附录A
论企业经营业绩评价系统的构建企业作为盈利性组织，其目标是追求经济效益，企业的经济效益集中体现在经营业绩上。业绩，也称为效绩，绩效、成效等，反映的是人们从事某一活动所取得的成绩或成果，经营业绩是企业在一定时期内利用其有限的资源从事经营活动取得的成果，表现为企业经营效益和经营者业绩两方面。《辞海》中对“评价”的解释是：“评定货物的价格、还价。今也指衡量人物或事物的价值。”价格是价值的货币表现，评价实际上是一个判定价值的过程，就如《现代汉语词典》中的解释：“评价”是“评定价值高低、评定的价值”，管理活动中的评价是指根据确定的目标来测定对象系统的属性，并将这种属性变为客观定量的价值或者主观效用的行为。评价作为判定人或事物价值的一种观念性活动，包括确定评价目的、选定评价标准(或评价参照系统)，获取评价信息，形成价值判断四个环节。
企业经营业绩评价是指运用科学，规范的评价方法，采用特定的指标体系，对照统一的评价标准，按照一定的程序，进行定量及定性分析，对企业一定经营期间的经营效益和经营者业绩作出真实、客观、公正的综合评判。它是评价理论方法在经济领域的具体应用，它是在会计学和财务管理的基础上，运用计量经济学原理和现代分析技术而建立起来的剖析企业经营过程，真实反映企业现实经济状况，预测企业未来发展前景的一门科学。建立和推行企业经营业绩评价制度，科学的评判企业经营成果，有助于正确引导企业经营行为，帮助企业寻找经营差距及产生的原因，提高经济效益。同时，也为各有关部门对企业实施间接管理，加强宏观调控、制定经济政策和考核企业经营管理者业绩提供依据。企业经营业绩评价系统的构建与实施必须建立在一定的理论基础之上，符合一定的原则，才能发挥其良好的功能，从而使业绩评价“客观”、“公平”、“合理”。
1企业经营业绩评价系统的理论基础
(1) 资本保全理论
在市场经济条件下，企业是出资者的企业，是一个资本集合体，所有者是惟一的剩余风险承担者和剩余权益享受者，出资者利益是企业最高利益。企业追求利益最大化直接表现为资本增值最大化，要求用尽可能小的垫支资本去获取尽可能大的资本利益。企业经营业绩评价的一个基本前提是企业资本增值最大化。因此，资本保全观念的选择就构成了业绩评价的重要理论基础。资本保值增值的实质是实现资本收益最大化，是在资本经营状态
下所得与所费关系的具体体现，即用尽可能小的垫支资本去获取尽可能大的资本利益。因此，所得与所费之间的对比成为企业经营业绩评价的基本表达形式。
(2) 委托代理理论
委托代理理论认为，企业本质是若干人之间的一组相互重叠“代理关系的综合”，随着所有权与经营权的分离，所有者与经营者的关系是委托代理关系。在信息不对称的情况下，委托人和代理人之间的契约是不完全的，代理人在其从事的业务范围内拥有比别人更全面，更准确的知识和信息，委托人很难准确判断代理人的努力程度，代理人是否存在机会主义行为。由于代理人是一个具有独立利益和行为目标的“经济人”，他们的行为目标与委托人的利益目标不可能完全一致，在代理过程中可能产生职务怠慢、损害和侵蚀委托人利益的“道德风险”和“逆向选择”问题，这些决定了企业业绩评价制度存在的逻辑基础。
(3) 系统理论
根据系统论的观念，企业是一个人造的开放系统，其经营既受外部因素影响，又受内部环境条件的制约，因此企业经营业绩的评价也要受外部经营环境(包括客户、竞争者，供货者等)的重大影响。构建企业经营业绩评价体系，就要从系统的观念出发，借助系统分析及运筹学、控制论等其他方法，通过对企业经营管理系统的分析和评价指标、评价标准、评价方法等相关要素的分析，对系统内整体与局部之间、系统与外部环境之间的相互联系、相互作用、相互制约关系进行综合考察，设计出满足实践需要的企业经营业绩评价系统。系统理论主要指导企业经营业绩评价约束和行为理论的建立和发展，其具体影响主要体现在：首先，它可以为业绩评价系统的建立提供一种观念上的指导，有助于评价主体从全面、系统、完整的角度去分析和研究业绩评价系统及其相互关系；其次，它可以帮助评价主体在研究业绩评价系统各个具体问题时注重研究它们之间的关系及其相互的影响。因此，在建立业绩评价系统时，应强调整个系统的最优化而不是系统要素的最优化，应设置非财务指标全面地考虑所有利益相关者的评价目标。
(4) 权变管理理论
权变管理理论考虑到有关环境的变数同相应的管理观念和技术之间的关系，使采用的管理观念和技术能有效地达到目标。环境变量与管理变量之间的函数关系是权变关系，这是权变管理理论的核心内容。业绩评价系统的建立，应有权变的观念，建立一种权变的业绩评价的方法结构。其设计必须建立在对企业内、外环境进行分析的基础上，综合考虑社会变量、环境因素、组织特性，用户特征的影响，并随着环境变化进行调整。企业应将制
