大唐托电公司业绩评价指标体系研究
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摘要
电力系统改革逐渐深入，电力竞价上网已经进入操作阶段，发电企业将面临激烈市场竞争，需要不断完善法人治理结构，提高企业的综合管理水平。而这就需要一个良好的业绩评价指标体系，通过准确的业绩评价配合激励体系使经理人员的决策能够符合所有者以及其他利益相关者的利益，使企业能够持续发展。另外，业绩评价指标体系能够抓住企业经营的关键环节，节约监督成本并促使管理人员集中精力有效提高管理水平。
本文在分析电力系统现状以及电力系统的改革要求的基础上，针对大唐托电发电企业的特点，通过系统的研究，建立起适合大唐托电业绩评价的指标体系。一个有效的业绩评价指标体系由于评价的主体、客体、目标不同所采用的指标也有所不同，本文的评价客体确定为大唐托电。由于企业业绩评价系统具有明显的层次结构，一般而言分为两个基本的层次，一是企业利益相关者对企业及其经营管理者的评价；二是企业内部管理者对下属机构和下属人员的评价。本文主要研究第一层次的业绩评价，即根据所有者、政府、企业员工、社会公众等评价主体不同的评价目标，建立起适合所有者并兼顾其他利益相关者的业绩评价指标体系。由于利用财务指标进行评价，偏重于对经营结果的反映，有静止、单一等缺点，因此本文的评价指标是建立在企业战略的基础上，通过分析出企业的发展战略，应用平衡记分卡的方法，从财务、客户、内部经营过程、学习与成长四方面对发电企业的业绩进行系统的评价，这样在财务指标的基础上辅以非财务指标，寄希望评价主体通过应用此指标体系能够客观评价客体的表现，从而有利于主体做出正确的决策，并引导客体的行为，使之能够更符合主体要求。
The innovation of electric system is going thoroughly; power get in net must by contesting is being actualizing. Power plants are facing more competing environment, So its must pay attention to management, therefore performance evaluating index system is necessary, inspiriting managers making right decision according the stakeholders benefit by using the evaluating system, keeping enterprises develop continuously. Otherwise, the performance evaluating index system can catch the key point of management; make managers keep all attention on improving management skill on the base of saving supervising costs.
This paper set up index of Tuoketuo power plant performance evaluation system by researching systematically, according to the characteristic of Tuoketuo power plant of the basis of the situation of electricity and requirement of reform. A valuable performance evaluation system uses different evaluation indexes because of different subjects and objects goals. The object of this article is Tuoketuo power plant. The enterprise performance evaluation system has obvious hierarchies, in general it has two basic hierarchies, one is about the evaluating of the manager by enterprise stakeholders. The other is the evaluation of enterprise manager to its sub ordinary and staff. This paper is mainly about the first hierarchy that is setting up the suitable performance evaluation index system according the owner government staff and the public. Financial index system has disadvantage of emphasizing the outcome stillness singleness, non-financial indexes is used to avoid the shortage. The managers can make right decision
by using this evaluating indexes system to evaluate the behaviors of object. All that is to make the object behaviors suitable for the subject's hope.
