【作者】 李辉；

【导师】 苏新龙；

【作者基本信息】 厦门大学 ， 会计学， 2009， 硕士

【摘要】 在EVA,平衡计分卡,综合计分卡等方面的文章充斥着各种刊物,大部分文章都不假思索的以知识经济的到来,智力资本的地位的重要性开始论述,之后得出企业应该实践着最新的绩效评价方法。而在实务界,平衡计分卡、综合计分卡等绩效评价方法也被广泛采用。本文从大部分文章少有思考的绩效评价方法的假设前提出发,去分析企业如何选择适合于自己的绩效评价体系,而不是以绩效评价方法的创立背景为想当然。本文在总结企业绩效评价体系相关的基础理论和回顾国内外企业绩效评价体系的发展阶段的基础上,分析影响我国企业绩效评价体系选择的相关因素,以构建我国企业绩效评价体系选择的框架,即:从下述关于经济环境、企业层次、企业战略思维模式、组织结构和管理模式对于企业绩效评价体系的影响分析,构建了选择企业绩效评价体系的一个框架:“从经济环境研判——企业层次的定位——企业战略思维模式——企业组织结构——企业管理模式”,层层递进地分析和辨别各种绩效评价方法对于本企业的适用性。并根据上述因素的变化对企业的绩效评价方法进行适时、适宜的调整,以便为企业的目标服务。全文结构如下:第一章阐述了研究背景与思路,提出本文的中心议题;第二章回顾了企业绩效评价的相关理论,为后文的分析奠定理论基础;第三章叙述国内外绩效评价发展的历史并对各种绩效评价方法进行比较研究,以此作为各种绩效评价方法的创立背景,分析孕育各种绩效评价方法的经济环境、企业状况等等影响绩效评价体系选择的因素,为下文引出具体因素分析奠定基础;第四章的绩效评价体系选择影响因素分析从五个方面展开,即对宏观经济环境、企业自身的发展阶段、企业战略思维模式、企业的组织结构、企业的管理模式等五个方面深入分析。第五章作为全文的总结,通过前几章对绩效评价体系的论述和剖析,提出企业绩效评价体系选择的框架,以求为我国企业绩效管理水平的提升作出有意义的建议。更多还原

【Abstract】 As various publications were covered with articles whose keywords were EVA, Balanced Scorecard,Comprehensive Scorecard etc.,most of those articles were based on the arrival of the knowledge-based economy and the importance of intellectual capital on modern economy.And then came to conclusion that enterprises should practice the latest performance evaluation system.Meanwhile in practice,the Balanced Scorecard,the Comprehensive Scorecard and other performance evaluation methods were widely used.The author analyzed how to select suitable performance evaluation system of their own,from the starting assumptions of the performance evaluation methods.Based on reviewing of relevant basic theory of performance evaluation system and analyzing domestic and international stage of development for performance evaluation system,the author analyzed the relevant factors key to choosing performance evaluation system for enterprises.And then the author constructed a framework for building a suitable performance evaluation system for enterprises of our country.That is:From the following analysis of impact on selecting performance evaluation system of the economic environment,enterprise conditions,corporate strategic thinking,organizational structure and management model,the author built a framework for selecting suitable performance evaluation system.Then the entrepreneur should identify applicability of a variety of methods for performance evaluation of the enterprise,change enterprise performance evaluation method timely and make appropriate adjustments according to the above factors.The full text was structured as follows:Chapter 1 dealt with the research background and methods,and put forward the central theme of this paper;The second chapter reviewed the relevant theory of the performance evaluation,in order to lay the theoretical basis for later analysis;In Chapter 3,the author described the domestic and international development stage of performance evaluation system,based on which made a comparative study of a variety of performance evaluation.Chapter 4 consisted of analysis of influencing factors on selecting the performance evaluation system.The factors were the macroeconomic environment,the enterprise’s own stage of development,corporate strategic thinking style,the organizational structure of enterprises,enterprise management mode.As a summary,in the last Chapter,the writer concluded the framework of selecting suitable performance evaluation system for Chinese enterprises,in order to make meaningful recommendations for upgrading the level of performance management.更多还原