基于利益相关者理论的企业业绩评价指标体系研究
|
摘要
随着市场经济的深入发展和市场竞争的不断加剧,越来越多的企业逐渐认识到企业业绩评价的重要性。目前,国内很多企业已经开始实施系统的业绩评价,众多的学者也在加深对企业业绩评价的研究,但是他们都不同程度地忽略了企业的利益相关者,在评价企业业绩时仅仅考虑股东和债权人的利益,这无疑给企业的长远发展埋下了隐患。鉴于此,本文以利益相关者理论为指导,通过问卷调查的方式收集企业利益相关者的需求,进而构建基于利益相关者理论的企业业绩评价指标体系,以期为提升与改进企业业绩评价的研究打开新的思路。
本文首先在总结国内外利益相关者研究的基础上,针对国内利益相关者的实际状况,对企业的利益相关者进行了分类,划分为专用投资型利益相关者、交易契约型利益相关者和公共契约型利益相关者三大类。在此基础上,本文选取了股东、管理者、员工、债权人、供应商、分销商、顾客、政府、社区、环境、竞争对手作为利益相关者的研究对象。
其次,为了考察不同利益相关者对企业的业绩需求,本文通过问卷调查方式对上述三类利益相关者的需求进行了调查研究,通过SPSS统计软件对比分析发现利益相关者不仅对企业有物质上的利益需求,同时也有非物质、非财务的利益需求。对问卷收回数据进行处理之后,本文最终筛选出37个能代表利益相关者利益的企业业绩评价指标。针对所选指标的特征,本文将其划分为定量指标和定性指标,并分别设置定量指标标准和定向指标标准。
最后,本文通过案例研究,运用层次分析法对选取的评价指标进行权重设置,在此过程中运用Matlab程序进行了数据处理并进行了一致性检验,最终得出企业业绩评价指标的权重系数。
With the further development of market economy and growing competition in the market, more and more enterprises have come to realize the importance of enterprise performance evaluation. At present, many domestic enterprises have begun to implement the performance evaluation system, and many scholars also enhance the research on corporate performance evaluation. However, stakeholders of the enterprise are neglected at different levels. When evaluating corporate performance, only considering the interest of shareholders and creditors undoubtedly brings potential problems for the long-term development of the corporate. In view of this, with Stakeholder Theory as a guide, this paper collects the needs of different stakeholders by a questionnaire survey, and then builds the enterprise performance evaluation system on the stakeholder theory in order to open new ideas on the upgrading and improvement of enterprise performance evaluation.
In this paper, based on summing up the domestic and international studies about stakeholders, it has re-classified the stakeholders aiming at the actual situation of domestic stakeholders, including Special investment-oriented stakeholders, contractual transactions-oriented stakeholders, and public contract-oriented stakeholders. On this basis, the paper selects shareholders, managers, employees, creditors, suppliers, distributors, customers, government, community, environment, competitor as object of the study.
Secondly, to examine the performance needs of different stakeholders on the business, this paper has investigated these three types of stakeholders by questionnaire survey and has studied them by comparing-research with SPSS statistical software, during the study we find that stakeholders of enterprise not only have financial interest, but also have more non-material and non-financial interests and needs. After the systematical data processing on the questionnaire, this paper selects 37 performance evaluation indexes which can represent the needs of enterprise stakeholders. Aimed at the feature of the selected indexes, this paper classifies them as quantitative indexes and qualitative indexes, and sets up their respective standards.
Finally, by the method of case study, this paper sets the weight of the selected evaluation indexes with the help of AHP. During the time, it uses Matlab to analyze the data and have a consistency test. Then it ultimately obtains the weight of the corporate performance evaluation indexes.
