企业业绩评价指标问题研究

【作者】 谢世杰；

【导师】 迟旭升；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 业绩评价是任何经济体系中的核心问题,存在于经济生活的各个领域、各个方面。随着我国加入WTO和市场经济的不断深化,业绩评价的作用愈加明显,但问题也随之出现。对于企业经营绩效评价指标,我国有很多学者发表了自己的看法。无论是财务评价还是非财务评价,目前都尚未建立起一套科学完整和行之有效的业绩评价体系,评价指标及其数量的选定、指标权重与评价标准的设定也还都是问题(杜胜利,1999)。传统的上市公司经营业绩评价系统以财务为导向,不适应新经济环境的要求,主要表现在不能揭示业绩改善的关键动因,缺乏知识与智力资本方面的评价指标,不重视非财务因素方面的重要作用(张蕊,2002)。在竞争激烈的环境中,许多公司都在进行管理创新。这些管理创新需要有关企业的方方面面的信息,不但包括财务、经营成果方面的信息,还包括非财务、与经营过程相关的信息。传统业绩评价体系已经无法满足这一信息需要。例如,许多公司正在采用全面质量管理(TQM)计划,而许多管理会计研究者称有效的TQM需要及时、详细的过程信息以辨明缺陷的所在,这些信息无法从概括性的会计数据中得到(王艳,2003)。作为国有资本出资人的政府,对国有企业经营绩效的考核评价,尚未及时建立起一套适应市场经济体制和现代企业制度要求的企业绩效考核评价方法体系,导致监管实践中不能科学、规范地把握企业经营者的真实业绩,企业经营成果评判不客观公正与企业经营行为不规范或短期化是国有经济管理中的突出矛盾(孟建民,2002)。 通过对现有文献的分析,可以看出现有业绩评价指标总是存在这样或那样的不足,而且将财务指标与非财务指标有效整合已经成为各方学者的一种共识。本文正是从这样的观点出发,在总结前人经验的基础上,首先阐述企业经营业绩评价的基本理论。其次,回顾业绩评价指标的演进过程,包括理论逻辑的和历史的演进过程。再次,介绍外国和我国对财务指标和综合性财务指标的应用,并选取其中具有代表性的财务指标(EVA)和综合性财务指标(平衡计分卡)详细论述,分析指出其优点和不足。最后,根据上述分析得出业绩评价指标的发更多还原

【Abstract】 Achievement appraisal is a key question in any economic system, and exists in each field, each respect of economic lives. With our country’s accession to the WTO and constant promotion of market economy, the function of achievement appraisal appears obvious more and more, but problems appear too. As to the indexes of the enterprises’ achievement appraisal, a lot of scholars have issued their own views in our country. None scientific, intact or effectual achievement appraisal system which includes either financial appraisal or non-financial appraisal has been set up before now. There are many problems in the selection, quantity, proportion and criterion of achievement appraisal (Du shengli,1999) The traditional indexes system of listed companies’ achievement appraisal don’t meet the needs of new economic environment. For example, it can not reveal the key reason for achievement improvement; it lacks the index of knowledge and intelligence capital; it pays no attention to the important function of non-financial factors (Zhang rui,2002). In the environment with keen competition, a lot of companies are carrying on the management innovation. The management innovation needs information about every aspect of enterprises, not only include the information of the financial affairs, management performance, still including the information of non-financial affairs, management course. It is already unable to meet this information’s needs to appraise the system in traditional achievement. For example, a lot of companies are adopting the plan of total quality management (TQM ), and researchers of accounting management claim that effective TQM needs prompt, detailed course information in order to tell the defect and the information is unable to get from general accounting data (Wang yan,2003). As the contributor to the state-run capital, the government has not timely set up a system of listed companies’ achievement appraisal for the state-owned enterprises to meet the needs of market economic system and modernenterprise system. It leads to the question that the true achievement is not held scientifically and normally in supervising practice. That achievement of enterprise is not appraised objectively and that operation of enterprise is not standard or permanent are conspicuous contradiction in the state-run economic management (Meng jianmin,2002).Through an analysis of existing document , we can find out that all kinds of deficiencies always exist in the existing achievement appraisal indexes , and to combine the financial indexes and non-financial indexes effectively is a common understanding of scholars . This text exactly proceeds from such a view, on the basis of summarizing forefathers’ experience, and introduce to everybody of basic theories system appraising enterprise’s business performance at first, then review gradual progress of achievement appraisal index, including the progresses of theory logic and history. Secondly ,this text introduce the application of the financial index and comprehensive financial index of foreign country and our country, and choose the representative financial index (EVA ) and comprehensive financial index (the balanced score card ) among them to describe in detail , to point out its advantage and deficiency. Finally, following from above-mentioned analysis, we can get the result that the trend of enterprise’s achievement appraisal develops towards the direction of combination of financial indexes and non-financial indexes, to look for enterprise’s value reason. Meanwhile, this text puts forward my own view and suggestion that how to construct and apply the enterprise’s index system of achievement appraisal in the future.更多还原