电子商务企业业绩评价指标体系研究
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摘要
业绩评价、分散决策与薪酬政策被视为现代公司控制体系的三大支柱，其中业绩评价是现代企业控制系统中的关键。知识经济时代中电子商务已经成为引人注目的主旋律，如何利用这种网络环境，并将其与企业的发展战略结合起来，已成为现代企业需要迫切思考的课题。本篇论文正是从这样的一个角度出发，研究如何建立电子商务企业的业绩评价指标体系，分别用定性分析及定量计算的方法，多角度综合分析评价利用电子商务平台的企业的经营业绩。
本文选题来自于国家自然科学基金重点项目“电子商务环境下的管理理论与方法”(项目号：70031020)的子课题。本文在全面分析电子商务环境给现代企业带来的机遇和挑战的基础之上，比较分析了传统企业业绩评价指标体系的局限性，指出电子商务企业的业绩评价应从其自身特点出发，建立以企业价值为导向的评价指标体系。财务指标体系主要从经济增加值(EVA)、价值增加系数(VAI)、综合计分模型等三个方面综合考虑。为了验证本文提出的电子商务企业业绩评价指标体系，作者以中国电子商务协会公布的中国电子商务500强企业名单中抽取样本公司29家进行实证分析，实证分析以样本公司公开发布的财务信息为基础。测试结果表示，经济增加值基本可以描述电子商务企业的价值创造过程；价值增加系数与电子商务企业的业绩相关程度尚可，但需要进一步的修正和检验；综合计分模型适用于电子商务企业。
总的说来，本文为电子商务企业的业绩评价体系的建立进行了大胆的尝试和有效的探讨，具有一定的创新性和可行性。尤其是价值增加系数的提出，体现了作者对电子商务领域独特的理解，具有一定的理论水平和实践意义。
Performance Evaluation, Decentralization Decision-making and Pay Policies are the three pillars in modern corporation administration, among which Performance Evaluation plays a key role in internal control. Performance Evaluation is of great importance in modem corporation administration,In Knowledge Economics, Electronic-Business (E-business) has become the most attractive business pattern. How to utilize the new pattern and how to combine it with the company's strategic plan have been the most favorable research topics in China's enterprises.
This dissertation is belonged to the sub-project of National Natural Science Foundation Key Projects-Management Theory and Methodology under Electronic-Business Environment (Project Number: 70031020). To achieve the above goal, this paper makes research on how to build up Performance Evaluation system for E-business companies. By qualitative and quantitative analysis, the paper mainly discusses the financial evaluation metrics. On the basis of the challenges brought by the E-business atmosphere, the paper analyzes the limitedness in traditional Performance Evaluation methods. The paper suggests the E-business Corporation adopts a value-added performance evaluation system, which is composed of EVA, VAI and CSM.
To testify the feasibility of the evaluation system, the paper made an empirical research on 29 companies selected from China's E-business 500 randomly. The results show that EVA can illustrate the value added process in the E-business Corporation; the relation between VAI and the performance of E-business Corporation is satisfied; CSM is adaptive to E-business Corporation.
In a word, the paper boldly tries to come up some original ideas in performance evaluation of E-business Corporation. The performance evaluation system is feasible and effective in the field of E-business research.
本文选题来自于国家自然科学基金重点项目“电子商务环境下的管理理论与方法”(项目号：70031020)的子课题。本文在全面分析电子商务环境给现代企业带来的机遇和挑战的基础之上，比较分析了传统企业业绩评价指标体系的局限性，指出电子商务企业的业绩评价应从其自身特点出发，建立以企业价值为导向的评价指标体系。财务指标体系主要从经济增加值(EVA)、价值增加系数(VAI)、综合计分模型等三个方面综合考虑。为了验证本文提出的电子商务企业业绩评价指标体系，作者以中国电子商务协会公布的中国电子商务500强企业名单中抽取样本公司29家进行实证分析，实证分析以样本公司公开发布的财务信息为基础。测试结果表示，经济增加值基本可以描述电子商务企业的价值创造过程；价值增加系数与电子商务企业的业绩相关程度尚可，但需要进一步的修正和检验；综合计分模型适用于电子商务企业。
总的说来，本文为电子商务企业的业绩评价体系的建立进行了大胆的尝试和有效的探讨，具有一定的创新性和可行性。尤其是价值增加系数的提出，体现了作者对电子商务领域独特的理解，具有一定的理论水平和实践意义。
Performance Evaluation, Decentralization Decision-making and Pay Policies are the three pillars in modern corporation administration, among which Performance Evaluation plays a key role in internal control. Performance Evaluation is of great importance in modem corporation administration,In Knowledge Economics, Electronic-Business (E-business) has become the most attractive business pattern. How to utilize the new pattern and how to combine it with the company's strategic plan have been the most favorable research topics in China's enterprises.