本文首先在总结国内外利益相关者研究的基础上,针对国内利益相关者的实际状况,对企业的利益相关者进行了分类,划分为专用投资型利益相关者、交易契约型利益相关者和公共契约型利益相关者三大类。在此基础上,本文选取了股东、管理者、员工、债权人、供应商、分销商、顾客、政府、社区、环境、竞争对手作为利益相关者的研究对象。
其次,为了考察不同利益相关者对企业的业绩需求,本文通过问卷调查方式对上述三类利益相关者的需求进行了调查研究,通过SPSS统计软件对比分析发现利益相关者不仅对企业有物质上的利益需求,同时也有非物质、非财务的利益需求。对问卷收回数据进行处理之后,本文最终筛选出37个能代表利益相关者利益的企业业绩评价指标。针对所选指标的特征,本文将其划分为定量指标和定性指标,并分别设置定量指标标准和定向指标标准。
最后,本文通过案例研究,运用层次分析法对选取的评价指标进行权重设置,在此过程中运用Matlab程序进行了数据处理并进行了一致性检验,最终得出企业业绩评价指标的权重系数。
With the further development of market economy and growing competition in the market, more and more enterprises have come to realize the importance of enterprise performance evaluation. At present, many domestic enterprises have begun to implement the performance evaluation system, and many scholars also enhance the research on corporate performance evaluation. However, stakeholders of the enterprise are neglected at different levels. When evaluating corporate performance, only considering the interest of shareholders and creditors undoubtedly brings potential problems for the long-term development of the corporate. In view of this, with Stakeholder Theory as a guide, this paper collects the needs of different stakeholders by a questionnaire survey, and then builds the enterprise performance evaluation system on the stakeholder theory in order to open new ideas on the upgrading and improvement of enterprise performance evaluation.
In this paper, based on summing up the domestic and international studies about stakeholders, it has re-classified the stakeholders aiming at the actual situation of domestic stakeholders, including Special investment-oriented stakeholders, contractual transactions-oriented stakeholders, and public contract-oriented stakeholders. On this basis, the paper selects shareholders, managers, employees, creditors, suppliers, distributors, customers, government, community, environment, competitor as object of the study.
Secondly, to examine the performance needs of different stakeholders on the business, this paper has investigated these three types of stakeholders by questionnaire survey and has studied them by comparing-research with SPSS statistical software, during the study we find that stakeholders of enterprise not only have financial interest, but also have more non-material and non-financial interests and needs. After the systematical data processing on the questionnaire, this paper selects 37 performance evaluation indexes which can represent the needs of enterprise stakeholders. Aimed at the feature of the selected indexes, this paper classifies them as quantitative indexes and qualitative indexes, and sets up their respective standards.
Finally, by the method of case study, this paper sets the weight of the selected evaluation indexes with the help of AHP. During the time, it uses Matlab to analyze the data and have a consistency test. Then it ultimately obtains the weight of the corporate performance evaluation indexes.
引文
[1]罗伯特.蒙克斯,尼尔.米诺.公司治理[M].北京：中国财政经济出版社,2004：45-46.
[2]陆庆平.企业绩效评价论：基于利益相关者视角的研究[M].中国财政经济出版社,2006：17-23.
[3]K.Lundberg, B.Balfors, L.Folkeson. Framework for environmental performance measurement in a Swedish public sector organization[J]. Journal of Cleaner Production,2009(17):1017-1024.
[4]Mitchell, Agle and Wood.D. Toward a theory of stakeholder in dentification and salience: Defining the principle of who and what really counts[J].Academy of Management Review, 1997(22):853-886.
[5]John.R.Boatright. Contractors as stakeholder:Recomciling stakeholder theory with the nexus-of-contracts'firm[J].Journal of Banking & Finance,2002(26):1837-1852.
[6]宝利嘉.战略执行平衡计分卡的设计和实践[M].中国社会科学出版社,2003,62-63.
[7]张冬梅.平衡计分卡：从绩效评价到战略实施[J].学术论坛,2008(11)：120-124.
[8]Kaplan R S, David P Norton. The balanced score card—measures that drive performance[J].Harvard Business Review,1992(Jan/Feb):71-79.
[9]罗伯特·卡普兰,大卫·诺顿.平衡计分卡：化战略为行动[M].第一版.广州：广东经济出版社.2004：230-233.
