企业效绩评价研究
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摘要
在当前建立社会主义市场经济体制过程中，中国经济改革的关键在于如何使国有企业真正建立起现代企业制度，即：按照“产权清晰、权责明确、政企分开、管理科学”的要求，对国有企业进行公司制改革重组，使企业成为适应市场的法人实体和竞争主体。从当前国有企业改革和实践看，产权已开始清晰、权责已基本明确、政企已经逐渐脱钩，而“管理科学”目标进展迟缓，而这恰好是建立现代企业制度的核心所在。真正意义上的科学管理是通过对企业进行科学规范的效绩评价，对评价结果加以分析寻找企业存在的差距及原因，进一步修订和完善企业发展目标，组织更加有效的效绩管理，并取得更优秀的效绩结果。本文试图通过对企业效绩评价问题的探讨，为尽快完善我国的企业效绩评价制度提出一些建议，并为完善企业科学管理奠定基础。
全文共分四个部分。
第一部分：企业效绩评价概述。首先介绍了企业效绩评价的内涵，然后对企业效绩评价的理论基础逐一作了简单介绍，并分别指出了它们对建立企业效绩评价的影响，进而又指出了设置企业效绩评价体系的原则，最后阐述了研究企业效绩评价的现实意义。
第二部分：西方国家企业效绩评价的理论发展与实践。这一部分首先介绍了西方国家企业效绩评价理论的发展，然后介绍了美国等西方国家企业效绩评价的实践，最后对西方国家企业效绩评价理论与实践进行了剖析。
第三部分：我国对企业效绩评价的实践探索。首先对我国企业效绩评价体系的历史演变进行了回顾，然后又介绍了我国现行企业效绩评价指标体系的构成内容及如何对企业效绩进行评分。
第四部分：关于现行企业效绩评价制度实施中若干问题的探讨。首先针对现行企业效绩评价体系存在的问题进行了探讨并提出了改进建议，然后又针对企业效绩评价基础资料的核实与确认过程中存在的问题提出了改进建议。
In the course of establishing socialist market economy system at present, the key of Chinese economic reform lies in how to make the state-owned enterprise really set up modern enterprise system, namely: according to the requests of" clrify property right , define the power and responsibility, divide the duty between the government and enterprise, manage scientifically", carry on the reform to the state-owned enterprise, make enterprise become a legal person entity and competition subject meeting market. By the look of present SOE reform and practice, property right begins clarifying, power and responsibility is clearly defined on the whole , the government and enterprises have already broken off relations , and " manage scientifically" goal develops slowly, and this is exactly the key of setting up modern enterprise system. The real scientific management is to analyse the result evaluated in order to look for the disparity and reason exiting in the enterprise by carrying on scientific and normal enter- prise performance evaluation , revise and perfect enterprise's development goal further, organize the more effective performance manegement , and make more outstanding achievement . This text attempts to propose some suggestion for perfecting enterprise's performance evaluation system in our country as soon as possible by approaching the subject.
The thesis consists of four parts.
The first part : Sums up the problem of enterprise's performance evaluation. Introduces the intension of enterprise's performance evaluation at first , makes simple introduction one by one to theory of enterprise's performance evaluation, points out their influence upon enterprise's performance evaluation separately ,and then points out the principles of setting up the system of enterprise's performance evaluation, states the realistic meaning of studying the subject at last.
The second part : The development of theory and practice of enterprise's performance evaluation in western countries. Introduces the development of the theory of enterprise's performance evaluation in western countries at first, and then introduces its practice in western countries, such as U.S.A.,etc , analyzes its theory
and practice finally.
The third part : Practice and exploration of enterprise's performance evaluation in our country. At first reviews the historical development of enterprise's performance evaluation in our country , introduces the content of enterprise's performance evaluation system in our country and how to evaluate enterprise's performance.
The fourth part : Discussion about current enterprise's performance evaluation system in our country . Probes into the questions existing in the current system and gives some pieces of advice for improving it at first, and then advises to the question existing in the course of verifying and confirming the basic materials.
全文共分四个部分。
第一部分：企业效绩评价概述。首先介绍了企业效绩评价的内涵，然后对企业效绩评价的理论基础逐一作了简单介绍，并分别指出了它们对建立企业效绩评价的影响，进而又指出了设置企业效绩评价体系的原则，最后阐述了研究企业效绩评价的现实意义。
第二部分：西方国家企业效绩评价的理论发展与实践。这一部分首先介绍了西方国家企业效绩评价理论的发展，然后介绍了美国等西方国家企业效绩评价的实践，最后对西方国家企业效绩评价理论与实践进行了剖析。
第三部分：我国对企业效绩评价的实践探索。首先对我国企业效绩评价体系的历史演变进行了回顾，然后又介绍了我国现行企业效绩评价指标体系的构成内容及如何对企业效绩进行评分。
第四部分：关于现行企业效绩评价制度实施中若干问题的探讨。首先针对现行企业效绩评价体系存在的问题进行了探讨并提出了改进建议，然后又针对企业效绩评价基础资料的核实与确认过程中存在的问题提出了改进建议。
In the course of establishing socialist market economy system at present, the key of Chinese economic reform lies in how to make the state-owned enterprise really set up modern enterprise system, namely: according to the requests of" clrify property right , define the power and responsibility, divide the duty between the government and enterprise, manage scientifically", carry on the reform to the state-owned enterprise, make enterprise become a legal person entity and competition subject meeting market. By the look of present SOE reform and practice, property right begins clarifying, power and responsibility is clearly defined on the whole , the government and enterprises have already broken off relations , and " manage scientifically" goal develops slowly, and this is exactly the key of setting up modern enterprise system. The real scientific management is to analyse the result evaluated in order to look for the disparity and reason exiting in the enterprise by carrying on scientific and normal enter- prise performance evaluation , revise and perfect enterprise's development goal further, organize the more effective performance manegement , and make more outstanding achievement . This text attempts to propose some suggestion for perfecting enterprise's performance evaluation system in our country as soon as possible by approaching the subject.
