【作者】 王兴娟；

【导师】 郭子雪；

【作者基本信息】 河北大学 ， 企业管理， 2009， 硕士

【摘要】 随着社会的不断进步,企业的经营环境也发生了巨大的变化,传统的企业管理模式面临巨大的挑战,这就要求作为企业管理系统重要组成部分的企业业绩评价及其指标体系随之改进。企业业绩评价是将评价理论方法应用于经济领域的一门科学,它是在会计学和财务管理的基础上发展而来的,运用计量经济学有关知识和现代分析技术对企业的经营过程进行剖析,真实反映企业的现实状况,并预测企业的未来发展。社会的发展将企业带入知识经济时代,这一时代是一个追求实效的时代,资源以及人力资本的稀缺,要求企业每一项投入都得到最大回报。因此,作为衡量企业经营状况的业绩评价成为这一时代的重大课题。知识经济的到来,使企业所处的市场环境发生了重大变化,这就引起了企业市场竞争形态的变化。企业间的竞争由以往那种以资源、资本的总量或增量为主的粗放型竞争模式,变为以科技竞争、人才竞争以及创新能力竞争为主的节约型竞争模式。而传统的业绩评价指标体系是以财务数据评价为主,不能全面、准确地反映企业经营的全过程,更不能与企业的战略目标和战略管理手段实现有机融合。这就要求作为企业管理的核心组成部分的企业业绩评价,必须随着企业经营环境的变化而不断创新。那些影响企业战略经营成功的重要因素,如知识、智力等无形资产必须在业绩评价指标体系中得到充分体现。基于上述背景,文章从理论和实践的角度,以研究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,讨论评价了平衡计分卡、层次分析法和经济增加值指标这三种业绩评价方法的优点和局限性,建立了一种基于熵权-TOPSIS的企业业绩评价模型,将熵的概念引入模型中,用以确定指标的权重。并通过对三家大型超市经营业绩的评价比较,验证了所建立的模型的实用性。创新之处主要表现为：1、引入熵的概念,对TOPSIS法进行了改善。基于熵权-TOPSIS的企业业绩评价模型利用信息熵这个工具计算各评价指标的权重,避免了以往确定评价指标权重时的主观性和随意性。2、探讨了企业业绩评价的新方法。基于熵权-TOPSIS的企业业绩评价模型可以通过对各个企业整体业绩的评价,对其进行排序,为经营者或投资者决策提供依据。以往的业绩评价只能评价单一指标的优劣,而不能评价得出不同企业整体业绩的优劣等级。基于熵权-TOPSIS的企业业绩评价模型不仅能评价出影响企业业绩的主要指标,而且能评价出企业整体业绩水平的高低。文章按照从理论到实证,从一般到具体的思路展开,共分为五个章节：第一章绪论。对企业业绩评价的背景及研究意义做了简要的介绍,并阐述了本文所作的主要工作及创新点。第二章企业业绩评价理论基础。对企业业绩评价的有关概念进行了介绍,并对业绩评价产生的理论依据进行了阐述,为下面各章内容的展开做了铺垫。第三章企业业绩评价指标体系的构建。首先对中西方企业业绩评价指标体系的演进过程进行了分析,得出企业业绩评价指标体系是随着经营环境的变化而变化的结论。然后对平衡计分法、层次分析法和EVA评价方法的优缺点进行了比较,为评价指标体系的建立提供了参考与借鉴。最后,建立了具有普遍适用性的业绩评价指标体系的总体框架。第四章基于熵权-TOPSIS的企业业绩评价模型。首先对TOPSIS法进行了概述,介绍了TOPSIS法的原理以及应用于与企业业绩评价的优点。然后着重介绍了熵权原理,说明了如何运用熵值确定评价指标的权重。最后,将TOPSIS法与熵权结合,建立了基于熵权-TOPSIS的业绩评价模型。第五章超市综合业绩案例分析。以三家超市的综合业绩评价为案例,首先,建立了超市的业绩评价指标体系。然后,利用基于熵权-TOPSIS的评价模型对其经营业绩进行了评价并对其评价结果进行分析比较,验证了这一业绩评价模型的实用性。更多还原

【Abstract】 With the rapid development of the society, the operating environment in the enterprises has correspondingly changed a lot, which brings a great challenge to the traditional management system. These differences are the root of the changes in Performance Evaluation System and Indicator System. Based on Accounting and Financial Management, The Performance Evaluation System is a realization of the assessment theory in economic field; though Principles of Econometrics and Modern analytical techniques an operation process being analyzed is constructed, with which a firm’s real situation can be reflected, and the future development can be forecasted as well.The Performance Evaluation System is an important issue in the knowledge-based period. The essence of alter is lead by the arrival of the knowledge-based era and the frequent application of Financial instruments and the uncertainty of the market. The mode of competition among enterprises is the contest in technology, brain and innovation, rather than that in resource, total capital and Incremental capital in the past; on the other hand, innovation advantages are continuously obtained in order to offset the disadvantages in resources and capital.Thus, operation process can not be reflected roundly and concisely by the traditional Performance Evaluation System, the analysis and management can not run well, let along consistent with the strategy objectives and management means of the enterprise. The core of the Performance Evaluation System ought to be constantly innovated with the connotation of the enterprise management. The important intangible assets factors such as knowledge must be fully reflected in the Performance Evaluation System.Though theory and practice, getting into the develop history of the evaluation system among inland and overseas companies, the paper point out the limitations of the traditional evaluation system. Under the background above, the paper attempts to build up a mode of TOPSIS Performance Evaluation System based on Entropy weight in discussion of the advantages and limitations among Analytic Hierarchy Process, Balanced Scorecard and Economic Value Added Indicators.This new Performance Evaluation System introduces the conception of Entropy in order to set the share of indicators.And three supermarkets are compared with the operation performance in the paper to test and verify the new system.The innovations are outlined here:Firstly, the TOPSIS Evaluation Method can be improved with the introduction of the conception of Entropy. By the TOPSIS Evaluation System each weight will be estimated in order to avoid Subjectivity and arbitrariness in the assessment. Secondly, promote a new way to assess the performance. TOPSIS-based Evaluation System is a way to assess performance, order weights and give out foundation for the investors.The former Evaluation System only shows assessment for just one factor, not for the whole performance. However, with the new TOPSIS Evaluation System not only the main factors but also the overall performance can be distinguished. So, the new System makes up the shortage that the former system has in comparing solo weight and overall competition.From general to specific the research method is taken here from theory to practice. This paper is consisted of five chapters:Chapter one:Introduction. A brief introduction of the background and the research meaning are shown in the first chapter, the main tasks and innovations are mentioned as well.Chapter two:The basic thesis of the Information Evaluation. Some related conceptions and the thesis of the performance evaluation are expounded.Chapter Three:The construction of the evaluation system. An analysis about the performance between eastern and western companies is made, form which we get that the evaluation system vary with the running environment; then a general wide use evaluation system is constructed based on the comparisons among the grade analyzing method, balance score method and EVA evaluation method, which give reference for the building of indicators.Chapter Four:The brief introduction of TOPSIS-based Performance Evaluation System is showed and the relation with the performance evaluation; after the focus presentation of the Entropy thesis, the TOPSIS-based Performance Evaluation System is constructed.Chapter five:Examples analysis of general performance of supermarkets.Set three supermarkets as example.The performance will be evaluated and the result be compared by the mode to identify the Practicality with this evaluation system.更多还原