This dissertation is belonged to the sub-project of National Natural Science Foundation Key Projects-Management Theory and Methodology under Electronic-Business Environment (Project Number: 70031020). To achieve the above goal, this paper makes research on how to build up Performance Evaluation system for E-business companies. By qualitative and quantitative analysis, the paper mainly discusses the financial evaluation metrics. On the basis of the challenges brought by the E-business atmosphere, the paper analyzes the limitedness in traditional Performance Evaluation methods. The paper suggests the E-business Corporation adopts a value-added performance evaluation system, which is composed of EVA, VAI and CSM.
To testify the feasibility of the evaluation system, the paper made an empirical research on 29 companies selected from China's E-business 500 randomly. The results show that EVA can illustrate the value added process in the E-business Corporation; the relation between VAI and the performance of E-business Corporation is satisfied; CSM is adaptive to E-business Corporation.
In a word, the paper boldly tries to come up some original ideas in performance evaluation of E-business Corporation. The performance evaluation system is feasible and effective in the field of E-business research.
引文
1 牟彤华．电子商务的绩效分析．企业经济．2003，6：26．
2 Dugan S. M. Where Will E-business Take You. Infoworld. 2000, 4:49-52.
3 梁春晓，安徽．电子商务—从理念到行动．清华大学出版社．2001：117．
4 中国电子商务年鉴．中国电子商务年鉴出版社。2002：23．
5 Mohan Venkatachalam,Suresh Kotha. Managerial Actions, Stock Returns, and Earnings: The Case of B-2-B Internet Firms, Journal of Accounting Research, Vol. 40, No. 2, May 2002: 529-557.
6 Bennett Stewart. The quest for value, the EVA? Management guide. Published byHarper Business.1991: 5-6.
7 Fredrik Weissenrieder. Value Based Management: Economic Value Added or Cash Value Added?". 2002: 2-5.
8 David Otley. Performance management: a framework for management control systems research. Management Accounting Research. 1999, 10:36.
9 Lebas. Michel. Pertbrmance measurement and performance management. International Journal of Production Economics. Vol 41. Issue 1-3:11-12.
10 Robert Kaplan and David Norton. "The Balanced Scorecard-Measures That Drive Performance, "Harvard Business Review. 1992, January-February:71-79.
11 宋力．曹颖．资本管理与股份公司业绩评价体系的构建．东北财经大学学报．2001，1：82-84．
12 朱云峰．秦秋英．企业业绩评价体系探讨．江苏理工大学学报(社会科学版)．2001，4：35-38．
13 张蕊．新时期企业财务业绩评价指标体系研究．财会月刊．2002，7：14-15．
14 汤建良．试论企业业绩评价新体系．会计之友．2001，8：17．
15 朱文．企业总体业绩评价指标体系构建．四川会计．2001，11：22-23．
16 夏明会．互联网公司业绩评价体系初探．中国农业会计．2002，8：38-39．
17 劳汉生，许康，肖小波．论电子商务与管理数字化的同步发展．湖南大学学报．2002，3：20．
18 陈旭．电子商务与企业管理信息系统的构架．重庆工学院学报．2002，2：21．
19 贾伟．EDI与电子商务．山西财经大学学报．2001，1：105．
20 杨宝根等．必由之路——从商务电子化到电子商务．中国电子商务．2002，12：68．
21 姚国章．电子商务与企业管理．北京大学出版社．2002，1：6-8．
22 谢宇莹．试论电子商务的发展对财务报表的影响．南京经济学院学报．2001，4：40．
23 赵蓬．电子商务中的虚拟企业．北方经济．2000，S1：78-80．
24 方美琪．电子商务概论．清华大学出版社．第二版．2002，1：197-199．
25 李鹏．陈仲生．e化定制—电子商务和数字化定制经济．计算机周刊，2000，36：11．
26 吴丹．电子商务中的市场营销：变革与新策略．现代管理科半．2000，4：10-11．
27 Arther.W.Brain. Increasing Returns and New Business World. Harvard Business Review. 1995, 4:23-28.
28 王学东．企业电子商务管理．高等教育出版社．第二版．2002：25-32．
29 徐操志、许庆瑞．关于业绩评价新范式的思考．自然辩证法通讯．2002，5：46-49．
30 韩东平、陈东升、于丽燕．管理者经营业绩三种评价方法的比较研究．决策借鉴．2000，2：60-62．
31 杨国彬．中美企业绩效评价指标的几点比较．重庆工学院学报．2001，2：15-16．
32 Ronald E. Shrieves, John M. Wachowicz. Free Cash Flow, Economic Value Added, and Net Present Value: A Reconciliation of Variations of Discounted-Cash-Flow Valuation. Working paper. College of Business Administration. University of Tennessee. June 2000: 9-14.
