集团公司对成员企业绩效评价方法及应用研究

【作者】 周慧；

【导师】 程龙生；

【作者基本信息】 南京理工大学 ， 管理科学与工程， 2005， 硕士

【摘要】 随着经济的发展,许多企业纷纷走向集团化的道路。然而随着规模的扩大,集团公司管理的幅度和难度也在增加,集团公司就需要建立有效的内部控制系统,实现有效的监督和激励。因此,集团公司运用合理的绩效评价体系和科学的综合评价方法对成员企业进行绩效评价就显得十分重要,综合评价结果为集团公司策略制定和战略发展规划提供必要的信息,从而指导集团内部成员企业高效率的运作和战略发展。 本文首先对企业集团形成相关的经济学理论进行了阐述,在对企业集团内部结构进行分析之后,阐述了绩效评价对集团公司的重要性,并逐一分析了以集团公司为评价主体的绩效评价体系各要素。在分析了目前国内外常用的绩效评价体系之后,对我国集团公司对成员企业绩效评价的现状进行了分析,建立了一套具有实用性的绩效评价指标体系。接下来阐述了应用于企业绩效评价的综合评价方法,对其应用上的优劣势和适用范围进行了比较分析;还从实证的角度出发,运用数种综合评价方法对一个具体的算例进行了分析,并对结果进行了比较研究,为集团公司合理的运用这些评价方法提供便利。更多还原

【Abstract】 With the economic development of China, many companies are beginning to find out ways to form a large business group or to be a member of a group. But the difficulty of management remains a big problem to the group company while expanding. It’s very important to use comprehensive evaluation methods to evaluate the subsidiaries’ performance based on the evaluation index system, because performance evaluation is a part of an effective controlling and inspection system to supervise the subsidiaries’ strategic development as well as business process. The result derived from the evaluation may provide absolutely necessary information for the group company to make short-term tactic and long-term strategy, and help the group company to make wise decision with the changes outside the company.First, this thesis expounds some theories of economics related to the formation of business group, and after analysis of internal structure of business group, the thesis discusses the importance of performance evaluation for group company; and analyses every factor of performance evaluation system. The thesis analyses the problems exist in group company’s performance evaluation process of China, and puts forward the evaluation index system of corporate performance, based on the review of literatures home and abroad. The main part of the thesis is several comprehensive evaluation methods which can be applied to evaluate corporate performance. Through the way of compare study, the thesis makes it clear that the advantages and deficiencies of the methods as well as their specific application areas. The conclusion may provide valuable information for group company to select these methods while evaluating performance for different purposes. The main purpose of the thesis is to put theory study into practice, and provide the group company with powerful tools to evaluate its subsidiaries’ performance.更多还原