【作者】 金晓锋；

【导师】 张卓；

【作者基本信息】 南京航空航天大学 ， 企业管理， 2006， 硕士

【摘要】 在高度信息化与科学技术迅猛发展的现代经济社会里,经营业绩评价已经成为企业一项有效的管理工具,其重要性已经得到广泛的认可,而随着企业管理步入以战略管理为主题的时代,传统的以财务业绩为主的经营业绩评价方法已越来越不能满足企业管理的需要,必须加强对企业战略经营业绩评价方法的研究。在我国,证券市场集中了一批优秀的上市公司,成为我国经济发展的重要力量,上市公司经营业绩的好坏不仅关系着我国证券市场的健康发展,还将影响我国经济的可持续发展。本文通过对我国上市公司战略经营业绩评价方法的研究,探索有利于引导我国上市公司形成长期竞争优势的战略经营业绩评价方法,为战略经营业绩评价领域的研究提供可资借鉴的成果。本文围绕上市公司战略经营业绩评价方法与传统经营业绩评价方法的区别这一主线开展研究工作,研究内容主要包括:第一,分析国内外关于企业经营业绩评价及上市公司经营业绩评价的研究成果,确立我国上市公司战略经营业绩评价的依据;第二,阐述上市公司战略经营业绩评价的基本理论,并探讨其对我国上市公司的现实意义;第三,构建我国上市公司战略经营业绩评价指标体系;第四,建立适合我国上市公司实际情况的战略经营业绩评价计分模型;第五,通过对电器机械及器材制造业上市公司的实证研究,论证上述方法的科学性与有效性。在研究方法上,本文采用定量和定性分析相结合的方法,采用熵值法建立了计分评价模型,并通过采集沪、深两市电器机械及器材制造业30家上市公司的实际数据来研究该评价模型的科学性。本文全面、系统地分析了上市公司战略经营业绩评价的理论问题,提出了一个较为全面反映上市公司战略经营业绩的综合评价方法,以期对我国广大上市公司提高经营业绩,形成竞争优势产生指导作用。本文在对国内外战略经营业绩评价方法进行系统分析、总结的基础上,形成以下创新点:第一,根据我国上市公司实际特点,构建了我国上市公司战略经营业绩评价指标体系,在评价指标体系中引入公司治理能力、生产与技术能力、市场能力等非财务指标,并对财务指标进行了补充和完善,将现金流量能力作为重要内容纳入评价体系;第二,在对传统评价计分方法的研究的基础上,克服了主观赋权的缺陷,根据指标体系实际,建立了更为客观的适合我国上市公司的业绩评价计分模型。第三,借助本文建立的上市公司战略经营业绩评价方法,对我国沪、深两市电器机械及器材制造业上市公司进行了实证排名,并对该行业进行了评价。更多还原

【Abstract】 In the modern economic society of high information and hi-tech, performance evaluation of enterprise has been an effective management tool, and its importance has been recognized by theorists and practitioners. As business management come to the era of strategic management, traditional performance evaluation of enterprise cannot satisfy the need of business management, and it must be reinforced to study strategic performance evaluation of enterprise. In our country, the stock market includes many excellent listed companies, which are very important to the economic development of China, and their performances will not only affect the development of the stock market, but also affect the continual development of our economy. Thus, the paper will research on the strategic performance evaluation of listed companies under the hope to offer valuable reference for the future research and business practices.The paper primarily includes the following contents. Firstly, the paper introduces the research backgrounds of the performance evaluation of enterprise abroad and domestically. Secondly, it expounds the basic theories of the strategic performance evaluation of listed companies. Thirdly, based on the theories above, it develops an indicator system of the evaluation. Fourthly, it establishes a new computing model for the evaluation. Finally, the paper empirically testifies validity of the system by using the datum of the Chinese listed companies in manufacturing industry of electronical machine and equipment. For evaluating performance of the listed companies, the paper use a compound methodology of qualitativeness and quantitativeness, based on entropy theory.The paper includes some innovative contents. Firstly, by introducing the non-financial indexes of corporate governance, production, technological innovating and marketing, the paper establishes a compounded index systems of evaluation. Secondly, it develops a new computing model of the evaluation which is verified to be suitable to the Chinese listed companies. Thirdly, by using the system of evaluation, the paper makes a rank to the Chinese listed companies in the manufacturing industry of electronical machine and equipment.更多还原