基于平衡记分卡的油田企业业绩评价研究
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摘要
在国外,特别是美国,石油企业均具有较完备的经营业绩评价指标体系。在我国,随着中国加入WTO ,石油企业的经营业绩评价体系开始具有石油特色,考虑了一些石油企业的特殊性,并取得了一定的成效,但传统的承包制考核办法仍然存在一些不足。目前,面对日益激烈的市场竞争,我国石油企业急需提高企业战略经营管理水平,建立科学、合理、有效的经营业绩评价指标体系,并开展科学、公正的经营业绩评价工作,以提高企业管理水平和增强企业的竞争力。
罗伯特·S·卡普兰和戴维·P·诺顿发明的平衡记分卡,作为一种新的管理工具,分别从财务、客户、内部业务流程以及学习与成长四个层面对企业进行管理和评价,将财务评价指标与非财务评价指标平衡的结合,是一套能使管理者快速而全面的考察企业的业绩评价系统。
本文在介绍业绩评价及平衡记分卡相关理论基础上,根据我国油田企业业绩评价模式的沿革,结合业绩评价现状,分析出当前业绩评价中存在的问题,并借鉴国外成功经验,将平衡记分卡引入油田企业业绩评价,构建新的业绩评价指标体系并进行具体应用,分析评价胜利油田企业业绩,最后,对油田企业实施平衡记分卡评价指标体系提出了一些保障措施。
引用平衡记分卡,对全面评价油田企业业绩,实现其国际化战略经营管理目标具有重大意义。但是其推广应用是一个漫长的过程,本文也只是停留在建议的阶段。随着企业管理模式的改进,还需对其不断修正。
In overseas, especially in the US, the petroleum enterprises have the more completed management achievement appraisal system. In our country, along with China's join into the WTO, the petroleum enterprises' management achievement appraisal system starts to have the petroleum characteristic, to consider petroleum enterprises' own particularities, and has obtained some certain result, but the traditional contract system inspection still have some insufficiencies. At present, facing the intensive market competition, our country petroleum enterprises have to improve the strategy management level, establish the scientific, reasonable, and effective management achievement appraisal system, and develop scientific, fair and effective management achievement appraisal work, so as to raise the management level and the enhance the enterprise's competitive ability.
Robert S Kaplan and David P Norton invented Balanced Score Card. As one kind of new administration implements, it manages and appraises the enterprise from the financial affairs, the customer, the internal service flow as well as the enterprises' studying and growing up separately, and it bands the financial appraisal target and the non- financial appraisal target balance together. It can be a fast and comprehensive appraisal system to inspect the enterprise's achievement for the managers.
This paper introduces the achievement appraisal and the Balanced Score Card as well as their correlation rationales. On one hand, it analyzes the existing problem of present investment management according to the evolution of management appraise of oil field enterprise of our country and the current situation of management appraise. On the other hand, it borrows the advanced experience from overseas, and introduces the Balanced Score Card to the petroleum enterprise's achievement appraisal, so as to establish the new achievement appraisal index system. Finally, we put it into practice, analyze Shengli Oil Field's enterprise achievement, and proposed some guarantee measures.
To promote the Balanced Score Card in the petroleum enterprise can be a long process, this paper is also only on the stage of suggestion. With the management pattern's development, it will be amended unceasingly.
罗伯特·S·卡普兰和戴维·P·诺顿发明的平衡记分卡,作为一种新的管理工具,分别从财务、客户、内部业务流程以及学习与成长四个层面对企业进行管理和评价,将财务评价指标与非财务评价指标平衡的结合,是一套能使管理者快速而全面的考察企业的业绩评价系统。
本文在介绍业绩评价及平衡记分卡相关理论基础上,根据我国油田企业业绩评价模式的沿革,结合业绩评价现状,分析出当前业绩评价中存在的问题,并借鉴国外成功经验,将平衡记分卡引入油田企业业绩评价,构建新的业绩评价指标体系并进行具体应用,分析评价胜利油田企业业绩,最后,对油田企业实施平衡记分卡评价指标体系提出了一些保障措施。
引用平衡记分卡,对全面评价油田企业业绩,实现其国际化战略经营管理目标具有重大意义。但是其推广应用是一个漫长的过程,本文也只是停留在建议的阶段。随着企业管理模式的改进,还需对其不断修正。
In overseas, especially in the US, the petroleum enterprises have the more completed management achievement appraisal system. In our country, along with China's join into the WTO, the petroleum enterprises' management achievement appraisal system starts to have the petroleum characteristic, to consider petroleum enterprises' own particularities, and has obtained some certain result, but the traditional contract system inspection still have some insufficiencies. At present, facing the intensive market competition, our country petroleum enterprises have to improve the strategy management level, establish the scientific, reasonable, and effective management achievement appraisal system, and develop scientific, fair and effective management achievement appraisal work, so as to raise the management level and the enhance the enterprise's competitive ability.
