企业战略性慈善捐赠的绩效评价
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摘要
随着企业竞争的日趋激烈,企业之间产品的同质性、可替代性不断加强,企业间的差别优势大大降低,要在传统的经济领域内取得竞争优势,靠改变产品的样式,提高产品的质量虽然能取得一定的效果,但是难度很大,代价也极高。企业必须另辟蹊径,寻求一条提高产品竞争优势的途径。越来越多的企业意识到,不能再把经营管理目标仅仅局限于生产经济财富,而应该将其经济财富回报社会,给公众树立一个“有责任感”的形象。组织捐赠活动就成为企业提高竞争能力的主要方式之一。
企业捐赠在西方国家已成普遍现象,外国企业在捐赠模式、组织化和制度化程度方面都表现得比较成熟,形成了一整套规范化、制度化的运作机制。企业捐赠的方式已经从单一性捐赠模式转变为综合性捐赠模式;完成了随机性捐赠方式向战略性捐赠模式转变的过程。我国企业捐赠尚属初级阶段,具体决策过程比较模糊,没有专门的制度指引,也没有专门的部门负责,高层领导的社会活动和个人感知对公司捐赠决策起着主导作用。因此,捐赠决策随意,缺乏规划,管理水平落后,缺乏将企业战略性目标与捐赠活动相结合的理念。
本文从企业战略性慈善捐赠绩效评价的理论基础入手,分析企业战略性慈善捐赠的特点和影响绩效的因素,在比较了几种主要绩效评价方法之后,得出企业战略性慈善捐赠的绩效评价方法。将绩效评价引入企业战略性捐赠管理活动,探讨企业捐赠行为对改善管理、优化捐赠方式提出新的思路和新的方法,从一个全新的视角探讨企业战略性捐赠行为。
本文致力于研究以下问题:首先,研究国内外企业慈善捐赠的现状,并且研究了战略性捐赠与企业绩效的关系,如何提高战略性捐赠提升企业绩效的水平,给企业创造更大的价值,即解决“为什么企业实施战略性慈善捐赠”:其次,探讨如何对战略性慈善捐赠进行管理。企业捐赠的战略性目标不仅包含企业捐赠目标,而且还包括企业通过捐赠活动所应实现的经济目标和社会目标。战略性慈善捐赠的绩效评价就是为这些项目需要投入的各种资源的利用状况及其对社会、经济发展各方面的收益或影响程度作出度量。尝试性地构建企业战略性慈善捐赠的绩效评价指标体系,建立了以管理绩效、经济绩效、社会绩效为核心的评价体系,本文引进项目管理的方法对战略性捐赠业务进行管理,即解决了“如何管理的问题”;最后,对战略性慈善捐赠的实施效果进行绩效评价,评价其优势与不足,为下一次捐赠提供借鉴,即解决了“管理得怎么样的问题”。将指标体系具体运用到蒙牛乳业集团,结合层次分析法得出的指标权重,分析蒙牛乳业集团战略性慈善捐赠的绩效状况。
评价体系核心是分析管理绩效、经济绩效和社会绩效之间的内在关系。评价管理绩效即评价对捐赠活动的管理状况,即管理得好不好的问题:评价经济绩效是指评价捐赠活动对企业价值产生多大的影响;评价社会绩效指评价捐赠活动产生了多少社会效益,为社会做了多少贡献。管理绩效的高低会直接反映在经济绩效和社会绩效上,因为对捐赠管理的越好,越能给企业塑造好的品牌和积极的形象,给企业带来价值;越能造福更多的人群,创造社会效益。经济绩效的提高也会影响管理绩效和社会绩效,企业的利润越多能提供更充足的活动经费,提高管理水平;同时,企业的利润越多为社会做的贡献也越多。社会绩效也会双向作用于管理绩效和经济绩效,带来的社会效益越高,社会评价越好,能影响消费者对企业的看法,能促使消费者支持企业的发展:同时,社会效益越高越能给企业职工带来自豪感和成就感,其员工能更好的完成工作。
As enterprises' competition become increasingly fierce, the homogeneity and substitutability among enterprises' products been continuously strengthened, differential advantages of inter-firm have been greatly reduced. If enterprises want to gain competitive advantage in the traditional areas, changing the style of products, improving the product quality can achieve certain results, but it is very difficult, the price also is very high. Enterprises must look for other ways to find a way to improve product competitive advantage. More and more companies realize that management objectives can no longer be confined to the production of economic wealth, but should give economic wealth back to society, and to establish a "responsible" image to the public. Organizing donation activities in enterprises become one of the main ways to improve competitiveness.