定权变计划作为业绩评价系统的组成部分，当业绩评价结果显示企业需要立即采取重大变革时，适当的权变战略可以快速地被实施。随着权变战略的实施，业绩评价系统也应作相应的调整，以保持与战略实施计划的一致性。
2 企业经营业绩评价系统的构建原则
(1) 定量评价与定性评价相结合原则
定量评价是衡量企业经营业绩的一个重要方面，其最大的优势是形式的直观性和结果的可比性。但是定量评价所依赖的数据主要来源于企业会计报表提供的历史性静态文件，这本质上属于一种短期业绩的计量，容易助长企业经营者的急功近利思想和短期投机行为，影响企业的长远发展。知识经济时代的企业管理重心正由实物资本转向技术、知识、人才等无形资本，因此在评价企业经营业绩时应该关注企业市场价值、品牌价值、新产品开发等反映创新能力的非财务指标。将传统的财务指标定量评价与非财务指标的定性评价相结合是企业经营业绩评价的必然趋势。
(2) 科学性与全面性相结合原则
业绩评价作为主观反映客观的工具，要遵循“实事求是”的原则，正确理解有关经济范畴，并正确分析客观对象的数量特征，据以将经济发展的规律反映到评价系统设计中。科学性原则要通过业绩评价内涵的正确性、指标体系设计的完备性、数学处理方法的逻辑严密性等方面体现出来。同时由于经营活动和业绩评价本身又受多种因素的影响，要真实反映企业的业绩水准，就必须建立一个全面反映各有关要素和各有关环节的、能综合揭示企业业绩的评价系统，分别设计相应的评价指标客观评价企业盈利能力、营运能力、偿债能力、收益质量、发展能力和社会贡献能力等方面状况，全面实现企业经营业绩评价的目的。
(3) 可操作性原则
可操作性原则，要求评价过程中所使用的数据均可从现有的会计核算、统计核算和业务核算数据中获得，以这些可验证的资料为基础，才能使评价结论不偏不倚。鉴于我国评价结果使用者的素质普遍较低，评价过程和结果的表述形式应符合中国人的思维习惯、文化特征与价值观念。可操作性应是设计业绩评价系统必须考虑的一项重要因素，离开了可操作性，再科学、合理、系统、全面的评价系统也是枉然。因此，评价系统设计要本着定义明确、简明扼要、结构合理的原则，在现有条件下，便于评价人员理解和填报，正确使用评价结论。
(4) 对比性原则
评价企业经营业绩，数字是相对最佳的衡量工具，但缺乏对比的基准数字资料没有任何意义。企业业绩的大小，只有与其过去记录、预算目标及同业水准等加以比较，才能显示出业绩的优劣。所以，在评价与考核企业业绩时，将其实际经营结果所产生的数值与一定的基准资料进行比较分析才有意义。
(5) 成本效益原则
评价系统的数据收集、计算与利用不是没有代价的，在设计评价指标体系与指标项目的过程中应充分考虑成本效益原则。某些指标固然很有用，如果为取得该项指标数据所花费的成本大于其所能带来的利益，一般应考虑其必要性或放弃该指标而采用其他成本较低的替代指标。当然，在现有的计量理论与技术条件下，要准确计算评价系统的成本与效益是不现实的。尽管如此，人们在构建评价系统时，仍需要对成本与效益因素进行衡量和判断。
(6) 业绩评价与业绩管理相结合原则
业绩管理是通过业绩指标的设计、衡量和差异分析来促进业绩提高的管理系统，它可以和业绩评价相结合，形成全员、全过程的管理系统。业绩评价的考核是以人为对象的，目的是要激励经营者和广大员工。但促进人的积极性发挥的根本目的仍然是业绩提高，并且业绩提高的最终途径和方式仍然要具体到过程和技术因素，所以，业绩评价和业绩管理的根本目的相同，其功能也是相辅相成的。
3企业经营业绩评价系统的构成要素
(1) 评价主体
企业经营业绩评价都是由特定主体进行的、有特定目的的评价活动，这是经营业绩评价的原动力问题，它是以对企业及其相关利益主体的认识为基础的。在知识经济时代，人力资本是企业价值增值的重要源泉，职工也与股东一样承担了与企业经营效益相关的风险，使企业成为财务资本和知识资本共有的企业。同时，随着股权分散和流动增加，大型企业的经营状况对国民经济的影响，龙头企业对上下游企业的影响和控制，企业之间战略合作关系的发展，使企业呈现出“社会的企业”的特征。这样，企业经营业绩评价就不仅仅是所有者的责任与权利，而是成了职工、政府、社会共同关注的焦点。按照业绩评价的主体和目的的不同，业绩评价可以细分为以下四个方面：资源提供者(包括投资者、债权人和职工等)对于经营业绩的评价；潜在投资者对作为投资对象的企业的价值分析；政府管理
