企业集团内部绩效评价模式的构建研究
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摘要
作为管理控制和资本控制的重要手段,绩效评价在企业集团加强内部管理、确保集团战略有效实施、提高整体核心竞争力中,发挥着重要作用。企业集团内部绩效评价不同于单体企业绩效评价。已有有关企业集团内部绩效评价模式的研究,多着眼于评价指标、标准等“表象性”评价要素,忽略了影响企业集团内部绩效评价模式构建的内部动因和外部因素的作用机制。
本文通过对当前国内外绩效评价模式的比较和分析,基于委托代理理论、系统理论和权变理论,构建了战略控制型、战略导向型和财务控制型三种企业集团内部绩效评价模式。其主要内容及研究成果如下:
(1)根据集团战略管理、管理模式、组织架构和内部治理等的不同,分析了企业集团内部绩效评价模式构建的特殊性和基本原则,构建出三种不同于已有模式的绩效评价模式:战略控制型绩效评价模式、战略导向型绩效评价模式和财务控制型绩效评价模式。
(2)阐述了构建不同评价模式时评价主体、客体和评价目标等评价要素内容表现的不同,其中着重讲述了评价指标、评价标准和评价方法的设计和选取,并通过一个出版业集团内部绩效评价模式构建的案例分析进行了印证。
(3)通过分析集团战略、管理模式、组织结构和内部治理、外部环境、企业文化、产品特征、行业因素、技术特征等权变因素对评价模式构成要素的影响,从权变因素作用类型和作用方式两个方面,总结归纳了权变因素对企业集团内部绩效评价模式的作用机制,以解决权变因素对企业集团内部绩效评价模式构建的“逆向影响”问题。
(4)重构了企业集团内部绩效评价的理论框架,这包括委托代理理论、系统理论和权变理论三大支持理论;企业集团内部绩效评价的要素研究及整体性、层次性、结构性、功能性和环境适应性等系统特征研究组成的核心理论;以及其它相关理论。
As the important means for managerial and capital control, performance measurement has played an important role for an enterprises group in reinforcing the internal management, ensuring the effective implementation of enterprises group’s strategy and enhancing the core competitive competence as a whole. The performance measurement on internal units of an enterprises group is different from that on a single company. Most literature about the performance measurement on internal units of an enterprises group emphasized the superficial evaluation elements, such as performance indicators, performance standards etc, but ignored the internal drivers of performance measurement system and the influencing mechanism of the external environment.
Through the comparison and analysis of the prior research on performance measurement models, based on Principal-agent Theory, System Theory and Contingency Theory, this dissertation constructs three performance measurement models on internal units of an enterprises group, which are the strategic controlling model, the strategic planning model and the financial controlling model. The main contents and contributions are as follows.
(1) According to the difference of an enterprises group strategic management,management styles, organizational structures and internal governances, this dissertation analyzes the specialties and the basic principle for performance measurement on units of an enterprises group and further constructs three performance measurement models different from the existing, which are the strategic controlling model, the strategic planning model and the financial controlling model.
(2) This dissertation expounds the difference of appraiser, performance objective and target under the different models, and especially emphasize how to design and select performance indicators, performance standards and performance method, which are verified by the case of constructing the performance measurement system for the enterprises group in publishing industry.
(3) Through analyzing the influence of contingent factors(such as enterprises group’s strategy, management styles, organizational structures and corporate governances, external environments, organizational culture, products specification and technical characteristic etc) on the performance measurement elements, this dissertation summarizes the influencing mechanism of contingent factors on the measurement models from the influencing types and ways, in order to deal with the converse effect of contingent factors on constructing the performance measurement models.
(4) This dissertation rebuilds the theory framework of the performance measurement on internal units of enterprises group, which consists of core theory, supporting theory and other related theory. The supporting theory includes Principal-agent Theory, System Theory and Contingency Theory, and the core theory is composed of the research on performance elements and the research of the characteristic of performance measurement system from the whole, levels, structure, function and adaptation.
本文通过对当前国内外绩效评价模式的比较和分析,基于委托代理理论、系统理论和权变理论,构建了战略控制型、战略导向型和财务控制型三种企业集团内部绩效评价模式。其主要内容及研究成果如下:
(1)根据集团战略管理、管理模式、组织架构和内部治理等的不同,分析了企业集团内部绩效评价模式构建的特殊性和基本原则,构建出三种不同于已有模式的绩效评价模式:战略控制型绩效评价模式、战略导向型绩效评价模式和财务控制型绩效评价模式。
(2)阐述了构建不同评价模式时评价主体、客体和评价目标等评价要素内容表现的不同,其中着重讲述了评价指标、评价标准和评价方法的设计和选取,并通过一个出版业集团内部绩效评价模式构建的案例分析进行了印证。
(3)通过分析集团战略、管理模式、组织结构和内部治理、外部环境、企业文化、产品特征、行业因素、技术特征等权变因素对评价模式构成要素的影响,从权变因素作用类型和作用方式两个方面,总结归纳了权变因素对企业集团内部绩效评价模式的作用机制,以解决权变因素对企业集团内部绩效评价模式构建的“逆向影响”问题。
(4)重构了企业集团内部绩效评价的理论框架,这包括委托代理理论、系统理论和权变理论三大支持理论;企业集团内部绩效评价的要素研究及整体性、层次性、结构性、功能性和环境适应性等系统特征研究组成的核心理论;以及其它相关理论。
As the important means for managerial and capital control, performance measurement has played an important role for an enterprises group in reinforcing the internal management, ensuring the effective implementation of enterprises group’s strategy and enhancing the core competitive competence as a whole. The performance measurement on internal units of an enterprises group is different from that on a single company. Most literature about the performance measurement on internal units of an enterprises group emphasized the superficial evaluation elements, such as performance indicators, performance standards etc, but ignored the internal drivers of performance measurement system and the influencing mechanism of the external environment.
Through the comparison and analysis of the prior research on performance measurement models, based on Principal-agent Theory, System Theory and Contingency Theory, this dissertation constructs three performance measurement models on internal units of an enterprises group, which are the strategic controlling model, the strategic planning model and the financial controlling model. The main contents and contributions are as follows.
(1) According to the difference of an enterprises group strategic management,management styles, organizational structures and internal governances, this dissertation analyzes the specialties and the basic principle for performance measurement on units of an enterprises group and further constructs three performance measurement models different from the existing, which are the strategic controlling model, the strategic planning model and the financial controlling model.
(2) This dissertation expounds the difference of appraiser, performance objective and target under the different models, and especially emphasize how to design and select performance indicators, performance standards and performance method, which are verified by the case of constructing the performance measurement system for the enterprises group in publishing industry.
(3) Through analyzing the influence of contingent factors(such as enterprises group’s strategy, management styles, organizational structures and corporate governances, external environments, organizational culture, products specification and technical characteristic etc) on the performance measurement elements, this dissertation summarizes the influencing mechanism of contingent factors on the measurement models from the influencing types and ways, in order to deal with the converse effect of contingent factors on constructing the performance measurement models.
(4) This dissertation rebuilds the theory framework of the performance measurement on internal units of enterprises group, which consists of core theory, supporting theory and other related theory. The supporting theory includes Principal-agent Theory, System Theory and Contingency Theory, and the core theory is composed of the research on performance elements and the research of the characteristic of performance measurement system from the whole, levels, structure, function and adaptation.
引文
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