33 Bennett Stewart. EVA: fact and fantasy. 1993, HTTP://www.EVA.com/papers.
34 Suresh Kotha, The Value Relevance of Network Advantages: The Case of E-Commerce Firms, Journal of Accounting Research, Vol. 41, No. 1, March 2003: 135-163.
2 Dugan S. M. Where Will E-business Take You. Infoworld. 2000, 4:49-52.
3 梁春晓，安徽．电子商务—从理念到行动．清华大学出版社．2001：117．
4 中国电子商务年鉴．中国电子商务年鉴出版社。2002：23．
5 Mohan Venkatachalam,Suresh Kotha. Managerial Actions, Stock Returns, and Earnings: The Case of B-2-B Internet Firms, Journal of Accounting Research, Vol. 40, No. 2, May 2002: 529-557.
6 Bennett Stewart. The quest for value, the EVA? Management guide. Published byHarper Business.1991: 5-6.
7 Fredrik Weissenrieder. Value Based Management: Economic Value Added or Cash Value Added?". 2002: 2-5.
8 David Otley. Performance management: a framework for management control systems research. Management Accounting Research. 1999, 10:36.
9 Lebas. Michel. Pertbrmance measurement and performance management. International Journal of Production Economics. Vol 41. Issue 1-3:11-12.
10 Robert Kaplan and David Norton. "The Balanced Scorecard-Measures That Drive Performance, "Harvard Business Review. 1992, January-February:71-79.
11 宋力．曹颖．资本管理与股份公司业绩评价体系的构建．东北财经大学学报．2001，1：82-84．
12 朱云峰．秦秋英．企业业绩评价体系探讨．江苏理工大学学报(社会科学版)．2001，4：35-38．
13 张蕊．新时期企业财务业绩评价指标体系研究．财会月刊．2002，7：14-15．
14 汤建良．试论企业业绩评价新体系．会计之友．2001，8：17．
15 朱文．企业总体业绩评价指标体系构建．四川会计．2001，11：22-23．
16 夏明会．互联网公司业绩评价体系初探．中国农业会计．2002，8：38-39．
17 劳汉生，许康，肖小波．论电子商务与管理数字化的同步发展．湖南大学学报．2002，3：20．
18 陈旭．电子商务与企业管理信息系统的构架．重庆工学院学报．2002，2：21．
19 贾伟．EDI与电子商务．山西财经大学学报．2001，1：105．
20 杨宝根等．必由之路——从商务电子化到电子商务．中国电子商务．2002，12：68．
21 姚国章．电子商务与企业管理．北京大学出版社．2002，1：6-8．
22 谢宇莹．试论电子商务的发展对财务报表的影响．南京经济学院学报．2001，4：40．
23 赵蓬．电子商务中的虚拟企业．北方经济．2000，S1：78-80．
24 方美琪．电子商务概论．清华大学出版社．第二版．2002，1：197-199．
25 李鹏．陈仲生．e化定制—电子商务和数字化定制经济．计算机周刊，2000，36：11．
26 吴丹．电子商务中的市场营销：变革与新策略．现代管理科半．2000，4：10-11．
27 Arther.W.Brain. Increasing Returns and New Business World. Harvard Business Review. 1995, 4:23-28.
28 王学东．企业电子商务管理．高等教育出版社．第二版．2002：25-32．
29 徐操志、许庆瑞．关于业绩评价新范式的思考．自然辩证法通讯．2002，5：46-49．
30 韩东平、陈东升、于丽燕．管理者经营业绩三种评价方法的比较研究．决策借鉴．2000，2：60-62．
31 杨国彬．中美企业绩效评价指标的几点比较．重庆工学院学报．2001，2：15-16．
32 Ronald E. Shrieves, John M. Wachowicz. Free Cash Flow, Economic Value Added, and Net Present Value: A Reconciliation of Variations of Discounted-Cash-Flow Valuation. Working paper. College of Business Administration. University of Tennessee. June 2000: 9-14.
33 Bennett Stewart. EVA: fact and fantasy. 1993, HTTP://www.EVA.com/papers.
34 Suresh Kotha, The Value Relevance of Network Advantages: The Case of E-Commerce Firms, Journal of Accounting Research, Vol. 41, No. 1, March 2003: 135-163.