部门进行的以企业所提供的税金、环保等为主要内容的社会贡献评价；经营者进行的内部管理业绩评价。由此构成企业经营业绩评价主体的四个层面。
(2) 评价客体
经营业绩评价体系有两个评价客体：即企业和经营管理者，两者既有联系又有区别。评价的结果对评价客体必然会产生影响，关系到其未来的发展方向与利益大小。对企业的评价关系到企业是扩张、维持、重组、收缩或退出；对经营者的评价关系其薪酬、奖惩、升降等问题。评价的客体是由评价主体根据需要确定的，如2002年2月22日财政部五部委修订的《企业效绩评价操作细则》将工商类竞争性企业总体上作为评价客体，但具体的评价对象视实际情况而定；国务院国有资产监督管理委员会颁布于2004年1月1日施行的《中央企业负责人经营业绩考核暂行办法》将国资委履行出资人职责的国有及国有控股企业的负责人列为评价对象。
(3) 评价目标
企业经营业绩评价系统的目标是整个系统运行的指南和目的，没有明确的目标，整个业绩评价系统将处于无序状态。通过评价判断企业总体经营状况，总结经验和优劣势，发现不足与差距，对企业进行诊断，提出改进的措施和建议；同时，业绩评价可以在过去的基础上对企业经营的可持续性和增长性进行预测，为制定、实施企业的战略目标服务。在企业经营者业绩评价的基础上，制定合理的报酬计划，提高企业经营者的收入，有利于激发其工作积极性。
( 4) 评价指标体系
评价指标体系的设计是企业经营业绩评价系统的核心问题，系统的指标是指对评价客体的某些方面进行评价，指标的选择要依据客体的特性和系统目标的内在要求进行。评价客体本身具有多方面的特性，我们不可能，更没有必要了解它的全部信息。作为一个有用的工具，系统关心的是评价客体与评价目标相关的方面。既有财务方面的，又有非财务方面的；既可以定量指标反映，又可以定性指标反映。指标是实施业绩评价的基础和客观依据。在进行评价指标研究时，应注意区分对企业评价和对企业管理者的评价，因为对两类评价客体的评价目的是不同的，因此应设计适合两类不同评价客体的指标体系。
(5) 评价标准
评价标准是指判断评价对象业绩优劣的基准。评价标准是在一定前提下产生的，随着社会的不断进步，经济的不断发展以及外部条件的变化，评价的目的、范围和出发点也会发生变化，作为评价判断尺度的评价标准也会发生变化。从这种意义上说，评价标准是发
展变化的。然而，在特定的时间和范围内，评价标准必须是一定的，应具有相对的稳定性。标准应作为评价与计划的基准，并且应以客观业绩而不是主观判断为基础。目前常见的业绩评价标准有：年度预算标准、资本预算标准、历史水平标准、竞争对手标准。在具体选用标准时，应与评价客体密切联系，一般来讲，评价客体为企业时，采用历史水平标准和竞争对手标准，而评价客体为企业管理者时，通常采用年度预算标准较为恰当。
(6) 评价方法
评价方法是企业经营业绩评价的具体手段。有了评价指标和评价标准，还要采用一定的评价方法来对评价指标和评价标准进行实际运用，以取得公正的评价结果。没有科学．合理的评价方法，评价指标和评价标准就成了孤立的评价要素，也就失去了其存在的意义。常用的评价方法有：综合指数法、综合评分法．功效系数法，综合分析判断法等。
(7) 评价结果的应用
企业经营业绩评价的结果，主要运用在以下几个方面：(1)为出资人行使经营者的选择权提供重要依据。在现代企业制度中，资本所有权与企业经营权发生分离，由于出资人与经营者之间的信息不对称，出资人必须依据企业经营业绩的评价结果，为任免经营者提供决策依据。(2)有效加强对企业经营过程的监管与优化。通过业绩评价，可以纠正管理上的浪费与偏差，督促及协助评价客体改进其管理方法及程序。(3)为有效激励企业经营者提供可靠依据。业绩评价的结果作为事后考核奖惩的重要依据，而奖惩又作为激励手段去促使管理者更好地完成未来的目标计划；同时，业绩评价可使管理者了解完成工作后的成绩以满足其成就感，激励其工作士气。
4 企业经营业绩评价指标体系的构建
随着社会经济的发展，企业的经营环境发生着前所未有的变化，企业的经营管理理念和方法正在经历一场深刻的革命。与此相适应，业绩评价的理论与方法也正在进行一次重大的变革，以满足评价主体客观评价企业经营业绩的需要。通过对现行企业经营业绩评价体系的评述，有助于我们改进和合理运用企业经营业绩评价体系，并就其发展方向进行展望。
(1) 企业经营业绩评价指标体系的现状分析
19世纪初亚历山大?沃尔在《信用晴雨表研究》和《财务报表比率分析》论著中提出在评价企业信用能力指数时要综合评价企业的财务效益状况；20世纪80年代，美国管理会计委员会从财务效益的角度发布了净收益等8项计量企业经营绩效指标；克莱夫?伊曼
