【作者】 刘道满；

【导师】 游士兵；

【作者基本信息】 武汉大学 ， 工商管理， 2003， 硕士

【摘要】 “企业业绩评价问题是任何一个经济体系中的核心问题”(陈小悦)，这是因为在企业的发展中，业绩评价体系起着一种导向性的作用，这种导向性作用的良好发挥，不仅有利于企业经营业绩的客观、正确评价，而且有利于企业的发展，否则，会误导企业，而建立科学、合理的业绩评价体系需要先进理论的指导。 本文第一章详细分析了收益最大化理论、委托代理理论、战略管理理论、行为科学理论、系统管理理论、权变管理理论与业绩评价的关系。企业业绩评价的初始动因来源于人们对于经济利益的关心，是收益最大化理论的必然要求，委托代理理论强化了人们尤其是股东(所有者)对业绩评价重要性的认识，管理理论的发展丰富了业绩评价的内容，尤其是行为科学理论、系统管理理论、权变管理理论和战略管理理论的产生大大拓展了开展业绩评价工作的视野，使评价方法更为科学。 本文第二章对国内外企业业绩评价方法如传统财务业绩评价方法、我国国有资本金效绩评价体系、平衡记分卡、经济增加值方法等的主要内容、特点和不足进行了分析。 本文第三章在第二章基础上对“新经济”时期企业业绩评价方法进行了探索，提出了建立新业绩评价体系的构想。 本文第四章通过某集团公司业绩评价实证分析，提出了一种具体的业绩评价方法，并将评价结果与予公司高层经营者的报酬挂起钩来，激励高层经营者更加努力地为公司创造财富，指导高层经营者加强内部管理。 本文第五章在前四章业绩评价理论和方法分析的基础上得出结论。更多还原

【Abstract】 How to evaluate a corporate performance is the key problem of all economic systems. This is because of that the corporate performance evaluation system function as guiding direction in the developing course of a corporate. To make full of use such function, it will benefit not only to evaluate the corporate operation achievement objectively and correctly, but also to corporate develop stably in a long term, otherwise, it will mislead the corporate operation. So, to establish a scientific and rational corporate performance evaluation system, based on advanced systematically theories, is extremely important for a modern corporate.This paper includes five sections.Firstly, The relations between corporate performance evaluation system and relevant theories such as income maximizing theory, agency theory, strategy management theory, behavioral science theory, system management theory, power changing managing theory and accomplishment evaluation have been discussed.Secondly, The main contents, characteristics and shortages of domestic and oversea dominating corporate performance evaluation methods such as traditional finance accomplishment evaluating method, China’s state-owned capital gold effect evaluating system, equilibrium recording dividing card, economy increment worth method has been analyzied.Thirdly, the corporate performance evaluating methods used in neo-economic period has been studied, and the ideas and methods to establish a new corporate performance evaluating system have been put forward.Fourthly, after the accomplishment evaluation on a group company has been carried out by substantial evidence analyzing method, a concrete corporate performance evaluating system has been provided. In this system, high executives’ rewards has been connected with the result of evaluation, so as to encourage high executives to create more wealth for the company by working hard and enhancing the internal management.Finally, based on study theoretically and substantial evidence analyzing, a useful and rational conclusion about corporate performance evaluating has been obtained.更多还原