[10]李玉萍,冀祥.基于业绩三棱柱的企业环境业绩评价指标研究[J].生产力研究,2008(7)：147-150.
[11]辛杰.利益相关者视角下的企业社会责任研究[J].山东大学学报-哲学社会科学版,2009(1)：120-126.
[12]Gerwin Van der Laan, Hans Van Ees, Arjen Van Witteloostuijn. Corporate Social and Financial Performance:An Extended Stakeholder Theory, and Empirical Test with Accounting Measures[J]. Journal of Business Ethics,2008(79):299-310.
[13]谢守祥,强薇.基于利益相关者的公司社会责任与公司业绩的关系研究[J].中国管理信息化,2009(7)：47-50.
[14]关健,宋小丹.主要利益相关者显性利益与中小企业业绩转向关系[J].系统工程,2009(6)：61-67.
[15]王帝.利益相关者视角下房地产开发企业绩效评价指标设计[J].科技经济市场,2009(5)：98-99.
[16]贾生华,陈宏辉,田传洁.基于利益相关者理论的企业绩效评价[J].科研管理,2003(7)：94-101.
[17]周丽丽.基于利益相关者理论的企业价值最大化绩效评价[J].科技管理研究,2008(3)：275-277.
[18]关健,宋小丹.主要利益相关者显性利益与中小企业业绩转向关系[J].系统工程,2009(6)：61-67.
[19]Michel Ferrary. A Stakeholder's Perspective on Human Resource Management[J]. Journal of Business Ethics,2009(87):31-43.
[20]赵莉.企业利益相关者管理业绩的模糊综合评价[J].经济论坛,2009(6)：98-101.
[21]费明胜,周寿春,赵玉龙.基于利益主体多元化的企业绩效评价体系[J].统计与决策,2008(12)：175-176.
[22]温素彬,黄浩岚.利益相关者价值取向的企业绩效评价[J].会计研究,2009(4)：62-69.
[23]Brown, Barb. The Meta-trend Stakeholder Profile:The Changing Profile of Stakeholders in a Climate-and Water-Stressed World[J].Greener Management International, 2008(54):37-43.
[24]Marc Wouters, Celeste Wilderom. Developing performance-measurement systems as enabling formalization:A longitudinal field study of a logistics department[J]. Accounting, Organizations and Society,2008(33):488-516.
[25]毕正华.投资者导向的基金业绩评价指标体系[J].统计与决策,2006(12)：59-62.
[26]Luc Renneboog, Jenke Ter Horst, Chendi Zhang. The price of ethics and stakeholder governance:The performance of socially responsible mutual funds[J]. Journal of Corporate Finance,2008(14):302-322.
[27]张川,潘飞.业绩评价指标在我国企业中的采用现状与启示[J].经济与管理研究,2007(12)：22-27.
[28]张蕊.中外企业业绩评价的历史演进及其启示[J].会计之友,2008(3)：44-47.
[29]李玲玲.企业业绩评价—方法与运用[M].清华大学出版社,2004,37-49.
[30]Randolph Sloof, C.Mirjam van Praag. Performance measurement, expectancy and agency theory:An experimental study[J]. Journal of Economic Behavior & Organization,2008(67):794-809.
[31]向显湖,彭韶兵,江涛.企业业绩评价研究[M].西南财经大学出版社,2006,101-105.
[32]王波.汽车企业售后服务顾客满意度评价指标体系研究[J].统计与决策,2009(14)：183-184.
[33]彭维湘.企业业绩的综合评价方法[J].统计与决策,2006(6)：165-167.
[34]金瑜.心理测量[M].上海：华东师范大学出版社,2002,95-98.
[35]Darren George, Paul Mallery. SPSS for Windows Step-by-Step:A Simple Guide and Reference,13.OUpdate.Peason Education, Inc.2006:256.
[36]Randdolph Sloof, C.Mirjam van Praag. Performance measurement, expectancy and agency theory:An experimental study[J].Journal of Economic Behavior & Organization,2008(67):794-809.