纽尔博士和戴维?奥特利博士根据权变理论提出了由17项指标构成的“权变业绩计量”体系；1992年罗伯特?S?卡普兰和大卫?P?诺顿发明的“平衡计分测评方法”第一次将创新能力和学习能力作为重要的评价指标，将目标与战略具体化，使经营者从更广阔的领域来审查企业的经营业绩，促进了企业树立长远战略眼光。
我国为适应经济体制改革发展的要求，自20世纪80年代开始重视企业经营业绩评价问题的研究，如1993年财政部颁布的《企业财务通则》所设计的财务指标体系由流动比率等8项指标构成；1994年国有资产管理局等部门颁布了以资产保值增值为核心的4项指标体系；1995年财政部颁布的企业经济效益评价指标体系由销售利润率等10项指标构成；1999年财政部等四部委颁布了《国有资本金效绩评价规则》和《国有资本金效绩评价操作细则》，对国有企业业绩评价进行了重新规范，重点评价企业财务效益状况、资产营运状况、偿债能力状况和发展能力状况四个方面，由净资产收益率等8项基本指标、资本保值增值率等16项修正指标和领导班子基本素质等8项评议指标三个层次构成，全面反映企业的生产经营状况和经营者的业绩；2002年财政部五部委修订的《企业效绩评价操作细则》由净资产收益率等28项指标组成，提高了对企业偿债能力和发展创新能力的评价，使该评价体系更为客观公正，更具有可操作性。尤其是《国有资本金效绩评价规则》以定量分析为基础、以定性分析为辅助、定量分析与定性分析相互校正，以此形成企业经营业绩评价的综合结论。从指标的采用来看，既有财务指标(基本指标和修正指标)，又有非财务指标(评议指标)，这较之1995年的指标体系有了较大进步，但是，该指标体系也有需进一步完善之处。首先，评价体系过于笼统且评价不分其主体：对企业的评价和对企业经营者的评价不分；对出资人的外部评价与对管理者的内部评价不分；对企业客观公正的评价与对经营者的主观激励考核不分等等。其次，评价体系在权重设计上沿用了传统的专家调查法(德尔菲法)确定各指标的固定权重方法，依据受托责任理论，业绩评价需求主体应当包括资产所有者，重大利益相关方及企业本身，对于不同的需求主体，各个指标的相对重要程度是不一致的，因此，应设计多重权数体系，明确规定其适用对象和范围，以满足业绩评价工作的现实需求。最后，在指标设计上，该评价体系对无形资产(如智力资产)和企业可持续发展能力重视不够，缺乏相应指标。
在国家加强法规建设的同时，我国会计及管理界的学者对企业经营业绩评价问题展开了研究，如：杜胜利(1999)分别设计了财务、客户、过程、研究与开发，质量、员工等评价指标；张蕊(2000)提出了设置“财务层面和非财务层面战略经营业绩评价指标体系”的思路；孟建民(2002)在研究国内外企业业绩评价理论与实践的基础上，构建了中国企业绩
效评价体系的基本思路和具体设想，并就推广与应用等问题进行了研究；冯丽霞(2002)提出了以EV A为核心，运用平衡计分卡的基本原理，建立和完善国有企业业绩评价指标体系的初步设想；李苹莉(2001) 专门研究了经营者业绩评价的方法体系。他们研究过程中的局限性主要表现在：一方面学者们在各自相分离的领域内研究问题，理论之间的借鉴和融通不够；另一方面对成果的适用环境和具体应用问题研究不够。
(2) 企业经营业绩评价指标体系的构建设想
我国企业经营业绩评价系统的构建，应在借鉴国外发达国家相对成熟的评价体系基础上，致力于将其与中国国情结合起来，形成科学性、操作性、适用性兼容的业绩评价体系。系统构建需符合诺斯《新制度经济学》中制度创新“路径依赖”的原理，也就是说任何一种有效的制度创新都是历史上已有选择的积累和延续，都是依靠不断修改完善来保持强大生命力的。任何抛开使用环境中非制度性约束的制度创新都是失败的，制度创新只能建立在现行可以理解的基础之上。其基本思路如下：a.企业经营业绩评价理论的基础研究。构建业绩评价系统的理论框架，界定业绩评价的不同主体与视角，明确评价目标。b.国内外业绩评价方法的比较研究。在对我国现行评价体系优缺点分析的基础上，借鉴西方发达国家业绩评价体系的成功经验，寻求建立符合中国特色的评价指标体系。c.充分汲取相关学科养分创新业绩评价指标体系。未来的业绩评价指标发展将在寻找企业价值动因的基础上，构建一种框架体系，有效“组合”多种指标，而该体系的构建是依赖经济学或管理学理论，会计学者是从那里获取养分来思考业绩评价指标的。d. 建立适合多元主体的企业经营业绩评价指标体系。应用定量计算与主观判断相结合的方法，确定指标体系的合理性和权重大小，探索评价模型以适于计算机程序化运作，使之易于使用。
