高新技术企业动态战略绩效评价研究
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摘要
高新技术企业是一个国家或地区提高综合竞争力、实现可持续发展和技术创新的主导力量。绩效评价对高新技术企业的经营管理起着至关重要的作用,涉及企业核心竞争力的形成,影响着企业的生存和发展。完善高新技术企业绩效评价体系具有重要的理论价值和现实意义。
以财务指标为主、面向企业内部的传统绩效评价系统由于信息反馈的滞后性,偏重短期利益和内部利益、忽视无形资产收益等固有缺陷已经不能适应环境变化及企业管理变革的要求。
高新技术企业的经营特点,要求企业绩效评价系统应与企业战略经营目标紧密结合在一起,把绩效评价纳入整个战略管理过程之中,实施战略性绩效评价。高新技术企业的组织结构特点,要求高新技术企业绩效评价系统具有导向性,从过去静态的结果评价向动态的过程评价过渡,由事后监控管理向趋势预测转变,以实现实时控制、引导企业管理和提供解决方案的导向作用。
本文在消化吸收国内外有关高新技术企业绩效评价研究成果的基础上,利用经济学和管理学的相关理论和方法,对高新技术企业绩效评价进行了系统研究。首先,通过对高新技术企业绩效管理的特征分析得出高新技术企业动态战略绩效评价方法,在使用决策实验室法确定平衡计分卡中的因果关系的基础上,利用系统动力学方法来解决平衡计分卡因果关系中的反馈性、时间延迟和非线性关系等问题,有效地解决高新技术企业平衡计分卡所存在的简单因果关系和动态不足等问题,并给出了设计原则和构建路径;其次设计具有高新技术企业特征的评价指标体系和动态战略绩效评价方法模型,并通过计算机模拟,得到在不同的策略下战略绩效改进效果的对比情况,为决策者选择最合理的策略提供支持;最后针对东北工业基地某高新技术企业进行实证研究;给出可以保障绩效评价体系在企业中高效实施的策略。
论文在综合与深入研究基础上提出高新技术企业动态战略绩效评价体系模型,弥补了传统绩效评价体系的不足;构建了基于平衡计分卡的高新技术企业动态战略绩效评价指标体系;创造性地将决策实验室法、平衡计分卡和系统动力学相结合,充分发挥其在复杂因果关系分析、战略绩效评价和动态性的优势,应用于高新技术企业的绩效评价,并选择典型企业进行了实证研究,取得较好应用成果;从企业外部环境适应视角和内部绩效管理需要,提出了高新技术企业基于动态战略绩效评价的企业提升策略。
Hi-tech enterprises are the leading force of increasing national or regional overall competitiveness, achieving sustainable development and technological innovation. Performance evaluation plays a vital role in the operation and management of Hi-tech enterprises, which is involved with the formation of enterprises’core competitiveness and affects the survival and development of enterprises. These must have certain application value and practical significance for the improvement of staff performance levels, providing theoretical guidance and strategies supporting, consummating performance evaluation of high-tech enterprises.
The traditional performance evaluation system concentrates mainly on financial indicators, faces inside of the enterprises, emphasizes on short-term interests and internal interests, delays feedback information and ignores the proceeds of intangible assets. Due to these inherent defects, it has been not adapted to environmental changes and the requirements of corporate governance reform.
The operating characteristics of high-tech enterprises require the enterprise’s performance evaluation system should be closely integrated with corporate strategy operating objectives, brought into the entire strategic management process. The characteristics of Hi-tech enterprise organizational structure require the performance evaluation system of high-tech enterprise make the transition from the past static result evaluation to dynamic process evaluation and transform from monitoring management after the event to the trend prediction, thus, to realize to control in real-time, to lead enterpeise managment and provide solutions.
Digesting and absorbing the outcome of domestic and abroad Hi-tech enterprises’performance evaluation, this paper utilizes related theories and methods of economics and management, does systemic research work on the performance evaluation of high-tech enterprises. First of all, through the characteristics analysis of high-tech enterprise performance management, a dynamic strategic performance evaluationt system of high-tech enterprises is proposed by using decision-making laboratory to determine the causal relationships in the Balanced Scorecard method, taking advantage of system dynamics methods to solve the feedback characteristic, the time delay and non-linear relations and other issues among causal relationships, effectively solve simple causal relationships, dynamic lack, and other issues existing in the Balanced Scorecard method; meanwhile, the principles of design and the path of construction are given; subsequently, the evaluation indicators system and the model of dynamic strategic performance evaluation method are designed with the characteristics of Hi-tech enterprises, the strategic performance improvements under different strategies can be compared through computer simulation, thereby, to provide the most reasonable strategy for decision-makers; finally, the more comprehensive empirical research is implemented aimed at a certain Hi-tech enterprise of the northeast industrial; and the actualization strategies are concluded to guarantee the smooth implementation of performance evaluation system in enterprises.
The paper proposes a dynamic evaluation system model of Hi-tech enterprises’strategic performance based on deep study; makes up for the traditional lacks of performance evaluation system; constructs Hi-tech enterprises’dynamic stratgic performance evaluation indicators system based on the Balanced Scorecard strategic performance evaluation of dynamic systems; creatively integrate decision-making laboratory law, the Balanced Scorecard and system dynamics, give full play on the analysis of complicated causual relationship, strategic performance evaluation and dynamic advantages, apply it to the performance evaluation of high-tech enterprises, and implement empirical research on a typical enterprise, application of the results obtained ; proposes the improvement strategies of high-tech enterprise based on dynamic strategic performance from the view of enterprises’improvement to the external environment and the need of internal performance management.
