中国企业业绩评价指标体系研究

【作者】 钱棣；

【导师】 彭韶兵；

【作者基本信息】 西南财经大学 ， 会计学， 2004， 硕士

【摘要】 一、选题背景当前，以信息技术、生物技术、海洋技术、新材料等为代表的知识经济迅猛发展，日渐取代了过去工业经济的发展形态，成为主导21世纪世界经济发展的一种新型经济形式，并对人类社会经济发展产生了空前的影响。作为市场经济主体的企业组织，其经营环境发生着前所未有的变化，传统的企业管理模式面临巨大的挑战。要在日趋复杂和激烈的竞争中立于不败之地，则必须更快的了解市场的变化和需求，并结合自身的特点改进企业的管理理念和方法、增强企业的竞争力，确保企业的生存与发展。作为企业管理系统组成部分的业绩评价系统，与此相适应，其理论和方法也必然随之改进。企业业绩评价是指运用数理统计和运筹学方法，采用特定的指标体系，对照统一的评价标准，按照一定的程序，通过定量定性对比分析，对企业一定经营期间的经营效益和经营者业绩，做出客观、公正、正确的综合评判。企业业绩评价是评价理论方法在经济领域的具体运用，它是在会计学和财务管理的基础上，运用计量经济学原理和现代分析技术而建立起来的剖析企业经营过程，真实反映企业现实状况，预测未来发展前景的一门科学。企业业绩评价是知识经济时代的一个重大课题。在新经济浪潮的冲击下，人们普遍认为，传统的业绩评价指标主要是会计、财务指标，注重的是对过程、结果的反映，带有静止、单一和被动反映的特点，不能全面地、动态地反映经营过程中可能出现的问题，不能主动地进行分析和管理 ，更不能与组织的战略目标和战略管理手段实现有机融合。这些固有的问题使得传统的业绩评价体系在世界经济一体化的信息时代已变得力不从心、捉襟见肘。信息时代信息系统的发达和高科技信息技术的普遍采用使得非财务指标评价、过程适时评价、无形业绩评价、顾客导向评价、企业创新评价、客户信誉评价等成为<WP=4>可能和必要。美国企业创建的“综合平衡计分卡” （the Balanced Scorecard，简称BSC）业绩评价，已经在这方面做了有益的尝试。知识经济时代，一个成功的企业不再仅仅依赖于它对传统财务评价指标体系的运用，而是更多地取决于它对非财务评价指标体系的重视。企业要在长期的激烈竞争中获得战略优势，除了要关注财务因素外，更应该充分注意非财务因素诸如客户满意度、产品市场占有率、技术创新、产品创新、员工整体素质、企业可持续发展能力等方面因素的影响。如何将财务评价指标与非财务评价指标有机地结合起来，这对企业家和理论家们来说都是一个重大的挑战。本文正是基于这种认识，对我国企业业绩评价指标体系的有关问题进行了探讨。二、思路和结构基于上述背景，笔者试图从理论和实践的角度，以考察中外企业评价指标体系的发展历史为基础，阐述了传统业绩评价指标体系的局限性，着重研究和分析了经济增加值指标、作为战略性业绩评价指标体系的平衡计分卡以及我国国有资本金效绩评价指标体系，讨论评价了这三种业绩评价指标（体系）各自在创新和应用上的优点和局限性，并提出了运用先进业绩评价指标体系重构我国企业业绩评价指标体系的基本设想。本文在结构上分为八章 研究背景和意义。本章深入探讨了当前企业面临的外部经济环境和企业内部经营环境，阐明了企业管理、企业业绩管理与企业业绩评价指标体系的密切联系，论证了研究企业业绩评价指标体系的必要性，为下面各章内容的展开作了铺垫。 企业业绩评价概述。简要介绍了企业业绩评价的有关知识，包括评价、企业业绩评价的概念和涵义、评价指标与其他评价要素及其之间的关系等。指出评价指标在企业业绩评价中的重要地位：指标是进行业绩衡量的基础、是业绩评价的指南，它指引着企业发展的方向，成为管理的重要工具。揭示本文将对企业业绩评价指标体系进行专题探讨。通过中外企业评价指标体系的演进历史分析，总结出企业业绩评<WP=5>价的基本发展趋势。揭示经营环境的变化是企业业绩评价指标体系发生变化的最重要的因素，为后面的论述埋下伏笔。 企业业绩评价的理论基础和相关理论。主要从构成企业业绩评价的理论基础和相关理论出发，深入阐述了业绩评价的动因和这些理论与业绩管理、业绩评价、业绩评价指标的相互关系和影响等，以便在先进管理理论的指导下建立后面的业绩评价指标体系。 传统业绩评价指标体系的局限性。结合企业内外部环境分析，揭示出新经济时期传统业绩评价指标体系的局限性，指出传统的财务业绩评价指标的有效性已经遭到严重的挑战，迫切需要创造新的评价指标和方法对企业经营业绩进行正确的评价。最后提出企业评价指标体系的研究和应用必须充分考虑环境因素的影响，结合企业具体实践进行具体分析的观点。 经济增加值指标。阐明了经济增加值（EVA）指标的基本原理，深入研究了该指标在业绩评价中能起到的独特作用以及存在的不足和局限，在业绩评价实施时应注意的问题，并对典型案例进行了分析研究。 作为战略性业绩评价指标体系的平衡计分卡。阐明了平衡计分卡的主要内容，揭示了该指标体系运用在业绩评价中的重大意义。它实现了对传统业绩评价系统的重大创新，超越了单纯的业绩评价功能，把传统意?更多还原