Corporate philanthropy donation has become a common phenomenon in Western countries, the donation model, the degree of organization and institutionalization in foreign enterprises had become rather mature, and formed a set of standardized, institutionalized mechanism. The way of corporate donation had changed from a paradigm to a integrated donation model; completed a shift process from a random donations pattern to the strategic donations pattern. Chinese corporate donation is still in the primary stage, the specific decision-making process is relatively vague, there is no specific system of guidelines, no specific responsible department, leaders' social activities and personal perception plays a leading role in the company's donation decision. Therefore, the donation decision-making is arbitrary, plan-lacked, lower-management level, lack of combining concept donations enterprise with the strategic objectives.
In this paper, we start with the theory basis of corporate strategic philanthropy performance evaluation, analyze the characteristics of strategic philanthropy and the factors that influenced performance, and after the comparison of several performance evaluation methods, we obtain a method to evaluate corporate strategic philanthropy performance. We introduce performance evaluation into corporate strategic philanthropy management activities, discuss the new ideas and new methods to improve the strategic philanthropy management and the optimization of donation form.,explore the behavior of corporate donations behavior from a new perspective.
We dedicate to research the following questions: First, study the status of domestic and foreign enterprises, and the relationship between the strategic philanthropy and business performance, explore how to improve the level that the strategic philanthropy enhance enterprise performance, to create greater value to enterprise, so this solution is "Why do enterprises implement strategic philanthropy ". Second, discuss how to manage strategic philanthropy. The strategic goal of Corporate donating not only contains corporate donation goals, but also including economic objectives and social objectives because of corporate donations. Perfonnance evaluation of strategic philanthropy is to measure the usage of donation project resources, to weight the economic and social earnings caused by strategic philanthropy activities also to find the related impacts. Try to build a strategic philanthropy performance evaluation index system, establish the evaluation system with the core of manage performance, economic performance, social performance. And we introduce the project management method to manage strategic philanthropy, namely, solved the problem" how to manage ".Finally, we implement the index system into MengNiu Dairy Group, use AHP method to compute the index weight, and analysis the performance of MengNiu's strategic philanthropy.
The key of the estimation system is analyzing the internal relationship among management performance, economic performance and social performance. Estimation of management performance is to estimate the management situation of donation activities, namely, the issue about if it is a good management or not. Estimation of economic performance means estimating the influence on enterprise value by donation activities. Estimation of social performance means benefit and contribution for social by donation activities. The level of management will reflect on the other performances, since a good management of donation will not only add the value to the enterprise by setting a nice brand and positive image, but also create social benefit by servicing more people. In addition, the improvement in economic performance affects the management and social performance. The more the profit of the enterprise is, the more the activity fund can be provided. It also contributes more to society by making more profit. Moreover, social perfonnance works on both of the other two performances. Higher contribution to the society and better social commentary brings about positive impression of the enterprise to customers, which urges the customers to support the development of the enterprise In the mean time, higher social benefit brings pride and achievement to employees, so that they can do their work better.
企业捐赠在西方国家已成普遍现象,外国企业在捐赠模式、组织化和制度化程度方面都表现得比较成熟,形成了一整套规范化、制度化的运作机制。企业捐赠的方式已经从单一性捐赠模式转变为综合性捐赠模式;完成了随机性捐赠方式向战略性捐赠模式转变的过程。我国企业捐赠尚属初级阶段,具体决策过程比较模糊,没有专门的制度指引,也没有专门的部门负责,高层领导的社会活动和个人感知对公司捐赠决策起着主导作用。因此,捐赠决策随意,缺乏规划,管理水平落后,缺乏将企业战略性目标与捐赠活动相结合的理念。
本文从企业战略性慈善捐赠绩效评价的理论基础入手,分析企业战略性慈善捐赠的特点和影响绩效的因素,在比较了几种主要绩效评价方法之后,得出企业战略性慈善捐赠的绩效评价方法。将绩效评价引入企业战略性捐赠管理活动,探讨企业捐赠行为对改善管理、优化捐赠方式提出新的思路和新的方法,从一个全新的视角探讨企业战略性捐赠行为。
本文致力于研究以下问题:首先,研究国内外企业慈善捐赠的现状,并且研究了战略性捐赠与企业绩效的关系,如何提高战略性捐赠提升企业绩效的水平,给企业创造更大的价值,即解决“为什么企业实施战略性慈善捐赠”:其次,探讨如何对战略性慈善捐赠进行管理。企业捐赠的战略性目标不仅包含企业捐赠目标,而且还包括企业通过捐赠活动所应实现的经济目标和社会目标。战略性慈善捐赠的绩效评价就是为这些项目需要投入的各种资源的利用状况及其对社会、经济发展各方面的收益或影响程度作出度量。尝试性地构建企业战略性慈善捐赠的绩效评价指标体系,建立了以管理绩效、经济绩效、社会绩效为核心的评价体系,本文引进项目管理的方法对战略性捐赠业务进行管理,即解决了“如何管理的问题”;最后,对战略性慈善捐赠的实施效果进行绩效评价,评价其优势与不足,为下一次捐赠提供借鉴,即解决了“管理得怎么样的问题”。将指标体系具体运用到蒙牛乳业集团,结合层次分析法得出的指标权重,分析蒙牛乳业集团战略性慈善捐赠的绩效状况。
评价体系核心是分析管理绩效、经济绩效和社会绩效之间的内在关系。评价管理绩效即评价对捐赠活动的管理状况,即管理得好不好的问题:评价经济绩效是指评价捐赠活动对企业价值产生多大的影响;评价社会绩效指评价捐赠活动产生了多少社会效益,为社会做了多少贡献。管理绩效的高低会直接反映在经济绩效和社会绩效上,因为对捐赠管理的越好,越能给企业塑造好的品牌和积极的形象,给企业带来价值;越能造福更多的人群,创造社会效益。经济绩效的提高也会影响管理绩效和社会绩效,企业的利润越多能提供更充足的活动经费,提高管理水平;同时,企业的利润越多为社会做的贡献也越多。社会绩效也会双向作用于管理绩效和经济绩效,带来的社会效益越高,社会评价越好,能影响消费者对企业的看法,能促使消费者支持企业的发展:同时,社会效益越高越能给企业职工带来自豪感和成就感,其员工能更好的完成工作。
