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论文编号：	826
作者编号：	2220060660
上传时间：	2008/6/26 8:50:42
中文题目：	企业集团综合绩效评价指标体系研
英文题目：	The study of group Company
指导老师：	周晓苏
中文关键字：	企业集团 综合绩效 评价指标
英文关键字：	Group Company Performance Eval
中文摘要：	随着经济的发展，许多企业纷纷走向集团化的道路。然而随着集团规模的扩大，集团公司管理的幅度和难度也在增加，集团公司就需要建立有效的内部控制系统，实现有效的监督和激励。因此，集团公司运用合理的绩效评价体系对所属企业进行综合评价就显得十分重要，综合绩效评价结果为集团公司策略制定和战略发展规划提供必要的信息，从而指导集团内部所属企业高效率的运作和战略发展。 绩效评价是建立激励约束制度的基础，是完善公司治理的一个重要部分；它又是一种管理制度，是随着管理思想的变革而变革的。绩效评价体系是“一套信号机制”，将所有者目标传递给经营者，使经营者的努力方向与所有者目标一致，通过减少两者的信息不对称，减少代理成本。 要减少代理成本，就要准确衡量经营者为所有者创造的价值。企业的价值包括短期经济效益价值和长期发展战略价值，两者在一定程度上有替代关系。经济增加值是衡量企业短期经济效益的较优指标，很好地处理了市场风险、研发投资对经济效益的影响，能准确衡量经营者对所有者创造的财富，代理成本较低。从企业与顾客的关系、企业与员工的关系、企业创新与学习能力、企业的制度建设及企业的社会责任等方面来衡量企业的长期发展价值，代理成本也较低。 绩效评价具有很强的个性，很难建立一个既适合所有企业又包含具体指标的绩效评价体系。本文只是根据建立指标评价体系是体现集团战略及减少代理成本的内在要求，结合经济增加值和战略平衡计分卡的理论，提出一个绩效评价体系的框架，在此框架下，从实践的角度对一个集团企业的绩效评价体系进行了设置。
英文摘要：	With the economic development of China, many companies are beginning to find out ways to form a large business group or to be a member of a group. But the difficulty of management remains a big problem to the group company while expanding. An effective controlling system need be set up in group company to realize effective supervision. It's very important to use comprehensive performance evaluation methods to evaluate the subsidiaries' performance. The result derived from the evaluation may provide absolutely necessary information for the group company to make tactic and layout of strategy development, and direct the subsidary company to efficiently run and operate and tactic development. Performance evaluation, an important part in perfecting company management plays a basic role in construction of incentive system and constraint system. It is also a management system that changes as the management thoughts change. The performance evaluation system is "a suit of signal system" transferring the owner's object to the manager, thus the manager's efforts will accord with the objects. In fact it reduces the agent cost by narrowing the information gap. To reduce the agent cost, we must weigh the value created by the manager as precisely as possible.The enterprise value includes the short -term economic performance and the long-term development and strategy value that can substitute each other to some extent. Economic Value Added (EVA) is a good tool to measure short-term economic results, which can accurately weigh the value created by the manager with low agent cost because it can deal with the market risks and the influence on economic performance caused by research-developed investment.The agent cost may also keep low, if we assess the enterprise's long-term development value from the relation between enterprise and its patrons and staff, the power of learning and innovation, the management system construction and the social responsibility. II Abstract Performance evaluation has strong personality; it is very hard to construct a perfect one containing concrete appraisal indices that suits every enterprise. Considering both the fact that index assessment system is an internal demand for reducing the agent cost and embodifying the group tactic, this paper puts foreword a frame of results system on the basis of the EVA theory and the Balance Scorecard theory. Under this frame, the performance evaluation system of one group company is set from the aspect of practice.
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