[37]周三多,陈传明,鲁明泓.管理学——原理与方法(第四版)[M].上海：复旦大学出版社，2005：517-520.
[38]黄岳钧.绩效管理过程中的员工心理问题[J].中国人力资源开发,2007(9)：49-51.
[39]余立宣.浅析战略管理下的业绩评价指标体系[J].企业经济,2007(1)：53-55.
[40]Marc Wouters, Celeste Wilderom. Developing performance-measurement systems as enabling formalization:A longitudinal field study of a logistics department[J]. Accounting, Organization and Society,2008(33):488-516.
[41]Ahmed Abdel-Maksoud, David Dugdale, Robert Luther. Non-financial performance measurement in manufacturing companies[J]. The British Accounting Review,2005(37):261-297.
[42]廖明.企业绩效评估结果的纠偏、反馈和应用[J].中国人力资源开发,2007(9)：55-57.
[43]KOU GANG.Ensemble of software defect predictors:An AHP-based evaluation method[J]. International Journal of Information Technology & Decision Making, 2011(10):187-206.
[44]余建英,何旭宏.数据统计分析与SPSS应用[M].北京：人民邮电出版社,2003：164-165.
[45]李柏年.模糊数学及其应用[M].合肥工业大学出版社,2007：103-144.
[46]付允,刘怡君.指标体系有效性的RST评价方法及应用[J].管理评论,2009(7)：91-95.
[2]陆庆平.企业绩效评价论：基于利益相关者视角的研究[M].中国财政经济出版社,2006：17-23.
[3]K.Lundberg, B.Balfors, L.Folkeson. Framework for environmental performance measurement in a Swedish public sector organization[J]. Journal of Cleaner Production,2009(17):1017-1024.
[4]Mitchell, Agle and Wood.D. Toward a theory of stakeholder in dentification and salience: Defining the principle of who and what really counts[J].Academy of Management Review, 1997(22):853-886.
[5]John.R.Boatright. Contractors as stakeholder:Recomciling stakeholder theory with the nexus-of-contracts'firm[J].Journal of Banking & Finance,2002(26):1837-1852.
[6]宝利嘉.战略执行平衡计分卡的设计和实践[M].中国社会科学出版社,2003,62-63.
[7]张冬梅.平衡计分卡：从绩效评价到战略实施[J].学术论坛,2008(11)：120-124.
[8]Kaplan R S, David P Norton. The balanced score card—measures that drive performance[J].Harvard Business Review,1992(Jan/Feb):71-79.
[9]罗伯特·卡普兰,大卫·诺顿.平衡计分卡：化战略为行动[M].第一版.广州：广东经济出版社.2004：230-233.
[10]李玉萍,冀祥.基于业绩三棱柱的企业环境业绩评价指标研究[J].生产力研究,2008(7)：147-150.
[11]辛杰.利益相关者视角下的企业社会责任研究[J].山东大学学报-哲学社会科学版,2009(1)：120-126.
[12]Gerwin Van der Laan, Hans Van Ees, Arjen Van Witteloostuijn. Corporate Social and Financial Performance:An Extended Stakeholder Theory, and Empirical Test with Accounting Measures[J]. Journal of Business Ethics,2008(79):299-310.
[13]谢守祥,强薇.基于利益相关者的公司社会责任与公司业绩的关系研究[J].中国管理信息化,2009(7)：47-50.
[14]关健,宋小丹.主要利益相关者显性利益与中小企业业绩转向关系[J].系统工程,2009(6)：61-67.
[15]王帝.利益相关者视角下房地产开发企业绩效评价指标设计[J].科技经济市场,2009(5)：98-99.
[16]贾生华,陈宏辉,田传洁.基于利益相关者理论的企业绩效评价[J].科研管理,2003(7)：94-101.
[17]周丽丽.基于利益相关者理论的企业价值最大化绩效评价[J].科技管理研究,2008(3)：275-277.
[18]关健,宋小丹.主要利益相关者显性利益与中小企业业绩转向关系[J].系统工程,2009(6)：61-67.
