【作者】 李宁；

【导师】 杨印生； Joe Zhu；

【作者基本信息】 吉林大学 ， 农业机械化工程， 2008， 博士

【摘要】 农业是我国的弱质产业也是第一产业,面对我国强大的人口压力和农业的重要地位,农业经济的发展受到各界人士的关注。破解“三农”和建设社会主义新农村已成为解决我国农业和农村经济发展目标的瓶颈。涉农企业作为从事农业生产、流通或服务等活动的法人组织,可以通过农业产业化、现代化等多种利益联接机制直接或间接为农业生产服务,从而通过涉农企业竞争能力的提高带动农业和农村经济的跨越式发展。面对国内外的激烈竞争和贸易“绿色壁垒”,我国涉农企业的内部管理水平和绩效水平成为其国际竞争力的核心内容。因此,有效提高涉农企业的绩效水平和保持其卓越的绩效水平是促进农业经济持续发展的重要保证。然而,目前我国涉农企业不但体制不健全,管理技术方面也比较落后,特别是企业绩效评价方法欠缺,很多涉农企业所使用的仅为财务绩效或人力资源绩效等较为原始的评价方法,甚至有些企业存在绩效管理制度缺失,这种现状均严重限制了我国涉农企业的快速发展。本文从整合财物指标和非财务指标的角度,确定了涉农企业全面绩效评价的理论框架和方法体系,该框架体系的构建旨在增强涉农企业的绩效管理水平,提升企业竞争力。全文共有七个章节,第一章绪论:阐述了论文研究的背景、意义及国内外研究现状,针对国内外企业全面绩效评价体系构成、企业绩效评价指标体系构建、企业绩效综合评价方法、涉农企业绩效评价模式、基于DEA方法的企业绩效评价方法、Benchmarking方法在企业绩效评价中的应用等方面进行了现状分析和综述,从而确定了论文主题、研究内容、研究方法和技术路线。第二章基本概念界定和理论基础:界定了绩效及涉农企业的基本概念和内涵,并且阐述了本论文的理论基础,其中包括:新古典企业理论、产权理论、交易费用理论、产业组织理论、知识管理理论、系统工程理论和信息经济学之博弈论。第三章涉农企业全面绩效评价体系构建:分析了涉农企业绩效评价的特征和涉农企业全面绩效评价系统构成及流程,从系统论的角度构建了涉农企业全面绩效评价的理论框架,其中包括财务绩效管理、企业流程及技术创新绩效管理、客户关系绩效管理、人力资源绩效管理四个方面。并根据四个方面的不同作用与功能,确定了全面企业绩效评价体系的管理流程,研究了涉农企业全面绩效评价系统组成的衔接机制(内外部环境有效配置资源)。第四章企业绩效评价DEA集成模型与算法研究:研究了基于DEA方法的集成模型与算法,介绍了序数DEA数据的处理及基本的CRS、VRS模型,并对模糊环境下的DEA-DA模型算法进行了研究。第五章涉农企业全面绩效评价实证研究:阐述了吉林省涉农龙头企业绩效现状,并确定了实证调研的对象与范围、绩效评价调研问卷设计、数据统计与结果分析。并针对财务绩效管理、生产流程及技术创新绩效管理、客户关系绩效管理、人力资源绩效管理四个方面进行了定量分析。第六章涉农企业绩效改进动态博弈分析:根据企业间竞争的特点,对涉农企业与标杆企业进行了收益分析,并研究了涉农企业与标杆企业的多维动态博弈过程,提出了企业保持精炼贝叶斯Nash均衡最优解时的相关因素。第七章论文总结及展望:对全文的研究进行总结,并提出了论文的创新点及本研究中的不足与展望。更多还原