Robert S Kaplan and David P Norton invented Balanced Score Card. As one kind of new administration implements, it manages and appraises the enterprise from the financial affairs, the customer, the internal service flow as well as the enterprises' studying and growing up separately, and it bands the financial appraisal target and the non- financial appraisal target balance together. It can be a fast and comprehensive appraisal system to inspect the enterprise's achievement for the managers.
This paper introduces the achievement appraisal and the Balanced Score Card as well as their correlation rationales. On one hand, it analyzes the existing problem of present investment management according to the evolution of management appraise of oil field enterprise of our country and the current situation of management appraise. On the other hand, it borrows the advanced experience from overseas, and introduces the Balanced Score Card to the petroleum enterprise's achievement appraisal, so as to establish the new achievement appraisal index system. Finally, we put it into practice, analyze Shengli Oil Field's enterprise achievement, and proposed some guarantee measures.
To promote the Balanced Score Card in the petroleum enterprise can be a long process, this paper is also only on the stage of suggestion. With the management pattern's development, it will be amended unceasingly.
引文
[1]财政部统计评价司.《企业绩效评价问答》.经济科学出版社,1999:3
[2]孙薇,刘俊勇.《企业业绩评价》.中国税务出版社,2006.1:2-3
[3]陈共荣,曾俊.《企业业绩评价主体的演进及其对业绩评价的影响》.会 计研究,2005.1:46
[4]陈毅.《企业业绩评价系统综述》.外国经济与管理.2000.4:7-10
[5]《财务成本管理》.经济科学出版社,2006.4
[6]Robert Ferguson,Dean Leistikow:《Search for the best financial performance measure:basic are better》.Financial Analysts Journal.Jan/Feb 1998:33-34
[7]Mcintyre,Edward V.:《Accounting choices and EVA》.Business Horizons,Jan/Feb 1999:66-67
[8]黄卫伟,李春瑜.《EVA 管理革命》.经济管理出版社,2005.4:21
[9]彼得·F·德鲁克著,李焰、江娅译.《公司绩效评价》.中国人民大学出版社,2004.11:116
[10]Kaplan Robert S, Norton David P.《The balanced scorecard-measures 》.Harvard Business Review ,1992: 71-79
[11]张蕊.《企业战略经营业绩评价指标体系研究》.中国财政经济出版社,2002.4:53-59
[12]张悦,王艳.《国有企业经营业绩评价指标的探讨》.财务与会计研究,2000.12:65-66
[13]余杰.《平衡记分卡建立过程中的几点思考》.四川会计.2002.7:28
[14]张蕊.《企业经营业绩评价理论与方法的变革》. 会计研究 2001.12:46-50
[15]胜利油田分公司经营管理部.《胜利油田分公司 2006 年内部承包责任书汇编》,2006
[16]杜胜利.《企业经营业绩评价》.经济科学出版社,1999
[17]于延超,吴育华.《 基于平衡记分卡的上市公司绩效评价》. 西南交通大学学报,2003.5:36-40
[18]王芳,张笑莉.《平衡记分卡:一种新的经营业绩评价方法》.中南财经大学学报,2001.4:98
[19]陈衍中,胡爱民.《平衡记分卡的产生、应用与发展要求》.新疆社科论坛,2004.2:65
