基于精益会计视角的新企业创业绩效评价研究——以制造型创业企业为例
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摘要
新企业作为创业主体,通过企业经营活动创造效益,带动经济发展。尽管我国新企业创业活跃指数位居国际前列,但却面临着生存率低、盈利性低、资源短缺、成长不确定等问题。基于精益会计视角,将创业绩效划分为生存性绩效、成长性绩效、创新性绩效和价值流绩效四个维度,并构建了11个层面、22个基本指标的新企业创业绩效综合评价指标体系。在此基础上,运用模糊综合评价法构建了新企业创业绩效评价模型,并以某制造业创业企业为研究对象,通过构建模糊评价矩阵对企业的创业绩效水平进行测评,并提出相应的建议。
As the main part of entrepreneurship,new enterprises created the benefits through the business activities and promoted the economic development. Although entrepreneurial activity index of new enterprises in China was in the front row,it still faced problems such as low survival rate,low profitability,shortage of resources and uncertain growth. From the perspective of lean accounting,this paper divided entrepreneurial performance into four dimensions: Survival performance,growth performance,innovation performance and value stream performance. A comprehensive evaluation index system of entrepreneurial performance included 11 levels and 22 basic indicators was constructed as well. On this basis,the entrepreneurial performance of new enterprise evaluation model was constructed by using the method of fuzzy comprehensive evaluation. Taking a manufacturing enterprise as the research object,a fuzzy evaluation matrix was constructed to evaluate the entrepreneurial performance level,and put forward corresponding suggestions.
As the main part of entrepreneurship,new enterprises created the benefits through the business activities and promoted the economic development. Although entrepreneurial activity index of new enterprises in China was in the front row,it still faced problems such as low survival rate,low profitability,shortage of resources and uncertain growth. From the perspective of lean accounting,this paper divided entrepreneurial performance into four dimensions: Survival performance,growth performance,innovation performance and value stream performance. A comprehensive evaluation index system of entrepreneurial performance included 11 levels and 22 basic indicators was constructed as well. On this basis,the entrepreneurial performance of new enterprise evaluation model was constructed by using the method of fuzzy comprehensive evaluation. Taking a manufacturing enterprise as the research object,a fuzzy evaluation matrix was constructed to evaluate the entrepreneurial performance level,and put forward corresponding suggestions.
引文
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[2]陈海涛.创业机会开发对新创企业绩效的影响研究[D].吉林:吉林大学硕士学位论文,2007.
[3]贾虎,崔毅.创业学习对创业绩效的影响路径和机理[J].技术经济与管理研究,2015,(9)∶38-42.
[4]祝焰,莫清.企业战略业绩评价指标体系研究[J].吉林省经济管理干部学院学报,2005,19(2)∶29-32.
[5]张军波.企业经营业绩评价指标新体系的构建[J].商业研究,2006,(5)∶81-83.
[6]田月昕,王存英.企业业绩评价指标体系的完善[J].沈阳工程学院学报(社会科学版),2006,2(2)∶161-163.
[7]毛洪涛.企业业绩评价指标体系构建模式研究[J].广西财经学院学报,2008,21(1)∶83-87.
[8]唐大鹏.精益会计问题浅析[J].会计之友,2008,(25)∶19-20.
[9]王慧民.创业特征与创业绩效的关系研究[D].长沙:中南大学硕士学位论文,2009.
[10]Venkatraman N,Ramanujam V. Measurement of Business Performance in Strategy Research:A Comparison of Approaches[J]. Academy of Management Review,1986,11(4)∶801-814.
[11]余绍忠.创业绩效研究述评[J].外国经济与管理,2013,35(2)∶34-42.
[12]Van V A H,Hudson R,Schroeder D M. Designing New Business Startups:Entrepreneurial,Organizational,and Ecological Considerations[J]. Social Science Electronic Publishing,2009,10(1)∶87-108.
[13]万寿义.精益会计框架体系研究———兼论基于价值流的内部管理报告[J].财政监督,2009,(10)∶15-18.
[14]王雪红.基于精益会计体系的企业成本管理研究———以天津津酒集团白酒生产价值流为例[J].财会月刊,2015,(1)∶77-80.
[15]Murphy G B,Trailer J W,Hill R C. Measuring Performance in Entrepreneurship Research[J]. Journal of Business Research,1996,36(1)∶15-23.
[16]王重鸣,刘帮成.技术能力与创业绩效:基于战略导向的解释[J].科学学研究,2005,(6)∶765-771.
[17]陈洪禹.中小企业上市公司创业绩效综合评价研究[D].大连:辽宁科技大学硕士学位论文,2014.
[18]隋玉明.企业加强精益会计应用研究[J].行政事业资产与财务,2014,(16)∶57-58.