【作者】 陈娟；

【导师】 李金海；

【作者基本信息】 河北工业大学 ， 技术经济及管理， 2006， 硕士

【摘要】 随着知识经济时代的到来和全球经济一体化进程的加快,企业要想在激烈的竞争环境中生存下来,并不断地发展壮大,就必须对自身的能力和周围的环境进行客观的分析与评价。目前,企业绩效评价系统已成为企业管理的一个子系统,不仅具有对企业经营成果的信息反馈功能,而且在很大程度上起到了控制企业的价值导向作用,其重要作用正在被越来越多的企业所认识。从另一方面来看,制造业是国家生产能力的基础,也是国民经济的支柱,经济的增长、国家综合实力的增强在很大程度上依赖于制造业的发展。但是,目前我国制造业的发展还存在着许多“瓶颈”,因此,对我国的制造业企业进行科学、客观、公正的评价,及时、准确地找到问题的根源,对于探索符合中国国情的制造业发展道路具有重要的理论和现实意义。然而,目前我国对企业绩效评价体系的研究与应用和国外相比还差距甚远,尤其是对我国的制造业企业绩效评价体系所开展的完整与系统的研究还不是很多,所以无论从实际需要还是从理论探索的角度分析,我们都需要对我国制造业企业的绩效评价问题进行深入的探讨。本文从结构上分为五大部分:第一部分通过比较中外企业绩效评价的历史变迁,阐明了国内外企业绩效评价的特点、目前研究中存在的问题以及未来的发展趋势。第二部分对企业绩效评价的理论体系进行了分析,包括绩效评价体系的基本理论分析、理论基础分析以及传统的企业绩效评价方法分析,并提出了一种新的综合评价方法模型——综合绩效记分法,该模型主要由部门/团队平衡记分卡、个人平衡记分卡、组织平衡记分卡、改进、发展和审核六部分构成,为企业在新的竞争环境下有效评价企业绩效提供了一种思路,另外,在这一部分的最后,从绩效评价的程序分析入手,结合评价体系的各构成要素建立了一个面向企业的绩效评价理论模型。第三部分分别从产业和企业的层面对制造业进行了分析,在阐明世界制造业与我国制造业发展趋势的基础上,总结了我国制造业企业的特点,并分析了其评价现状。第四部分建立了适合于我国制造业企业的绩效评价体系,着重从财务层面、业务流程层面、学习与成长层面、顾客层面以及社会目标层面建立了可选的评价指标体系,并对其进行了量化分析,同时采用多层次模糊综合评价法对其进行了评价。第五部分结合济南某公司的实际情况,将所设计的评价体系进行了实证运用。更多还原

【Abstract】 Along with the coming of knowledge economy era and the further development of globalization, the market competition is becoming more and more severe. If one enterprise wants to survive in such an enviroment and keeps growing strong, it must analyze and evaluate its own capabilities and surroundings objectively. At present, the system of enterprise performance evaluation has been one subsystem of business management. It not only has the information feedback function to the enterprise’s management performance, but also plays the value guide effect of controlling enterprises to a great extent, the importance of which is getting known by more and more enterprises.On the other hand, the manufacturing industry is the foundation of a country’s productivity, as well as the prop of the national economy. Both the growth of economy and the enhancement of comprehensive national strength rely on the development of the manufacturing to a large extent. However, the development of our country’s manufacturing industry has many“bottlenecks”at the present time; so carry on evaluations scientifically, objectively and fairly to our country’s manufacturing enterprises, and find the root of the problems promptly, accurately will have an important theory and practical significance for exploring the manufacturing industry development path that conforms to the China’s national condition. At the same time, our research and application to the system of enterprise performance evaluation is far behind overseas, especially, we have done little research in our country’s enterprise performance evaluation of manufacturing industry integrally and systematically. Therefore, we need to carry on the thorough discussion to our country’s manufacturing enterprise’s performance evaluation either from the actual need or from the theory exploration angle.This thesis consists of five parts in structure:The first part expounds the characteristic of the domestic and foreign enterprises performance evaluation, as well as the problems in its study and its future development tendency through comparing the historical vicissitude of the Chinese and foreign enterprise performance evaluation.The second part analyzes the theory system of the enterprise performance evaluation, includes the analysis of basic theory, theoretical rationale and traditional enterprise performance evaluation methods. Then proposes a new integrated evaluation model—integrated performance scorecard. This model is composed of six parts: department/team balanced scorecard (BSC), personal BSC, organizational BSC, amelioration, development and audit. This model provides a new thinking of effectively evaluate enterprise’s performance under the new environment of competition. What’s more, at the end of this part, through the analysis of performance evaluation procedure together with every integrant part of the evaluation system, I establish a theoretical model of enterprise performance evaluation.The third part analyzes manufacturing from both industrial and enterprise’s stratification plane, on the basis of expounds the development tendency of both world’s and our country’s manufacturing industry, this part summarizes the characteristics of our country’s manufacturing enterprises, and analyzes its present evaluation situation.The forth part establishes a performance evaluation system that suits to our country’s manufacturing enterprises, in which I emphatically establish an elected evaluation target system from the following five aspects: finance, inside operating process, study and development, customer and social goal. Then I make a quantification analysis to it, and introduce the multi-hierarchy fuzzy synthetic evaluation model to carry on the evaluation to it.The fifth part validates the designed evaluation system according to the actual situation of a company in Jinan.更多还原