As enterprises' competition become increasingly fierce, the homogeneity and substitutability among enterprises' products been continuously strengthened, differential advantages of inter-firm have been greatly reduced. If enterprises want to gain competitive advantage in the traditional areas, changing the style of products, improving the product quality can achieve certain results, but it is very difficult, the price also is very high. Enterprises must look for other ways to find a way to improve product competitive advantage. More and more companies realize that management objectives can no longer be confined to the production of economic wealth, but should give economic wealth back to society, and to establish a "responsible" image to the public. Organizing donation activities in enterprises become one of the main ways to improve competitiveness.
Corporate philanthropy donation has become a common phenomenon in Western countries, the donation model, the degree of organization and institutionalization in foreign enterprises had become rather mature, and formed a set of standardized, institutionalized mechanism. The way of corporate donation had changed from a paradigm to a integrated donation model; completed a shift process from a random donations pattern to the strategic donations pattern. Chinese corporate donation is still in the primary stage, the specific decision-making process is relatively vague, there is no specific system of guidelines, no specific responsible department, leaders' social activities and personal perception plays a leading role in the company's donation decision. Therefore, the donation decision-making is arbitrary, plan-lacked, lower-management level, lack of combining concept donations enterprise with the strategic objectives.
In this paper, we start with the theory basis of corporate strategic philanthropy performance evaluation, analyze the characteristics of strategic philanthropy and the factors that influenced performance, and after the comparison of several performance evaluation methods, we obtain a method to evaluate corporate strategic philanthropy performance. We introduce performance evaluation into corporate strategic philanthropy management activities, discuss the new ideas and new methods to improve the strategic philanthropy management and the optimization of donation form.,explore the behavior of corporate donations behavior from a new perspective.
We dedicate to research the following questions: First, study the status of domestic and foreign enterprises, and the relationship between the strategic philanthropy and business performance, explore how to improve the level that the strategic philanthropy enhance enterprise performance, to create greater value to enterprise, so this solution is "Why do enterprises implement strategic philanthropy ". Second, discuss how to manage strategic philanthropy. The strategic goal of Corporate donating not only contains corporate donation goals, but also including economic objectives and social objectives because of corporate donations. Perfonnance evaluation of strategic philanthropy is to measure the usage of donation project resources, to weight the economic and social earnings caused by strategic philanthropy activities also to find the related impacts. Try to build a strategic philanthropy performance evaluation index system, establish the evaluation system with the core of manage performance, economic performance, social performance. And we introduce the project management method to manage strategic philanthropy, namely, solved the problem" how to manage ".Finally, we implement the index system into MengNiu Dairy Group, use AHP method to compute the index weight, and analysis the performance of MengNiu's strategic philanthropy.
The key of the estimation system is analyzing the internal relationship among management performance, economic performance and social performance. Estimation of management performance is to estimate the management situation of donation activities, namely, the issue about if it is a good management or not. Estimation of economic performance means estimating the influence on enterprise value by donation activities. Estimation of social performance means benefit and contribution for social by donation activities. The level of management will reflect on the other performances, since a good management of donation will not only add the value to the enterprise by setting a nice brand and positive image, but also create social benefit by servicing more people. In addition, the improvement in economic performance affects the management and social performance. The more the profit of the enterprise is, the more the activity fund can be provided. It also contributes more to society by making more profit. Moreover, social perfonnance works on both of the other two performances. Higher contribution to the society and better social commentary brings about positive impression of the enterprise to customers, which urges the customers to support the development of the enterprise In the mean time, higher social benefit brings pride and achievement to employees, so that they can do their work better.
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