摘要
本文主要探讨了企业经营业绩评价指标体系的层次性问题。选题的动因主要有二:一是业绩评价是企业界和会计界的重大课题,对传统业绩评价理论进行完善和扩展具有重要的学术价值和实践指导意义。二是现行的业绩评价多是未区分评价主体、评价客体和评价层次的笼统的评价,没有考虑到企业财务管理目标的层次性,导致应用中存在着一些评价主体不明、评价客体模糊和评价指标乱用等问题。因此,本文选择了“经营业绩评价层次性指标体系研究”这一课题。
按照业绩评价的不同主体和对象,业绩评价可分为六个方面,分别是:①企业价值评估,②企业资信评价,③企业社会贡献评价,④企业经营业绩评价,⑤企业经营者业绩评价,⑥企业内部管理评价。本文主要讨论企业经营业绩评价。
现代企业最典型的组织形式是公司制,现代公司制企业的组织形式是三会四权的层级结构,不同管理层次的责、权、利各不相同,因而各管理层次的财务管理目标也不相同。企业的财务管理目标是企业经营目标的集中体现,而不同的经营目标决定不同的经营业绩评价体系,因此,构建企业经营业绩评价指标体系应区分不同层次。
本文的逻辑思路是:首先阐述了业绩评价的六个不同方面,明确了本文研究的范畴;进而分析了现行业绩评价体系的局限性;然后从分析企业财务管理目标的层次性入手,提出了与之相适应的经营业绩评价指标体系框架;最后分别从基本指标和扩展指标两个方面探讨了业绩评价的层次性指标体系。
The thesis gives centralized research about the design of hierarchical measure system on evaluating the performance of businesses.
According to different valuators and valuation objects,the performance evaluation has six aspects:1.business worthiness estimation,2.business credence valuation,3.business community contribution valuation,4.business operating performance evaluation,5.business operator (agents) performance evaluation,6.business interiority management evaluation. The thesis only focuses on the business operating performance evaluation.
Corporations management structure is hierarchical,its financial goals are also hierarchical,accordingly,its performance evaluation system should be hierarchical.
All in a word,the logical train of thought is as follows:first,it states main concepts and different aspects of performance evaluation,then,it analyses the evolution of traditional measure system and challenges that must be faced by the system now. Moreover,it puts forward the frame of the system that adapts to the requirements of business hierarchical financial management goals and elaborates the hierarchical measure system contents including basic fingerpost and patulous fingerpost.
引文
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