本文在分析电力系统现状以及电力系统的改革要求的基础上，针对大唐托电发电企业的特点，通过系统的研究，建立起适合大唐托电业绩评价的指标体系。一个有效的业绩评价指标体系由于评价的主体、客体、目标不同所采用的指标也有所不同，本文的评价客体确定为大唐托电。由于企业业绩评价系统具有明显的层次结构，一般而言分为两个基本的层次，一是企业利益相关者对企业及其经营管理者的评价；二是企业内部管理者对下属机构和下属人员的评价。本文主要研究第一层次的业绩评价，即根据所有者、政府、企业员工、社会公众等评价主体不同的评价目标，建立起适合所有者并兼顾其他利益相关者的业绩评价指标体系。由于利用财务指标进行评价，偏重于对经营结果的反映，有静止、单一等缺点，因此本文的评价指标是建立在企业战略的基础上，通过分析出企业的发展战略，应用平衡记分卡的方法，从财务、客户、内部经营过程、学习与成长四方面对发电企业的业绩进行系统的评价，这样在财务指标的基础上辅以非财务指标，寄希望评价主体通过应用此指标体系能够客观评价客体的表现，从而有利于主体做出正确的决策，并引导客体的行为，使之能够更符合主体要求。
The innovation of electric system is going thoroughly; power get in net must by contesting is being actualizing. Power plants are facing more competing environment, So its must pay attention to management, therefore performance evaluating index system is necessary, inspiriting managers making right decision according the stakeholders benefit by using the evaluating system, keeping enterprises develop continuously. Otherwise, the performance evaluating index system can catch the key point of management; make managers keep all attention on improving management skill on the base of saving supervising costs.
This paper set up index of Tuoketuo power plant performance evaluation system by researching systematically, according to the characteristic of Tuoketuo power plant of the basis of the situation of electricity and requirement of reform. A valuable performance evaluation system uses different evaluation indexes because of different subjects and objects goals. The object of this article is Tuoketuo power plant. The enterprise performance evaluation system has obvious hierarchies, in general it has two basic hierarchies, one is about the evaluating of the manager by enterprise stakeholders. The other is the evaluation of enterprise manager to its sub ordinary and staff. This paper is mainly about the first hierarchy that is setting up the suitable performance evaluation index system according the owner government staff and the public. Financial index system has disadvantage of emphasizing the outcome stillness singleness, non-financial indexes is used to avoid the shortage. The managers can make right decision
by using this evaluating indexes system to evaluate the behaviors of object. All that is to make the object behaviors suitable for the subject's hope.
引文
[1] 谢松林．电力企业经营与财务管理概论．北京：中国电力出版社，2000：190-290．
[2] 杨兰昆．基于EVA的管理绩效评价方法：应用与局限．预测．2000，4：59-62．
[3] Anup Agrawal, Charles R. Knoeber. Firm performance and mechanisms to control agency problem between managers and shareholders. Journal of financial and quantitative analysis, 1996, 31(3): 377-397.
[4] 陈郁．所有权、控制权与激励—代理经济学文选．上海：上海人民出版社，1998：61-68．
[5] 财政部注册会计师考试委员会办公室．财务成本管理．北京：中国财经出版社，2003：366-377．
[6] [美]罗伯特·S·卡普兰．王炳飞．综合计分卡．北京：新华出版社，1998：322-357．
[7] Robert S. Kaplan, David P. Norton. Using balanced scorecard as a strategic management system. Harvard Business Review. 1996:1-2.
[8] 财政部，经贸委，人事部等．国有资本金绩效评价规则．北京：经济科学出版社，1999：5-8．
[9] 周朝琦，赵遂群，孙学军等．企业财务战略管理．北京：经济管理出版社，2001：30-58．
[10] 步淑段．高级财务管理．北京：经济科学出版社，2001：173-198．
[11] Arthur A. Thomoson. Jr.,A.J. Strickland Ⅲ. Strategic Management Concepts and Cases.北京：机械工业出版社，2002：6-30．
[12] 包雪青．港口企业经营者业绩评价系统研究．上海海运学院硕士学位论文．2002：30-41．
[13] 董大海．战略管理．大连：大连理工大学出版社，2000．
[14] 李心合．利益相关者财务控制论．财会通讯．2001，6：7-8．
[15] David J. Collis, Cynthia A. Montgomery. Corporate Strategy—Resources and the Scope of the Film. Mcgraw-Hill Companies, 1997:276-319.
