【作者】 陈帅云；

【导师】 贾怀勤；

【作者基本信息】 对外经济贸易大学 ， 企业管理， 2000， 硕士

【摘要】 <WP=3>摘要企业业绩评价体系是整个企业管理系统中的一个重要部分，偏重于经营管理行为之后的反映与控制。它与企业组织结构、管理模式等子系统紧密配合，互相作用，对企业的经营管理有着重大的影响。科学、适当的业绩评价体系可以最大程度地激发企业中的核心力量——人的积极性和创造性，有效地平衡企业的短期利益与长期利益，促使企业在满足生存需要的基础上更快更好地发展。相反，不适当的业绩评价体系非但起不到激励作用，还会在不同程度上抑制企业的发展。公司业绩评价体系由评价目标、评价对象、评价指标和评价标准几个基本要素构成。业绩评价的结果是供公司的外部利益相关者（重点为股东）使用还是供企业内部管理使用决定了业绩评价体系可分为两大类，目标的不同必然导致评价对象、指标和标准的差异。股东利用业绩评价的结果了解整个公司的经营状况和公司管理当局的表现，依此决定是否对企业的未来发展进行调整，如何对高层管理人员实施奖励或惩罚措施，怎样对拥有的资源进行重新配置，评价的对象是整个公司和最高层的管理者，因此需要由独立于整个公司及管理者的组织或个人（独立中介机构/委员会）实施评价才能保证评价过程与结果的客观、公正。由于股东（或受股东委托进行公司业绩评价的组织或个人）一般不直接参与企业的日常经营管理，对企业的具体情况缺乏直观、深刻的理解，并且难以获得第一手的信息，这类业绩评价采用的多为从企业发布的财务报表中计算出的财务指标以及由行业协会公布的行业信息中得到的部分非财务指标。适用的评价标准主要是行业/竞争对手信息和企业历年来的业绩表现。供内部管理使用的业绩评价体系有很大不同。公司内部的各级管理人员乃至普通职员都需要了解经营单位和人的业绩，以便实施相应的调整或奖惩措施，评价的实施者同样是独立于评价对象的组织或个人，主要来源于企业内部。这类业绩评价使用的指标远比供股东使用的业绩评价复杂得多，包括反映企业各个方面的多种财务指标与非财务指标。年度预算、资本预算、行业/竞争对手信息都被广泛用作评价的标准。本文将评价指标的使用作为研究的重点。常用的财务指标包括净收益、投资收益率、剩余收益和现金流量等，还有较为新兴的经济增加值和修正的经济增加值指标，这些指标从不同的侧面反映了企业过去的经营带来的资本积累水平；非财务指标范围较广，主要的可概括为市场份额、产品质量、生产效率、消费者满意程度和创新能力等，各公司对非财务指标设定的计算方法相差较大，因此这些指标的量化标准十分难以把握，这也是公司的外部利益相关者较少使用它们的原因之一。由于财务指标易于量化，便于衡量和比较，且经过长期使用已形成一定的规范和习惯，目前在公司业绩评价体系中仍占据主要的地位。但是，财务指标范围较窄，易受操纵，且具有滞后性，非财务指标正好可以弥补这些不足。越来越多的学者和企业管理人员意识到，只有将财务指标与非财务指标适当地结合起来，才能全面、准确地反映企业的整体业绩。哈佛商学院教授罗伯特·S·卡普兰和复兴全球战略集团的创始人兼总裁大卫·P·诺顿合作，与在业绩评价方面处于领先地位的12家公司进行了为期一年的项目研究，发明了“平衡计分测评法”。 这种方法用顾客满意度、内部程序、组织的学习和提高能力三套业绩评价指标对财务指标进行补充，为经理人员提供了一个全面的框架，把公司的战略目标转化<WP=4>为一套系统的业绩评价指标。改革开放以来，我国的经济体制逐渐由计划经济向市场经济过渡，整个社会呈现出转型时期的特点。我国的国有经济占市场主导地位，这使得政府在经济中同时扮演两种角色：一方面，政府是市场环境的培育者和竞争规则的制定者，通过健全法制、出台政策等手段规范和引导市场的发展，起到宏观调控的作用；另一方面，政府代表国家管理国有资产，成为国有企业（及其它占有国有资产的企业）的股东，对国有资产的经营管理实施监控，进行合理配置。这就涉及到公司业绩评价体系的建立和实施环境与条件，以及国有企业的业绩评价。目前，由于政府还不能完全脱离国有企业的直接经营管理，且市场系统尚未发育成熟，使得公司业绩评价体系的发展遇到一些障碍。在政府和企业的共同努力下，我国公司业绩评价体系的发展已经取得了初步的成绩。政府有关部委联合发布并开始有计划、有步骤地组织试行《国有资本金效绩评价规则》，为国有企业的业绩评价建立了一套较完整的框架；各类公司的内部业绩评价体系也已得到了不同程度的发展。当然，这些业绩评价体系自身都不可避免地存在一些问题，表现在评价实施者的独立性和职业道德，评价指标的合理组合，评价标准的适当选取等方面。此外，由于国内资本市场的运作不够规范，投资者对上市公司很少进行科学的业绩评价。为了推进中国的公司业绩评价体系的成长成熟，必须从两方面着手：首先，整个市场系统的发展完善是前提条件，这影响着公司业绩评价体系建立发展的必要性和可操作性，具体地说主要包括资本市场和相关中介机构的规范化，以及政府更多地放权给企业，使得国有企业能够将业绩评价体系与报酬制?更多还原