The thesis consists of four parts.
The first part : Sums up the problem of enterprise's performance evaluation. Introduces the intension of enterprise's performance evaluation at first , makes simple introduction one by one to theory of enterprise's performance evaluation, points out their influence upon enterprise's performance evaluation separately ,and then points out the principles of setting up the system of enterprise's performance evaluation, states the realistic meaning of studying the subject at last.
The second part : The development of theory and practice of enterprise's performance evaluation in western countries. Introduces the development of the theory of enterprise's performance evaluation in western countries at first, and then introduces its practice in western countries, such as U.S.A.,etc , analyzes its theory
and practice finally.
The third part : Practice and exploration of enterprise's performance evaluation in our country. At first reviews the historical development of enterprise's performance evaluation in our country , introduces the content of enterprise's performance evaluation system in our country and how to evaluate enterprise's performance.
The fourth part : Discussion about current enterprise's performance evaluation system in our country . Probes into the questions existing in the current system and gives some pieces of advice for improving it at first, and then advises to the question existing in the course of verifying and confirming the basic materials.
引文
1、[美]埃德温·曼斯菲尔德：《管理经济学》(第三版)，王志伟等译，经济科学出版社，1999年版
2、[美]罗伯特·S·卡普兰，安东尼·A·阿特金森，《高级管理会计》，吕长江主译，东北财经大学出版，1999年版。
3、[美]彼得·F·德鲁克等，《公司绩效测评》，李焰、江娅译，中国人民大学出版社，1999年版。
4、[美]弗雷德·R·戴维，《战略管理》，李克宁译，经济科学出版社，1998年版。
5、[英]格里·约翰逊等，《公司战略教程》，金占明等译，华夏出版社，1998年版。
6、[美]罗伯特·D·巴译尔、布拉德利·T·盖尔，《战略与绩效》，吴冠之、蔡文浩等译，华夏出版社，2000年版
7、曹煦、王晓琪、巩文波，《西方管理思想概要》，经济管理出版社，1989年版
8、杜胜利，《企业经营业绩评价》，经济科学出版社，1999年版。
9、尚志强，《跨国公司业绩评价系统》，上海财经大学出版社，1998年版。
10、熊楚熊，《财务报表分析原论》，立信会计出版社，2000年版。
11、黄菊波，《新中国企业财务管理发展史》，经济科学出版社，1996年版
12、丁学东、李国忠，《中国企业财务改革》，经济科学出版社，1996年版
13、张蕊，《论企业经营业绩评价的理论依据》，《当代财经》，2002．4
14、陈共荣、刘应文，《修订后企业效绩评价指标体系解读》，《四川会计》，2003．1
15、陈希晖、邢祥娟，《企业效绩评价指标体系探析》，《财会通讯》，2003．2
16、秦志敏、陈梦，《对国有资本金效绩评价指标的研究》，《会计研究》，2000．9
17、孙铮、吴茜，《中国EVA研究现状之评析》，《财务与会计》，2002．12
18、章家瑞、孙宪源，《国有资本金效绩评价浅探》，《财会月刊》，2002．5
2、[美]罗伯特·S·卡普兰，安东尼·A·阿特金森，《高级管理会计》，吕长江主译，东北财经大学出版，1999年版。
3、[美]彼得·F·德鲁克等，《公司绩效测评》，李焰、江娅译，中国人民大学出版社，1999年版。
4、[美]弗雷德·R·戴维，《战略管理》，李克宁译，经济科学出版社，1998年版。
5、[英]格里·约翰逊等，《公司战略教程》，金占明等译，华夏出版社，1998年版。
6、[美]罗伯特·D·巴译尔、布拉德利·T·盖尔，《战略与绩效》，吴冠之、蔡文浩等译，华夏出版社，2000年版
7、曹煦、王晓琪、巩文波，《西方管理思想概要》，经济管理出版社，1989年版
8、杜胜利，《企业经营业绩评价》，经济科学出版社，1999年版。
9、尚志强，《跨国公司业绩评价系统》，上海财经大学出版社，1998年版。
10、熊楚熊，《财务报表分析原论》，立信会计出版社，2000年版。
11、黄菊波，《新中国企业财务管理发展史》，经济科学出版社，1996年版
12、丁学东、李国忠，《中国企业财务改革》，经济科学出版社，1996年版
13、张蕊，《论企业经营业绩评价的理论依据》，《当代财经》，2002．4
14、陈共荣、刘应文，《修订后企业效绩评价指标体系解读》，《四川会计》，2003．1
15、陈希晖、邢祥娟，《企业效绩评价指标体系探析》，《财会通讯》，2003．2
16、秦志敏、陈梦，《对国有资本金效绩评价指标的研究》，《会计研究》，2000．9
17、孙铮、吴茜，《中国EVA研究现状之评析》，《财务与会计》，2002．12
18、章家瑞、孙宪源，《国有资本金效绩评价浅探》，《财会月刊》，2002．5
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