[16] Richard B. Chase, Nicholas J. Aquilano, F. Robert Jacobs. Operations Management for Competitive Advantage．北京：机械工业出版社影印，2002：22-28．
[17] [美]迈克尔·波特．陈小悦．竞争战略．北京：华夏出版社，1997：158-243．
[18] 中华人民共和国国家经济贸易委员会．发电设备可靠性评价规程．北京：电力出版社，2001：1-10．
[19] 张启銮，李延喜，刘艳萍．会计学．大连：大连理工大学出版社，1998：45-52．
[20] Stephen S Riceman, Steven F Cahan, Mohan Lal. Do Managers Perform Better Under EVA Bonus Schemes. Working Paper Massey University, 1998:298-311.
[21] [美]Al．埃巴．凌晓东．经济增加值—如何为股东创造财富．北京：中信出版社，2001：205-245．
[22] [美]彼得．F．德鲁克．李焰，江娅译．公司绩效测评．北京：中国人民大学出版社和哈佛商学院出版社，1999：20-265．
[23] 栾庆伟，迟国泰．财务管理．大连：大连理工大学出版社，2000：20-21．
[24] 汪家常，魏立江．业绩管理．大连：东北财经大学出版社，2001：81-154．
[2] 杨兰昆．基于EVA的管理绩效评价方法：应用与局限．预测．2000，4：59-62．
[3] Anup Agrawal, Charles R. Knoeber. Firm performance and mechanisms to control agency problem between managers and shareholders. Journal of financial and quantitative analysis, 1996, 31(3): 377-397.
[4] 陈郁．所有权、控制权与激励—代理经济学文选．上海：上海人民出版社，1998：61-68．
[5] 财政部注册会计师考试委员会办公室．财务成本管理．北京：中国财经出版社，2003：366-377．
[6] [美]罗伯特·S·卡普兰．王炳飞．综合计分卡．北京：新华出版社，1998：322-357．
[7] Robert S. Kaplan, David P. Norton. Using balanced scorecard as a strategic management system. Harvard Business Review. 1996:1-2.
[8] 财政部，经贸委，人事部等．国有资本金绩效评价规则．北京：经济科学出版社，1999：5-8．
[9] 周朝琦，赵遂群，孙学军等．企业财务战略管理．北京：经济管理出版社，2001：30-58．
[10] 步淑段．高级财务管理．北京：经济科学出版社，2001：173-198．
[11] Arthur A. Thomoson. Jr.,A.J. Strickland Ⅲ. Strategic Management Concepts and Cases.北京：机械工业出版社，2002：6-30．
[12] 包雪青．港口企业经营者业绩评价系统研究．上海海运学院硕士学位论文．2002：30-41．
[13] 董大海．战略管理．大连：大连理工大学出版社，2000．
[14] 李心合．利益相关者财务控制论．财会通讯．2001，6：7-8．
[15] David J. Collis, Cynthia A. Montgomery. Corporate Strategy—Resources and the Scope of the Film. Mcgraw-Hill Companies, 1997:276-319.
[16] Richard B. Chase, Nicholas J. Aquilano, F. Robert Jacobs. Operations Management for Competitive Advantage．北京：机械工业出版社影印，2002：22-28．
[17] [美]迈克尔·波特．陈小悦．竞争战略．北京：华夏出版社，1997：158-243．
[18] 中华人民共和国国家经济贸易委员会．发电设备可靠性评价规程．北京：电力出版社，2001：1-10．
[19] 张启銮，李延喜，刘艳萍．会计学．大连：大连理工大学出版社，1998：45-52．
[20] Stephen S Riceman, Steven F Cahan, Mohan Lal. Do Managers Perform Better Under EVA Bonus Schemes. Working Paper Massey University, 1998:298-311.
[21] [美]Al．埃巴．凌晓东．经济增加值—如何为股东创造财富．北京：中信出版社，2001：205-245．
[22] [美]彼得．F．德鲁克．李焰，江娅译．公司绩效测评．北京：中国人民大学出版社和哈佛商学院出版社，1999：20-265．
[23] 栾庆伟，迟国泰．财务管理．大连：大连理工大学出版社，2000：20-21．
[24] 汪家常，魏立江．业绩管理．大连：东北财经大学出版社，2001：81-154．