【Abstract】 <WP=5>AbstractBusiness Performance Assessment (BPA) system is an important part of the business management system, which concentrates on post-management control and assessment. Interacting with other integral parts of a business, such as organization structure, management system, etc., BPA has huge implication on the overall performance of a business. A well-structured and well-carried out BPA improves employee morale and encourages employee contribution and creativity, thus balancing the short-term and long-term benefits of a business. A well-designed BPA is an integral part of a management system that carries the business beyond survival. It is impossible to establish a business-wide incentive system without a well-designed BPA, and a poorly designed BPA could even hinder the business’s growth.A BPA consists of its intended purposes, intended objects, criteria and standards. The end users of such BPA system are either stockholders, assessing the performance of the management and the business, or the management, assessing past performance and planning future business strategy. For different end-users, there are very different sets of purposes, objects being appraised, criteria and standards.Stockholders intend to evaluate the overall performance of the business the management in order to determine whether and how to design future business strategy, whether the management should be rewarded or reprimanded, how to allocate available resources. Since the intended objects are mostly high-ranking management, it is necessary to hire outside or independent appraisers for fair and objective results. Most stockholders do not participate in the daily operations of a business and, as a result, do not have good understanding of a business. Financial data from annual reports and industry research and data make up their main data resources. Industry-wide or competitors’ performance is usually used as assessment standards against company performance.A BPA for internal management purposes are quite different. The end-users consist of all ranks of employee. To have a clear picture of the overall performance of all aspects of a business, including performance from an individual level all the up to business-wide level, all employees of the business will act as independent evaluators for multiple purposes and against multiple intended objects. Financial as well as non-financial categories are assessed against. Annual budget, capital expenditure budget, industry-wide and competitor performance are all used as assessment standards.Items being assessed are the main focus of this article. Commonly used financial criteria include net income, ROI, cash flow, etc; EVA and REVA two new financial items being assessed against. These financial items reflect different aspects of a business’s operation. Non-financial criteria’ scope is generally wider, including market share, product quality, production efficiency, consumer satisfaction, creativity, etc. How these criteria are quantified varies widely from business to business and is very difficult to control; as a result, non-financial items are used as often as financial criteria for assessment purposes.It is usually very easy to quantify and compare financial criteria and they are still the dominant <WP=6>criteria to be assessed against in a BPA system. Still, non-financial items are a necessary complement to financial items. Business scope assessed by financial criteria is quite limited, financial criteria are also easily manipulated and not forward-looking. Business managers and scholars have long realized that in order to accurately and objectively assess the overall business performance; a BPA has to contain both financial and non-financial categories. Cooperating with 12 companies for over a year, Harvard Business School’s Robert S. Kaplan and Renaissance World Strategy Group’s founder and CEO David P. Norton invented "Balanced Appraisal System". This BPA contains three sets of non-financial criteria to complement financial criteria:更多还原