【Abstract】 Because of the crisp trait of agricultural production induces the elatively slowly development of agricultural economy in China. And the issues of agriculture, country and peasants are promoted obviously. Then, how to deal with“three dimensional rural issues”and how to cancel the two-dimensional characters between city and rural became the most important principal problems of economy development of China. Because of the important status of agricultural problems, an agricultural enterprise performance evaluation theory frame, measures and application steps were proposed in this paper based on the traits of agricultural enterprises.Agricultural enterprises not only are the head of agricultural industrialization but also are the power of extending agricultural industry chain and increasing peasants’income. Agricultural is both the efficient tool to connect peasants and market and the production organization, which changed the original material into products, so the development of agricultural enterprises can push on the agricultural economics in China. Enhancing the performance level of agricultural enterprises is the main measure to slove“three dimensional rural issues”and to realize“the New Socialist Countryside”. But, the performance level in China is pretty low, because of the old management mode, absence of organization institution, scale limitation and absence of standardization in agricultural enterprises, which limited the development of push power from agricultural enterprises. In the environment of industry, agricultural enterprise is a kind of economy organization which cooperated with different benefited organizationes. So, how to harmonize the relationship of accounting, production process and innovation, customer and human resource in agricultural enterprises and how to calculate the performance level of the four aspects mentioned above are become into the research focus of investors, managers and researchers. Constructing an performance evaluation index system, which integrated into accounting data and non-accounting data, cooperate with quality data and quantity data, and obtaining the evaluation result of enterprise performance have become into an important aspect. Then, the enterprises can obtain efficient improving information based on the calculation result, i.e. the information of keeping on the high performance level for benchmark enterprises and providing improving information to the enterprise who want to enhance it’s performance level. By using the agricultural enterprises performance evaluation, agricultural enterprises can improve its performance management level, activate production capability and improve the rapid development of the whole of agricultural economy.Through the comments of research on enterprise overall performance evaluation system, performance evaluation index system, performance comprehensive evaluation, agricultural enterprises’performance evaluation, DEA comprehensive method and dynamic game theory between enterprises, we can make sure the research frontier of the contents mentioned above. Based on the knowledge above, we can identify the content and innovation in the dissertation. Moreover, the necessary theories were introduced, such as new classic enterprise theory, property right theory, dealing charge theory, industry organization theory, knowledge management theory, system engineering theory and game theory based on information economics. The theories mentioned above are the basement of the dissertation.By following the history development on enterprise performance management, basic management modes and comprehensive evaluation methods, overall performance evaluation system was proposed in the dissertation which can be integrated financial data and non-financial data, quality and quantity data. The performance of accounting, production process & innovation, customer relationship and human resource were all scaled based on strategy of enterprises.Based on the basic inscape and structure of agricultural enterprises, the overall performance evaluation can be sepereated into four aspects, denoted as accounting performance management, production process & innovation performance management, customer relationship performance management and human resource performance management. The four parts mentioned above have functions and harmony each other in the mixing of financial and non-financial indexes and quality and quantity indexes.In the reference of the basic characters, tendency, functions and types in modern agricultural enterprises, an overall performance evaluation frame and steps were proposed. The steps include setting up of indexes and index principle, evaluation method, data collection and analysis, calculating the results, feedback and adjust the steps are just a period process for an enterprise, but the enhancing process is a dynamic and timely proceeding which need continue improvement and management, i.e. enterprises need multiple cycle of recycle-feedback-adjust. The performance evaluation of agricultural enterprises needs to make harmony between enterprises and their inside & outside environment. We also should pay more attention to the cooperation of different parts in agricultural enterprise and agricultural enterprise with other related industries.Based on the characters of DEA, DEA-Benchmarking model was applied on this dissertation. Because the data collected is ordinal data, the ordinal data were transferred into ordinary data before to cancel the error in calculation. By using ordinal data transformation in CRS and VRS model, we can realize the scale of accounting performance, production process and innovation process performance, customer relationship performance and human resource performance.Most of ascertain DEA models were chosen when apply DEA for performance evaluation. While, on the influence of measure errors, yawp data and economy rules’stochastic influence, the input and output data become imprecision. So, fuzzy DEA attracts many researches’interesting in whole of world. FDEA-DA model was proposed in this dissertation which can classify the membership of observations. By using the two-stage FDEA-DA model, all of observation enterprises can be separated definitely in the aspect of structure optimization in enterprise.The empirical research on agricultural enterprises in Jilin province was proposed in this dissertation which based on the frame of overall performance evaluation system, which applied DEA-Benchmarking model and FDEA-DA model. At first, the scope and objection, design of questionnaire, data collection and statistic were measured. Second, the performance evaluation level was valued on quantitative methods, which include accounting performance efficiency, production process and innovation performance efficiency, customer relationship performance efficiency and human resource performance efficiency.Empirical research data were collected from agricultural council of Jilin province, development and reformation council of Jilin province, and statistic bureau of Jilin province. There are 47 investigated agricultural enterprises, and the reliable degree and validity of the investigation data were calculated by statistic method. By using the DEA model (CRS model and VRS model), the performance efficiency of the investigated agricultural enterprises were calculated in accounting performance, production process and innovation performance, customer relationship performance and human resource performance in respectively, which can identify the benchmarks for agricultural enterprise in the four aspects separately. Because of the subjective of questionnaire in the structure of organization in agricultural enterprises, FDEA-DA model was proposed in this dissertation for classification of benchmarks. By using the two-stage discriminant analysis model, discriminant functions were identified for group membership. So, the same class benchmarks should be the first choice in benchmarking management.Enterprise overall performance evaluation system is based on the DEA-Benchmarking model and method and using the models to identify the benchmarks of improving enterprises. In the view of information economics, there is an imperfect information and dynamic game process between improving enterprise and benchmarks. So, the four dimensional dynamic game process was studied in the aspects of accounting, production, customer relationship and human resource. And the refine Bayes Nash equilibrium solution was solved by using the converse induction method in dynamic programming.更多还原