【作者】 何艳桃；

【导师】 王礼力；

【作者基本信息】 西北农林科技大学 ， 农业经济管理， 2008， 博士

【摘要】 现有农业经营组织绩效评估理论多数承袭工业企业绩效评估理论，工业企业绩效评估理论的先天不足——社会绩效和生态绩效评估理论的缺失必然传染到农业经营组织的绩效评估中来。为弥补这一不足，完善农业经营组织绩效评估理论体系，本文将社会绩效、生态绩效纳入综合绩效评估体系中，设计了一套农业经营组织综合绩效评估指标体系，其中包括17项经济绩效指标、8项社会绩效指标、8项生态绩效指标，共计33项评估指标。在研究方法的选用上，一方面，理论研究与实地调研、规范分析与实证分析、定量分析与定性分析及比较研究与典型分析相结合等研究方法贯穿整个研究过程；另一方面，在评估指标体系的设计过程中，多处运用强制打分法与Delphi法结合对评估指标进行筛选并确定指标权重，然后分别运用改进后的功效系数法和隶属因子赋值法对定量指标和定性指标赋值评分，最后运用多目标综合评分法进行不同绩效指标评分的综合。文章首先在界定农业经营组织及其绩效的范畴，并对二者的特点做出分析的基础上，设计我国农业经营组织综合绩效评估体系：①针对评估体系各基本要素进行总体分析，即对评估目的、评估对象、评估指标的选取及指标权值的确定、评估标准的设置方法及评估指标的计分方法和综合评分方法等的概括性探讨；②重点探讨绩效评估体系中关键的两大因素即绩效评估指标体系的设计和绩效评估指标的计分方法，其他三要素可在这两大因素的具体分析中体现出来。然后，采集了隆平高科2005-2007年的主要财务数据和其他绩效相关信息，应用本研究构建的评估体系对其综合绩效进行动态评估，结果表明隆平高科三年中的绩效变化总体呈上升趋势，验证了这一评估体系的可操作性，同时也说明这一评估体系可以满足政府将其作为制定扶持农业发展政策、合理运用支农资金的决策工具的需求，最后为政府确保农业经营组织的综合绩效评估得以顺利进行及利用评估结果运用支农资金等方面提出相关政策建议。论文的创新点主要表现在以下三个方面：第一，农业经营组织及其绩效的范畴界定。结合服务于政府支农资金的合理分配这一研究目的，本研究以一字型农业概念为出发点，界定农业经营组织的含义是指以从事农、林、牧、副、渔的生产为基础，或包括其产前、产后一系列经营活动的经济组织。以此为基础，从社会、生态及经济视角提出农业经营组织绩效的概念，并论证了其经济绩效的有限性、社会绩效的必然性和生态绩效的不可忽略性。第二，构建了集经济、社会、生态绩效评估于一体的农业经营组织综合绩效评估体系，并在应用中对现有评估方法进行了必要的改进。立足于组织外部，设计了一套集经济、社会和生态绩效评估于一体的农业经营组织综合绩效评估体系。这一评估体系最大的亮点在于社会绩效评估指标和生态绩效评估指标的设计。这是对传统的、只重视财务指标的绩效评估理论的一个挑战。此外，笔者在应用中多处对既有评估方法进行了必要改进，主要有两个方面：其一是对功效系数法进行改进应用于定量指标的评分；其二是在进行农业经营组织社会绩效评分的综合时对综合评分法的改进——将综合评分法应用公式中不同指标的得分与该指标权重的乘积换成不同利益相关者对某一指标的评分结果及该利益相关者评分权重的乘积。第三，在指标权值的分配上，对经济绩效中的非财务指标、社会绩效指标、生态绩效指标等定性指标赋予相对较大的权重。本研究在指标权值的确定上，采用Deiphi法，顺应我国经济向“绿色GDP”增长的转变这一宏观背景，结合专家意见，相对加大定性指标及社会绩效和生态绩效评估指标的权重，其目的是引导我国农业经营组织走向有利于经济、社会与自然和谐发展的方向。更多还原

【Abstract】 The theory of the agricultural operation organization’s performance evaluation was born from the theory of the industrial enterprise chiefly now and inherited the defect of it surely, that is the lack of the theory of social performance evaluation and ecological performance. So the thesis brought social performance and ecological performance into the compositive performance evaluation system, designed a index system of the agricultural operation organization’s compositive performance evaluation, include thirty-three evaluaiton indexes, they are: seventeen economic performance indexes, eight social performance indexes and eight ecological performance indexes.Some research methods were adopted widely in the thesis such as theory combining with practice, quantitative analysis combining with qualitative analysis and analysis of typical case. Moreover, in the design of the evaluation index system, some statistical and mathematical methods were adopted. Lastly, the compositive grading method was adopted to reckon the general score of the performance evaluation.The thesis designed the agricultural operation organization’s compositive performance evaluation system in our country based on the analysis of the agricultural operation organization and its performance’s definitions and their characteristics firstly. Then collected data about the economic and other performance of the Long-ping High-tech, and applied the evaluation system into the Long-ping High-tech to evaluation its dynamic performance in these three years. The evaluation process validated the maneuverability of the system and showed that the system is an effective tool for the government to make good policy for the farmer and rational distribution of fiscal fund for assisting agriculture. Lastly, put forward some suggestions for the government to insure the evaluation of the agricultural operation organizations’ compositive performance and the rational distribution of fiscal fund for assisting agriculture.Also, the thesis has some innovations that can be showed from the following three aspects mainly:Firstly, advancing a new definition about the category of the agricultural operation organization and its performance. Secondly,. Constructing a compositive performance evaluation system that has economic, social and ecological performance evaluation in it. And in the system’s application, improving or developing some new ways to apply some existing statistical and mathematical methods.Thirdly, distributing bigger proportion to the qualitative indexes of the economic performance index system and the social and ecological indexes to lead the agricultural operation organizations in China to the direction of the harmonious development of the economy, the society and the nature.更多还原