【Abstract】 1. BackgroundNowadays, the knowledge based economy represented by information technology, biotechnology, marine technology, new material etc. is developing rapidly, it has replaced the traditional industrial economy, it has become the new-type economic form leading the world economic development in the 21st century, and it brings a unprecedented impact on economic development of human society. Being the major element of market economy, enterprise organizations faces unprecedented changes, and its traditional management mode faces the enormous challenge. In order to be successful among complicated and keen competition, enterprises have to understand the change and demand of market more quickly, improve the management idea and methods, strengthen the competitiveness of enterprises, and guarantee the survival and development of enterprises. Being part of enterprise management system, the performance estimation system has to improve its theory and methods accordingly.Enterprise performance estimation refers to using mathematical statistics and operational research method, adopting the specific index system, contrast unified evaluation criterion, according to certain procedure, and making objective, fair and correct synthesis judge on the management benefit and operator achievement at a certain period. Enterprise performance estimation is the concrete application of estimation theory and method in the economic field. It based on accounting and financial management, using econometrics principles and modern analysis technology, analysis enterprise operation process, reflects enterprise realistic situation, and predict future developing <WP=9>prospect. Enterprise performance estimation is a great task in the era of knowledge-driven economy. Under the impact of the new economic tide, people generally believe that the traditional performance estimation index are not able to reflect the problems dynamically or completely, they can’t analyses or manage initiatively, so they can not be voluntarily connected with strategic objective and strategic management methods of organizations. These inherent problems make the traditional performance estimation system unless and awkward in a world economic integration of information age. Developed information system and widely accepted Hi-Tech information technology make possible the non-financial index estimation, process real-time estimation, intangible performance estimation, customer-lead estimation, enterprise innovation estimation, customer reputation estimation etc. The "Balanced Scorecard" (BSC) created by American enterprises has made a helpful experiment in this respect.In era of knowledge-driven economy, a successful enterprise will no longer depend on the application of traditional financial estimation system only, but also depend on the attention to the non-financial estimation index system more. In order to obtain the strategic advantage during the long-term keen competition, enterprises should pay close attention to the non-financial factor, such as customer satisfaction, market occupation, technological innovation, product innovation, whole staff quality and continually development ability etc. It is a great challenge how to combine the two index systems for enterprisers and theorists. Based on this understanding, this essay carries on the discussion to relevant problems of enterprise’s performance estimation index system.2. Threads and structureBecause of above-mentioned backgrounds, I attempt to review the developing history of Chinese and foreign enterprise’s estimation index <WP=10>systems as the foundation in terms of theory and practice. This essay studies and analyses the economic value-added index emphatically, balance scorecard and the estimation index system of state-run capital in our country. This essay evaluates the advantages and disadvantages of the three performance estimation index system, and it puts forward the basic assumption to re-construct the performance estimation index system in our country by using a more advanc更多还原