[19]Michel Ferrary. A Stakeholder's Perspective on Human Resource Management[J]. Journal of Business Ethics,2009(87):31-43.
[20]赵莉.企业利益相关者管理业绩的模糊综合评价[J].经济论坛,2009(6)：98-101.
[21]费明胜,周寿春,赵玉龙.基于利益主体多元化的企业绩效评价体系[J].统计与决策,2008(12)：175-176.
[22]温素彬,黄浩岚.利益相关者价值取向的企业绩效评价[J].会计研究,2009(4)：62-69.
[23]Brown, Barb. The Meta-trend Stakeholder Profile:The Changing Profile of Stakeholders in a Climate-and Water-Stressed World[J].Greener Management International, 2008(54):37-43.
[24]Marc Wouters, Celeste Wilderom. Developing performance-measurement systems as enabling formalization:A longitudinal field study of a logistics department[J]. Accounting, Organizations and Society,2008(33):488-516.
[25]毕正华.投资者导向的基金业绩评价指标体系[J].统计与决策,2006(12)：59-62.
[26]Luc Renneboog, Jenke Ter Horst, Chendi Zhang. The price of ethics and stakeholder governance:The performance of socially responsible mutual funds[J]. Journal of Corporate Finance,2008(14):302-322.
[27]张川,潘飞.业绩评价指标在我国企业中的采用现状与启示[J].经济与管理研究,2007(12)：22-27.
[28]张蕊.中外企业业绩评价的历史演进及其启示[J].会计之友,2008(3)：44-47.
[29]李玲玲.企业业绩评价—方法与运用[M].清华大学出版社,2004,37-49.
[30]Randolph Sloof, C.Mirjam van Praag. Performance measurement, expectancy and agency theory:An experimental study[J]. Journal of Economic Behavior & Organization,2008(67):794-809.
[31]向显湖,彭韶兵,江涛.企业业绩评价研究[M].西南财经大学出版社,2006,101-105.
[32]王波.汽车企业售后服务顾客满意度评价指标体系研究[J].统计与决策,2009(14)：183-184.
[33]彭维湘.企业业绩的综合评价方法[J].统计与决策,2006(6)：165-167.
[34]金瑜.心理测量[M].上海：华东师范大学出版社,2002,95-98.
[35]Darren George, Paul Mallery. SPSS for Windows Step-by-Step:A Simple Guide and Reference,13.OUpdate.Peason Education, Inc.2006:256.
[36]Randdolph Sloof, C.Mirjam van Praag. Performance measurement, expectancy and agency theory:An experimental study[J].Journal of Economic Behavior & Organization,2008(67):794-809.
[37]周三多,陈传明,鲁明泓.管理学——原理与方法(第四版)[M].上海：复旦大学出版社，2005：517-520.
[38]黄岳钧.绩效管理过程中的员工心理问题[J].中国人力资源开发,2007(9)：49-51.
[39]余立宣.浅析战略管理下的业绩评价指标体系[J].企业经济,2007(1)：53-55.
[40]Marc Wouters, Celeste Wilderom. Developing performance-measurement systems as enabling formalization:A longitudinal field study of a logistics department[J]. Accounting, Organization and Society,2008(33):488-516.
[41]Ahmed Abdel-Maksoud, David Dugdale, Robert Luther. Non-financial performance measurement in manufacturing companies[J]. The British Accounting Review,2005(37):261-297.
[42]廖明.企业绩效评估结果的纠偏、反馈和应用[J].中国人力资源开发,2007(9)：55-57.
[43]KOU GANG.Ensemble of software defect predictors:An AHP-based evaluation method[J]. International Journal of Information Technology & Decision Making, 2011(10):187-206.
[44]余建英,何旭宏.数据统计分析与SPSS应用[M].北京：人民邮电出版社,2003：164-165.
[45]李柏年.模糊数学及其应用[M].合肥工业大学出版社,2007：103-144.
[46]付允,刘怡君.指标体系有效性的RST评价方法及应用[J].管理评论,2009(7)：91-95.