【作者】 邢向阳；

【导师】 张小民；

【作者基本信息】 西北大学 ， 企业管理， 2008， 硕士

【摘要】 我国的企业集团自诞生以来有了巨大的发展,具体表现在我国企业集团资产总额及平均资产方面的显著增长以及企业集团经济实力的持续增强和影响力的逐步扩大。调查数据显示企业集团化在大多数领域都有所发展,母子公司的管理体制成为越来越重要的管理体制。但是伴随着企业集团的发展,出现了越来越多的母子公司信息不对称问题以及“内部人控制”问题,这使得母公司对子公司的控制与管理成为了一个新的难题。母公司对子公司的业绩进行评价是母公司对子公司进行管理与控制的重要环节。实行科学的业绩评价体系是加强母公司对子公司管理和控制,提高效益,降低风险保障企业集团战略实现的一种有效途径。因此对目前企业集团子公司业绩评价体系的现状和存在主要问题进行分析,结合国内外业绩评价理论和方法的发展过程,经过比较研究,寻找解决目前集团企业子公司业绩评价的有效方案,无疑将会为企业集团进行行业投资、发展及人力资源、财务资源等分配提供决策支持,进而为增强企业集团的市场竞争优势,提升企业集团的核心竞争力提供有益的支持。本文运用定量分析和定性分析相结合的方法,首先通过对有关企业集团的理论与业绩评价理论的梳理,介绍了企业集团化理论和与企业集团母公司业绩评价的相关理论;其次在把握企业集团内涵的基础上,说明了企业集团母公司对子公司业绩评价的目标和构建指标体系的原则;最后着眼于整体,借用模糊数学,详细说明了本文构建评价体系的过程及评价指标标准的确定,并进一步采用层次分析法给出了评价指标体系的权重。应当来说本文构建的针对于企业集团母公司对子公司业绩进行评价的评价体系,具有更高的科学性和可操作性。更多还原

【Abstract】 The business groups of our country has had a gigantic development since it has coming into being.As a fact, the general assets and average assets of the enterprise groupes has increased obviously and it’s influence has expanded too. The data indicates that the enterprise groupes have developed in a majority fields, and the management system of parent and subsidiary company has become more and more important. But associating with the development,the problem of information not-symmetry becomes more and more seriously.Everyone wants to know what the parent company shuoud do to control the subsidiary efficiently.A important link for parent company to control the subsidiary is that the parent shoud evaluate the performance of the subsidiay.A efficient performance evaluation system will be good for bringing out the groupe’s strategic gole though enhanceing the parent companies’ control,incresing comprehensive benefits and lowering the system risks. Thus analysing the major prolems existing in present achivents-appraising system,uniting the home and abroad theory,and seeking a efficent way to solve these problems will undoubtly support the enterprise-groupes’ decion for profession investing and developing,and manpower and financial resources distributing.Through this the enterprise-groupe will strengh its core competence.This paper integrates the qualitative analysis with the quantitative analysis.Firstly it introuces the correlative theoris though packing up the theories about the enterprise group and performance evaluation.Secondly it illustrates the aim and the principle to foud the appraising system based on mastering the connotation of the enterprise groupe.Finally it focuses on the whole,uses the fuzzy mathematics methods to explain the process how this paper fouds the appraising system and defines the standard of the appraisal indexes,and uses the AHP to calculate the weighing of the indexes. As aresult,the appraising system fouded in this paper has a higher scientificaalness andmaneuverability.更多还原