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企业绩效评价系统研究

【作者】 贝金兰

【导师】 董保真; 黎娜娜;

【作者基本信息】 西南石油学院 , 管理科学与工程, 2003, 硕士

【摘要】 一直以来,企业绩效评价就被看作是企业计划与控制的重要组成部分,尤其是近几年,绩效评价受到了越来越广泛的关注和日益深入的研究。 如何设计一套有效的绩效评价系统,对企业实施全面的、有针对性的评价,这已成为理论界探讨、实践领域关注的焦点问题。 在此背景下,本文有针对性地重点研究了以下问题: ①强调了建立企业绩效评价体系对企业生存、发展及实现经营目标的重要意义。②描述国内外企业绩效评价研究的现状,指出我国企业绩效评价系统存在的问题和不足,明确重建企业绩效评价系统的必要性,为改进和研究企业绩效评价系统奠定基础。③分析企业绩效的影响因素——外部环境因素和企业内部因素,企业内部影响因素可概括为:财务状况、资产管理状况、人力资源管理状况、企业文化建设状况等。④为了便于评价主体从不同角度了解企业的绩效,论文分别研究了财务绩效、资产管理绩效、人力资源管理绩效、企业文化建设绩效评价子系统。⑤设计了适合企业整体绩效评价的综合评价系统。包括建立企业绩效综合评价指标体系和创立D·FAHP·F综合评价方法等内容。运用此系统,能融合企业外部环境因素的作用,使企业绩效的内、外部影响因素共同作用于企业绩效综合评价的结果,所以绩效评价结果比较准确、客观。为便于评价主体操作,论文最后还给出D·FAHP·F综合评价方法的应用示例。

【Abstract】 Up to now, performance evaluation has being looked as an important part of project and control of corporations. Especially, performance evaluation has getting far-ranging attention and increasingly in-depth discussion in the lately years.How to design an effective performance evaluation system has being focal issue of academic and practical fields. The system can appraise enterprise not only from all-sided but also from one-sided.On this background, this paper works emphases on next questions for pertinence:(1)This paper definitudes the important meaning that establishing system of the enterprise performance evaluation is to the survival , the development and the realization of working goal of enterprise. (2) By studying the status quo of enterprise performance evaluation inside and outside of country, this article points out its problems and shortages and definitudes the inevitability of rebuilding the system of the enterprise performance evaluation which establish the base for mending and study the system of enterprise performance evaluation. (3)The paper analyzes theinfluence factors of enterprise performance--the factors of exteriorenvironment and the interior factors of enterprise and points out that the interior factors of enterprise can be generalized as the financial status, the assets operational status , human resource management status and the enterprise culture constructing status. (4)In succession, convenient for main body to know enterprise performance from differ angles by separately, the article separately sets up the performance evaluation subsystems of financial, the assets operational, human resource management and the enterprise culture constructing. (5)In the end, the paper designs the systems of integrated performance evaluation. It includes setting up the quota system of integrated performance evaluation and founding the D-FAHP-F comprehensive evaluation. Carrying out the system, you can blend exteriorfactors of enterprise to the performance evaluation so as to make the interior and exterior factors act on comprehensive evaluation together, so the appraising result will be exacter and more impersonality. To be convenient for appraiser to apply the technique, this article also gives a brief appliance demonstration about it.

  • 【分类号】F272
  • 【被引频次】6
  • 【下载频次】768
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