[20]孟建民.《中国企业效绩评价方法研究》.财政部 1999 重点会计科研课题,2001.8:112
[21]孟建民.《企业经营业绩评估问题研究》.中国财政经济出版社,2002.7:54
[22]王化成,刘俊勇.《企业业绩评价研究回顾及卡普兰和诺顿的理论贡献》.财会通讯,2003.12
[23]陈英.《对平衡记分卡在我国运用的思考》.中国财经网,2006.2
[24]张蕊.《企业战略经营业绩评价指标体系研究》.中国财政经济出版社,2002.4:172
[25]吴杰,张自伟.《论石油企业三重业绩评价指标体系的构建》.工业技术经济,2006.1:107-109
[26]孙娟.《重构油田企业业绩评价体系》.中国石油企业:56-57
[27]孙薇,刘俊勇.《企业业绩评价》.中国税务出版社,2006.1:226-227
[28]余杰,曾龙祥.《平衡记分卡建立过程的几点思考》.四川会计,2002.7:29-30
[29]徐兆铭.《企业绩效与激励机制》.中国税务出版社,2006.1:9-10
[30]韩宗良.《加强油田企业员工绩效考评的探讨》.江汉石油学院学报,2004.9:158-159
[31]孙薇,刘俊勇.《企业业绩评价》.中国税务出版社,2006.1:206-207
[32]刘烜.《现代企业业绩评价的新发展——EVA 指标与平衡记分卡法》.统计与决策,2003.11:101
[33] 姜勇.《平衡记分卡应用中的阻力及其对策》.四川会计,2003.2:41-42
[34] 吴安妮,周齐武,施能锭.《探索实施平衡记分卡可能遭遇的问题》.会计研究月刊,183 期
[35]喻凯,陈晓红.《平衡记分卡的不足与完善》.财会月刊,2004.A5:41-42
[2]孙薇,刘俊勇.《企业业绩评价》.中国税务出版社,2006.1:2-3
[3]陈共荣,曾俊.《企业业绩评价主体的演进及其对业绩评价的影响》.会 计研究,2005.1:46
[4]陈毅.《企业业绩评价系统综述》.外国经济与管理.2000.4:7-10
[5]《财务成本管理》.经济科学出版社,2006.4
[6]Robert Ferguson,Dean Leistikow:《Search for the best financial performance measure:basic are better》.Financial Analysts Journal.Jan/Feb 1998:33-34
[7]Mcintyre,Edward V.:《Accounting choices and EVA》.Business Horizons,Jan/Feb 1999:66-67
[8]黄卫伟,李春瑜.《EVA 管理革命》.经济管理出版社,2005.4:21
[9]彼得·F·德鲁克著,李焰、江娅译.《公司绩效评价》.中国人民大学出版社,2004.11:116
[10]Kaplan Robert S, Norton David P.《The balanced scorecard-measures 》.Harvard Business Review ,1992: 71-79
[11]张蕊.《企业战略经营业绩评价指标体系研究》.中国财政经济出版社,2002.4:53-59
[12]张悦,王艳.《国有企业经营业绩评价指标的探讨》.财务与会计研究,2000.12:65-66
[13]余杰.《平衡记分卡建立过程中的几点思考》.四川会计.2002.7:28
[14]张蕊.《企业经营业绩评价理论与方法的变革》. 会计研究 2001.12:46-50
[15]胜利油田分公司经营管理部.《胜利油田分公司 2006 年内部承包责任书汇编》,2006
[16]杜胜利.《企业经营业绩评价》.经济科学出版社,1999
[17]于延超,吴育华.《 基于平衡记分卡的上市公司绩效评价》. 西南交通大学学报,2003.5:36-40
[18]王芳,张笑莉.《平衡记分卡:一种新的经营业绩评价方法》.中南财经大学学报,2001.4:98
[19]陈衍中,胡爱民.《平衡记分卡的产生、应用与发展要求》.新疆社科论坛,2004.2:65
[20]孟建民.《中国企业效绩评价方法研究》.财政部 1999 重点会计科研课题,2001.8:112
[21]孟建民.《企业经营业绩评估问题研究》.中国财政经济出版社,2002.7:54
[22]王化成,刘俊勇.《企业业绩评价研究回顾及卡普兰和诺顿的理论贡献》.财会通讯,2003.12
[23]陈英.《对平衡记分卡在我国运用的思考》.中国财经网,2006.2
[24]张蕊.《企业战略经营业绩评价指标体系研究》.中国财政经济出版社,2002.4:172
[25]吴杰,张自伟.《论石油企业三重业绩评价指标体系的构建》.工业技术经济,2006.1:107-109
[26]孙娟.《重构油田企业业绩评价体系》.中国石油企业:56-57
[27]孙薇,刘俊勇.《企业业绩评价》.中国税务出版社,2006.1:226-227
[28]余杰,曾龙祥.《平衡记分卡建立过程的几点思考》.四川会计,2002.7:29-30
[29]徐兆铭.《企业绩效与激励机制》.中国税务出版社,2006.1:9-10
[30]韩宗良.《加强油田企业员工绩效考评的探讨》.江汉石油学院学报,2004.9:158-159
[31]孙薇,刘俊勇.《企业业绩评价》.中国税务出版社,2006.1:206-207
[32]刘烜.《现代企业业绩评价的新发展——EVA 指标与平衡记分卡法》.统计与决策,2003.11:101
[33] 姜勇.《平衡记分卡应用中的阻力及其对策》.四川会计,2003.2:41-42
[34] 吴安妮,周齐武,施能锭.《探索实施平衡记分卡可能遭遇的问题》.会计研究月刊,183 期
[35]喻凯,陈晓红.《平衡记分卡的不足与完善》.财会月刊,2004.A5:41-42