【作者】 徐沉；

【导师】 郝云宏；

【作者基本信息】 浙江工商大学 ， 企业管理， 2008， 硕士

【摘要】 企业绩效评价就是按照企业目标设计相应的评价指标体系,根据特定的评价标准,采用特定的评价方法,对企业一定经营期间的经营业绩做出客观、公正和准确的综合判断。企业绩效评价是每一个企业必须认真面对的问题,有效的绩效评价系统对企业的持续发展和提升企业价值有着重要的意义。追溯企业制度的产生和发展,企业绩效评价也经历了成本评价、财务评价、综合评价等阶段。时至今日,在前人的不断努力下,绩效评价研究领域掀起了一轮又一轮的高潮,新的研究成果不断涌现。可见,由于企业绩效评价的巨大现实意义,它已经成为理论界研究的焦点问题。非财务指标是绩效评价体系的重要组成部分,虽然其应用到绩效评价中只是近二十年来的事情,但作用越来越大,日益得到人们的关注,对它的研究也日益增多。许多学者都敏锐地意识到非财务指标的引入拓宽了绩效评价的范围,发展了绩效评价的方法,也是绩效评价未来发展的重要方向。当然,要实现财务指标与非财务指标的完全结合,充分发挥非财务指标的作用,还有许多基础理论需要研究。本文认为,将非财务指标纳入绩效评价体系,首先要选择合适的指标,构建完善的指标体系。当然,根据权变理论,普遍适用的指标体系是不存在的,我们所讲完善的指标体系,是指在特定环境下能充分体现评价主体的评价目标,真实反映评价对象的指标体系,而不是适合所有企业的指标体系。完整的绩效评价系统,包括评价主体、评价目标、评价客体、评价指标、评价标准、评价方法、评价报告等要素,每一个部分都有很多许多问题要解决。本文即是主要针对非财务指标的提炼与处理的一个尝试性研究。在系统总结前人研究成果和相关理论的基础上,我们尝试以战略管理理论、利益相关者、系统理论的基本思想为指导,从内部运营、员工学习与成长、供应商和顾客四个维度提炼房地产开发企业的非财务指标体系。在每个维度的具体评价指标的构建上,我们一方面比较系统地对现有研究进行梳理,提炼出学者们普遍认同、在文献中出现频率较高的一些指标;另一方面,我们通过分析房地产行业与房地产开发企业的特点,总结影响房地产开发企业绩效的关键成功因素。然后,提出了层次分析法和模糊评价法相结合的方法进行综合评价,并以国内两家知名房地产开发企业为例进行案例分析,说明了综合评价的过程。结果表明,对两家公司的评价反映了二者在行业中的相应地位,反映了二者在各个维度上绩效的差异,与二者在财务绩效上的表现是相符的,证明了非财务绩效与财务绩效之间存在的紧密内在关系。更多还原

【Abstract】 Enterprise performance evaluation is a systematic process. First, the company needs to design evaluation index based on corporate goal. Then it needs to use a certain evaluation method to make an objective, fair and accurate judgement of the company’s operation performance according to some certain critera. Enterprise performance evaluation is a topic which every company must face up to. An effective performance evaluation system can be very helpful on company continuous growth and increasing company value. Tracing back to the origin of enterprise performance evaluation, it has experienced cost evaluation stage, financial evaluation stage and integration evaluation stage. Nowadays, thanks to a number of pioneers’successive effort, there has been remarkable progress in this field. In a word, due to the obvious realistic significance of enterprise performance evaluation, it has already become the focus of theoretic research. Non-fanancial index is a very important part of enterprise performance evaluation system. Although it is not until twenty or thirty years ago that people come to realize the importance of non-fanancial index, the research on this field has been very prosperous, gaining more and more achievements. Many scholars have realized that the introduction of non-fanancial index expands the scope of enterprise performance evaluation and develops evaluation method. It is bound to be the development tendency in the future. However, undoubtedly, there is still a long way to go before making full use of the function of non-fanancial index. We think among these tasks, the toughest and the most important one is to construct an effective evaluation index system. However, according to contingency theory, there is not an index system that fits every condition. The index system we need is the one which can describe the target and the object of performance evaluation under special circumstances. Complete enterprise performance evaluation system consists of evaluation subject, evaluation target, evaluation object, evaluation index, evaluation criterion, evaluation method and evaluation report. There are still many questions waiting to be resolved in every part of this system. This paper has done an exploring research mainly on non-financial index. Based on summarizing pioneers’research and related theories, we try to construct the non-financial index system of real estate developing company from internal operation dimension, employee’s learning and growing dimension, sources suppliers dimension and customers dimension with strategic management theory, stakeholders theory and system theory as the guidance. Then we choose analytic hierarchy process and fuzzy evaluation method as the integration evaluation method put it into practice through a case study of two famous real estate developing company. The final evaluation outcome indicates that we have got the same evaluation outcome as the whole industry’s judgement towards the two companies. Also we come to the conclusion that there exists an obvious positive correlation between financial performance and non-financial performance.更多还原