【作者】 李晶；

【导师】 冉秋红；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 企业业绩评价体系与其特定的经济环境以及企业管理要求相适应,当某种业绩评价方法所赖以存在的经济环境和企业管理要求发生了改变,业绩评价方法也应进行相应的改革。当今人类正在从工业经济时代走向知识经济时代,它是继农业经济与工业经济之后的一个新的经济发展阶段,具有不同于以往的关键生产要素即知识,知识要素为企业提供的竞争优势远大于其财务及物质资本。而智力资本及其各组成部分正是企业知识要素的具体表现形式。因此,企业应顺应时代的发展、经济环境的变化以及战略管理的要求,将智力资本纳入现行业绩评价体系之中,构建核心能力导向的业绩评价体系。 本文首先探讨了核心能力导向的业绩评价体系的理论基础。作为对传统业绩评价的拓展和创新,我们认为它的理论基础除了代理理论之外,还包括当今新兴的战略管理理论,即企业资源基础理论和核心能力理论。代理理论为我们界定企业业绩评价的主体、客体以及确定评价目标提供了理论基础。企业资源基础理论认为是战略性资源决定了企业的持久竞争优势,企业核心能力理论则进一步认为是隐藏在资源背后的核心能力决定了企业的持久竞争优势,这两种理论都强调企业对核心能力的关注,因而确立了企业业绩评价体系的核心能力导向。 分析了理论基础之后,我们接着探讨了核心能力导向的业绩评价体系的内涵、特征、基本框架等问题。我们认为核心能力导向的业绩评价体系是围绕提升企业核心竞争力,采用包含财务资本和智力资本业绩评价指标在内的评价指标体系,对照设定的标准,采取一定的评价方法,对企业业绩作出综合评判,并与激励结合的考评制度。具有个体性和动态性的特征。我们所设计的业绩评价体系的基本框架是以企业战略目标为起点,横纵结合的二维体系。纵向按照企业的管理层次更多还原

【Abstract】 As one management method adapt to specific economic environment, performance evaluation should innovate correspondingly when the economic environment and the requirement of enterprise management changed. Human is on the way from industry economy to knowledge economy, which is a new stage of economic development after agriculture economy and industry economy. Knowledge economy has a key productiveelement which is different from ever productive element before——knowledge.Knowledge provides competitive advantage far more than financial capital and material capital does. Intellectual capital is just the appearance of knowledge element of the firm. Therefore, in order to adjust the change of economic environment and the requirement of strategic management, it’s necessary to take intellectual capital in performance evaluation system and build up core competence oriented performance evaluation system.On the first hand, this paper studied the theoretical basis of core competence oriented performance evaluation system. As expansion and innovation to traditional performance evaluation, we think its special theoretical basis is resource-based theory of firm and capability-based theory of firm except for principal-agent theory. The principal-agent theory provided theoretical basis for us to fix corpus, nonego and evaluation target of performance evaluation of the firm. The resource-based view of firm thought that strategic resource decided enduring competitive advantage of the firm. The capability-based theory of firm further thought that core capability hided in the back of resource decided enduring competitive advantage of the firm. They also emphasized to focus on core competence for the firm. Therefore, performance evaluation should focus on core competence.On the base of theoretical basis analysis, we explored some basic theoretical problems of core competence oriented performance evaluation system, such as intention, characteristic and framework. We think that core competence oriented performance evaluation system is an evaluation system giving synthetic evaluation to performance ofthe firm combined with incentive system which is surrounding promoting core competence of the firm, adopting evaluation indicator system including financial capital and intellectual capital, comparing set standard, using some evaluation method. It’s individual and dynamic. The framework of the core competence oriented performance evaluation system is a duo-dimension system started from strategic target of the firm combined horizontal side and vertical side. According to the administrative levels, the vertical side divided the evaluation from the owner to top administration, from top administration to middle administration, from middle administration to basic administration. The horizontal side is consist of financial capital and intellectual capital, as financial capital, human capital, organizational capital and relational capital in detail.After building up the framework, on the base of agent relation between owner of the firm and top administration which is the most important and the most representative agent relation of the firm, we further set up the evaluation index and corresponding evaluation method.The ultimate purpose of researching core competence oriented performance evaluation system is to apply it into practice. This paper takes a communication manufacture enterprise as example to illustrate how to use this evaluation system. Surrounding the strategic management target, adopting concrete evaluation indicators, comparing set standard, we evaluated the performance of top administration. We further illustrated and analyzed the evaluation result.更多还原