企业业绩评价体系的拓展与应用研究

【作者】 赵鹏；

【导师】 吴少平；

【作者基本信息】 首都经济贸易大学 ， 企业管理， 2003， 硕士

【摘要】 随着信息时代的来临，仅注重财务层面的传统企业业绩评价体系已不能满足现今企业发展的需要，对非财务层面的评价已受到越来越高的重视。因此，为了更全面的评价企业经营业绩，我们有必要将原有的企业业绩评价指标体系进一步拓展，特别是要加强对非财务层面评价指标体系的改进与完善，惟有这样才能使企业财务层面的评价与非财务层面的评价结合得更为紧密，从而加强企业业绩评价体系的科学性、客观性和实用性，逐步建立起一套适合中国企业的经营业绩评价指标体系。本论文从四大部分展开论述： 第一部分——企业业绩评价的理论基础与发展。该部分以业绩评价的起源、含义为起点，论述了业绩评价的理论基础与实践发展。理论基础主要包括委托代理理论、管理理论及“最大”“最小”法则，实践发展主要是评述了西方国家和我国企业业绩评价的实践与发展状况。 第二部分——企业业绩评价体系的设计思路、程序和方法。该部分首先论述了企业业绩评价的整体设计思路；其次沦述了企业业绩评价体系的构成要素与评价程序；最后介绍了当今西方国家现行的业绩评价主要方法——平衡记分卡和我国现行的业绩评价主要方法——《国有资本金效绩评价规则(修订)》。 第三部分——企业业绩评价体系的拓展。该部分首先分析了我国现行企业业绩评价体系在财务方面和非财务方面存在的主要问题，进而提出了企业业绩评价体系需要进一步拓展的思路。财务层面指标体系需要补充一些新指标，评价方法仍可沿用《规则》中的评价方法；非财务层面建议打破原来的八项评议指标，将其重新划分为产品(服务)、客户、创新和人员四个方面，并把这些方面的指标划分为定量指标和定性指标两大类。定量指标采用功效系数法进行评价；定性指标采用模糊数学中的模糊信息综合评价方法进行评价，然后将两类指标的评价结果结合起来便形成了非财务层面的总体评价。最后，再把财务层面与非财务层面的评价结果加以综合，就得出了企业经营业绩的整体评价结论。 第四部分——企业业绩评价体系拓展后的应用。该部分主要是对拓展后的企业业绩评价体系的应用进行论证分析。本文结合两家冶炼制造型企业A公司和B公司的基本经营情况，选取了拓展后的企业业绩评价指标体系中的部分重要指标，特别是具有代表性的非财务层面的评价指标，进行了简单的实证分析，并得出了评价结沦。通过对这两家公司经营业绩的评价，旨在说明本文提出的一些评价思路和评价方法对现今企业业绩评价具有一定的实践意义。 企业业绩评价在企业的经营发展过程中起着重要的导向作用，这种导向作用的发挥，不仅有利于对企业经营业绩做出客观、正确的评价，而且更有利于企业的长远发展与核心竞争力的形成。因此，随着经济不断地发展，逐步完善企业业绩评价指标体系在理论和实践上都具有十分重要的现实意义。更多还原

【Abstract】 With the coming of the information age, the traditional enterprise performance evaluation system which only focuses on the financial side cannot meet most companies’ requirements in these days. So the enterprise should strengthen the management on the non-financial side besides on the financial side. In order to evaluate the enterprise operation performance comprehensively, we have necessarily to expand the present evaluation system further, especially the non-financial side. Only through this way, we can combine the evaluation on the financial side with the non-financial side more closely and strength the evaluation system’s science, objectivity as well as pragmatism, then we can establish a set of evaluation system which fits for Chinese enterprise. My paper includes four parts:Part-One he basic theory and development of the enterprise performance evaluation system. In this part I introduce the origin and implication of this system firstly, and then discuss its basic theory and development in practice. The basic theory includes three aspects: the principal-agent theory, the management theory and the maximum & minimum principal. Finally, I describe the development of the evaluation system in the western country and our country.Part-Two he design thinking, process and method of the evaluation system. Firstly, I introduce the whole design train of thought; secondly, I expound the components of the system and evaluation process; lastly, I describe the main methods of performance evaluation in the western country and china these days, such as the Balanced Scorecard and National Capital Performance Evaluation Rule.Part-Three he expansion of the evaluation system. In order to solve some problems in our current evaluation system on the financial and non-financial sides, I put forward my opinion 梩he evaluation system needs to be expanded further. On the financial side we should supplement some new indicators, and we can still use the present evaluation method. On the non-financial side I suggest to divide the eight indicators into four parts, which are production (service), customer, innovation and staff, and then classify them into fixed quantity indicators and quality indicators. We can evaluate the quantity indicators by the function-effective coefficient method, at the same time we may use the blurred information comprehensive evaluation method to evaluate the quality indicators, then putting the results of this two aspects together, we can gain the total evaluation on the non-financial side. At last, we integrate the financial and non- financial results into the whole enterprise performance evaluation.Part-Four he application of expanded evaluation system. In this part, I explain the application of expanded evaluation system by a case. I select some main indicators of this system to evaluate two smelter manufacturing companies’ performance, and draw an evaluation conclusion. Through this case I want to expound the practical significance of this evaluation method for Chinese enterprise.Enterprise performance evaluation system plays an very important role in business operation, so we should try our best to develop it continuously.更多还原