的评价、指标设计更加科学合理、评议指标反映了时代要求，并提出了改进意见。 最后，文章指出企业业绩评价指标是权变的，实践中没有一成不变的、普遍适用的企业业绩评价指标，指标设计应随机制宜。更多还原

【Abstract】 The corporation performance comprises results and behaviors (processes) from the point of view of economics and accounting. The corporation performance appraisal indexes include indexes appraising results and indexes appraising behaviors (processes). The excellent performance is the achievement of financial goal and strategic behaviors.We study some theories of corporation performance appraisal indexes. The system of indexes includes financial indexes appraising results and non-financial indexes appraising behaviors (processes). The appraisal indexes will be chosen according to value relevance. We refute the method that classifying indexes of quantity and quality. The number of indexes is about 20 and the qualities of indexes will be met by precision, congruity and so on. Appraisal indexes will be tested for their quality, equilibrium and correlationCorporation performance appraisal indexes in essence are a system arrangement in a corporation, and manager’s reward is often paid according to his achievements. If the indexes system is incomplete, the manager will take opportunism action for his benefit, so the agency cost will increase. At this time the economic consequence occur. The paper analyzed the economic consequences of appraisal indexes and testified it by the fact that occurs in the Chinese state-owned enterprises and listed companies in China and US.We studied the corporation performance operated detail rules (revised) and pointed out that the indexes system emphasized the development ability and the non-financial indexes reflected the needs of time. We also bring forward some opinion to improve the indexes system.Finally, we point out that the appraisal indexes are contingent and designed according to circumstances.更多还原