【作者】 孟祥飞；

【导师】 弭元英；

【作者基本信息】 吉林大学 ， 企业管理， 2004， 硕士

【摘要】 全面预算管理自上世纪80年代初引入我国以来，在我国的企业尤其大中型企业中得到了广泛的应用，也取得了不错的成绩。然而企业预算考评的作用并没有得到很好的发挥，因此预算的激励作用也受到了很大的限制，因此迫切需要对预算考评进行研究。同时，知识经济的到来也使得传统的财务评价的缺陷日益暴露出来：缺乏长远眼光，注重眼前效益，缺乏风险控制，忽视对非财务的评价等。世界经济的一体化，使企业的环境面临着三化（国际化、金融化和知识化），这也迫切要求企业加强内部管理控制，提高效率，而作为管理控制的重要工具企业预算管理，则首要其冲必须得到很好的解决，而预算考评在预算管理中处于承上启下的地位，因此，对于预算考评的研究具有十分重要的意义，有必要对于预算考评体系进行完善和改进。本论文主要阐述了一下几个问题：1、国内外业绩评价评价的发展以及国内企业业绩评价存在的问题。我国的业绩评价与国外相比研究还不够深入，评价也主要是以财务评价为主，方法比较单一，与国外企业相比有一定的差距。2、业绩评价的理论基础。主要阐述了6个理论：（1）“最大”、“最小”理论。即企业用最小的成本去获得最大的利润，所得与所费的关系是企业经营业绩评价的基本关系，“最大”、“最小”法则是企业经营业绩评价应遵循的基本法则。（2）委托代理理论。在委托代理关系中，委托人和代理人利益目标的不一致与代理人的信息不对称性，决定了企业内部业绩评价制度存在的逻辑基础。（3）激励约束理论。建立科学的企业业绩考评体系就可以考核业绩，为确定代理者的收入水平提供了最基本的依据。（4）行为科学理论。良好的业绩评价体系可以充分调动员工的积极性，更好的发挥其作用。（5）信息经济学理论。信息的获得是需要成本的，建立业绩考评体系应有成本观念。（6）权变管理理论。实践中不存在一成不变的、普遍适用的“最好” 的业绩评价指标体系。各企业应随机制宜，根据自己的特点要求设计业绩评价指标体系。3、评价体系预算标准的建立和完善。制定预算控制标准，必须结合企业现状，分析企业的历史数据，研究同行业和同类企业的相关数据，并且要和企业的战略保持一致，充分考虑未来环境的不确定性。4、<WP=87>建立考评的指标体系。通过引入平衡计分卡，从而将财务指标和非财务指标相结合。5、对企业业绩考评，进行实证研究。 本论文的创新点主要有：（1）从理论方面阐述了考评存在的必要性和可行性。（2）预算控制标准的建立。制定预算控制标准，必须结合企业现状，分析企业的历史数据，研究同行业和同类企业的相关数据，并且要和企业的战略保持一致，充分考虑未来环境的不确定性。（3）根据企业价值链来确定非财务目标。非财务预算目标的确定应该与企业的生产经营过程紧密相连，每个企业都应该有一个具有自己特色的价值链，根据价值链来确定企业的非财务目标。（4）通过平衡计分卡解决了财务指标和非财务指标结合的问题。平衡积分卡指标体系将财务指标与非财务指标有机结合起来，从财务方面、客户方面、内部经营过程以及学习与增长方面，较综合、全面地对企业的战略业绩进行评价（5）解决了预算指标的松弛问题。通过利用联合确定基数法，从而有效地解决了在信息不对称条件下和委托—代理关系下预算指标的确定问题。根据权变管理理论，企业应该根据自身的内外部因素，来确定适合自己的预算考评体系，因此本论文的着眼点在于预算考评体系思路框架的建立。 本论文对完善我国企业的预算考评体系进行了有益的尝试。更多还原

【Abstract】 Since Total Budgeting Management System was introduced to our country in the early of the eighties last century, which is widely used in our country especially in the large and medium-sized enterprise that obtained the good achievement, too. However, the function of enterprise’s budgeting appraisal has not got full play, incentive function of budgeting receives heavy restriction as well, so it is urgent to have a research on the budgeting appraisal. Meanwhile, with the arrival of the knowledge economy, the defects of traditional financial appraisal are exposed day by day: Lacking the long-term eyes, paying attention to the immediate interests, lacking the sense of risk controlling, ignoring non- financial appraisal, etc. With the unity of the global economy, the enterprises are faced with the 3 kinds of changes: (Internationalizing, financing and knowledge), this requires enterprises to strengthen inner management control urgently and raise the efficiency. As the important management-controlling tool, the problems on enterprise’s budget management should be solved at first, besides the budget appraisal plays a linking role in the management of the budget. Therefore it is of great sense to have a research on the budgeting appraisal and of necessity to better and improve it.This thesis mainly explains the following questions: 1、the development of performance appraisal of the domestic and abroad and the existing problem in the enterprise’s performance appraisal. The performance appraisal is still not deep enough compared with foreign country’s researches. We mainly rely on financial appraisal to appraise, and the method is relatively unique. There is certain disparity compared with overseas enterprise’s performance appraisal. 2、Theoretical foundation on performance appraisal. There is mainly 6 theories: (1) " maximum ", " minimum theory ". That is to say, we obtain the maximum profit with minimum cost, the relation between income and expense is the basic relation in business performance appraise, it is the basic rule for the business <WP=89>performance appraisal to follow the " maximum ", " minimum “ rule. (2)、the Agency theory. The objective nonconformity and asymmetry in trusting and agent relation determines the logic foundation of the enterprise inner performance appraisal. (3)、Incentive and constraint theory. Set up scientific enterprise performance appraisal system and appraise the performance, which provide the most basic basis to determine the income level of the agent. (4)、Behavioral science theory. Good performance appraisal can fully arouse the enthusiasm of the staff and will bring its functions into full play. (5)、 Economics theory of information. Acquisition of information needs cost, when we set up performance appraisal system, we should have the sense of cost. (6)、Contingency theory of management . There is no unalterable, generally suitable、 best performance appraisal system in practice. All enterprises should make their own performance appraisal systems according to their own characteristic. 3、the setting-up and perfection of the budget standard of the appraisal system. The budgeting controlling standard must combine enterprise’s current situation, analyze the historical data of the enterprises, study the relevant data of the same trade and similar enterprises, and keep unanimity with the strategy, fully consider the environmental uncertainty in the future. 4、 Establish the performance appraisal system. With Balance Score Card，it is easy for us to combine financial index with financial index. 5、 Carry on the positive research on performance appraisal.The main innovative aspects of this thesis are the followings: (1)、Explaining the necessity and feasibility of the performance appraisal’s existence from the theory. (2)、the Setting-up of the budgeting controlling standard. the budgeting controlling standard must combine enterprise’s current situation , analyze the historical data of enterprises, study the relevant data of the same trade and similar enterprise, and keep unanimi更多还原