以财务指标为主、面向企业内部的传统绩效评价系统由于信息反馈的滞后性,偏重短期利益和内部利益、忽视无形资产收益等固有缺陷已经不能适应环境变化及企业管理变革的要求。
高新技术企业的经营特点,要求企业绩效评价系统应与企业战略经营目标紧密结合在一起,把绩效评价纳入整个战略管理过程之中,实施战略性绩效评价。高新技术企业的组织结构特点,要求高新技术企业绩效评价系统具有导向性,从过去静态的结果评价向动态的过程评价过渡,由事后监控管理向趋势预测转变,以实现实时控制、引导企业管理和提供解决方案的导向作用。
本文在消化吸收国内外有关高新技术企业绩效评价研究成果的基础上,利用经济学和管理学的相关理论和方法,对高新技术企业绩效评价进行了系统研究。首先,通过对高新技术企业绩效管理的特征分析得出高新技术企业动态战略绩效评价方法,在使用决策实验室法确定平衡计分卡中的因果关系的基础上,利用系统动力学方法来解决平衡计分卡因果关系中的反馈性、时间延迟和非线性关系等问题,有效地解决高新技术企业平衡计分卡所存在的简单因果关系和动态不足等问题,并给出了设计原则和构建路径;其次设计具有高新技术企业特征的评价指标体系和动态战略绩效评价方法模型,并通过计算机模拟,得到在不同的策略下战略绩效改进效果的对比情况,为决策者选择最合理的策略提供支持;最后针对东北工业基地某高新技术企业进行实证研究;给出可以保障绩效评价体系在企业中高效实施的策略。
论文在综合与深入研究基础上提出高新技术企业动态战略绩效评价体系模型,弥补了传统绩效评价体系的不足;构建了基于平衡计分卡的高新技术企业动态战略绩效评价指标体系;创造性地将决策实验室法、平衡计分卡和系统动力学相结合,充分发挥其在复杂因果关系分析、战略绩效评价和动态性的优势,应用于高新技术企业的绩效评价,并选择典型企业进行了实证研究,取得较好应用成果;从企业外部环境适应视角和内部绩效管理需要,提出了高新技术企业基于动态战略绩效评价的企业提升策略。
Hi-tech enterprises are the leading force of increasing national or regional overall competitiveness, achieving sustainable development and technological innovation. Performance evaluation plays a vital role in the operation and management of Hi-tech enterprises, which is involved with the formation of enterprises’core competitiveness and affects the survival and development of enterprises. These must have certain application value and practical significance for the improvement of staff performance levels, providing theoretical guidance and strategies supporting, consummating performance evaluation of high-tech enterprises.
The traditional performance evaluation system concentrates mainly on financial indicators, faces inside of the enterprises, emphasizes on short-term interests and internal interests, delays feedback information and ignores the proceeds of intangible assets. Due to these inherent defects, it has been not adapted to environmental changes and the requirements of corporate governance reform.
The operating characteristics of high-tech enterprises require the enterprise’s performance evaluation system should be closely integrated with corporate strategy operating objectives, brought into the entire strategic management process. The characteristics of Hi-tech enterprise organizational structure require the performance evaluation system of high-tech enterprise make the transition from the past static result evaluation to dynamic process evaluation and transform from monitoring management after the event to the trend prediction, thus, to realize to control in real-time, to lead enterpeise managment and provide solutions.
Digesting and absorbing the outcome of domestic and abroad Hi-tech enterprises’performance evaluation, this paper utilizes related theories and methods of economics and management, does systemic research work on the performance evaluation of high-tech enterprises. First of all, through the characteristics analysis of high-tech enterprise performance management, a dynamic strategic performance evaluationt system of high-tech enterprises is proposed by using decision-making laboratory to determine the causal relationships in the Balanced Scorecard method, taking advantage of system dynamics methods to solve the feedback characteristic, the time delay and non-linear relations and other issues among causal relationships, effectively solve simple causal relationships, dynamic lack, and other issues existing in the Balanced Scorecard method; meanwhile, the principles of design and the path of construction are given; subsequently, the evaluation indicators system and the model of dynamic strategic performance evaluation method are designed with the characteristics of Hi-tech enterprises, the strategic performance improvements under different strategies can be compared through computer simulation, thereby, to provide the most reasonable strategy for decision-makers; finally, the more comprehensive empirical research is implemented aimed at a certain Hi-tech enterprise of the northeast industrial; and the actualization strategies are concluded to guarantee the smooth implementation of performance evaluation system in enterprises.
The paper proposes a dynamic evaluation system model of Hi-tech enterprises’strategic performance based on deep study; makes up for the traditional lacks of performance evaluation system; constructs Hi-tech enterprises’dynamic stratgic performance evaluation indicators system based on the Balanced Scorecard strategic performance evaluation of dynamic systems; creatively integrate decision-making laboratory law, the Balanced Scorecard and system dynamics, give full play on the analysis of complicated causual relationship, strategic performance evaluation and dynamic advantages, apply it to the performance evaluation of high-tech enterprises, and implement empirical research on a typical enterprise, application of the results obtained ; proposes the improvement strategies of high-tech enterprise based on dynamic strategic performance from the view of enterprises’improvement to the external environment and the need of internal performance management.
引文
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