正如前述，企业经营业绩表现为一定经营期间的企业经营效益和经营者业绩。因此，企业经营业绩评价系统应包括企业经营效益水平的评价和经营者业绩的评价两个层面，采用多层次指标体系和多因素逐项修正的方法，全面和深入地分析涉及企业经营和发展的诸多因素。本文这里仅探讨指标体系设计问题。企业经营效益水平主要表现在盈利能力、资产营运能力，偿债能力和后续发展能力等方面，这一层面是企业的投资者、债权人和政府部门等评价主体进行的业绩评价。经营者业绩主要通过其在经营管理企业的过程中对企业经营、成长、发展所取得的成果和所做出的贡献来体现，评价目的是为建立经营者奖励与约束机制服务。
业绩评价应建立在客观真实的会计信息基础之上。企业的经营业绩主要是由会计系统产生与提供的，因此业绩评价必定离不开会计信息这一平台。业绩评价以会计信息为
主要依据，而现行会计信息的局限性在一定程度上制约了业绩评价的发展。业绩评价的发展，亟待财务报告的改进和会计信息内涵的扩展。业绩评价时应注重过程的合法性，合理性和科学性，并在相关的考核方案没计和业绩评价指标选择中注重加强对会计信息产生全过程的考核。企业经营业绩评价是当今世界企业界和会计界的一个重大理论与实践课题，在我国尚属于起步阶段，需要不断规范和完善。评价系统的构建服务于企业管理和经济活动发展的需要，决定了它是一种反映式的发展，其生命力只有在与时俱进的变化中才能保持效力。加强其相关理论的研究，使评价理论知识系统化和科学性，建立一套行之有效的业绩评价系统，便于有效地指导企业经营业绩评价实践活动，更加公允地评价企业的财务状况和经营业绩，促使企业改善经营管理，提高经济效率。
附录B
Discussion on the Construction of Enterprise Performance Evaluation System
Enterprises as profit organization whose goal is the pursuit of economic efficiency, economic efficiency of enterprises embodied in the operating results on. Performance, also known as performance, performance, effectiveness, etc., reflect the people engaged in an activity or results achieved, results of operations during a given period is the use of its limited resources to engage in business activities, results achieved, showing business efficiency and the performance in two ways. "Ci Hai" to "evaluate" the explanation is: "Assessment of the price of goods, bargaining. This also means to measure the value of people or things." Price is the monetary value of the performance evaluation is actually a process of determining value, the such as "Modern Chinese Dictionary" in the explanation: "evaluation" is "the level of assessed value, assessed value" in the evaluation of management activities is measured according to the goals set the properties of the object system, and this property into an objective quantitative value or subjective utility behavior. Evaluation of people or things as the value of determining a concept of sexual activity, including the identification of evaluation purposes, the selected evaluation criteria (or assessment reference system) to obtain the evaluation information, the formation of value judgments in four areas.
Enterprise Performance refers to the use of scientific, standardized method of evaluation index system with a specific, uniform standard of comparison, in accordance with certain procedures, quantitative and qualitative analysis, enterprises must operate during the operational efficiency and the performance to real, objective, comprehensive and fair evaluation. It yes evaluation theory method in economic sphere, specific about applications in the accounting and financial management based on economic principles and modern using measurement analysis technology built Qiyejingying Guocheng analysis truly reflected the reality enterprise economy, forecast business prospects for the future development of a science. Establishment and implementation of enterprise business performance evaluation system, and scientific evaluation business results, will help guide the business operations right, to help companies find business
gap and the causes of economic efficiency. Meanwhile, the relevant departments for the implementation of indirect management of enterprises, strengthening macro-control, the formulation of economic policy and performance assessment provide the basis for enterprise managers. Enterprise Performance Evaluation System and implementation must be based on some theoretical basis, consistent with certain principles in order to play its good features, so that the performance evaluation of "objective", "fairness", "reasonable."
1 Business Performance Evaluation System Theory
(A) Capital preservation theory
In a market economy, enterprises are funded by the company, is an aggregation of capital, the owner is the only remaining risk and the residual interest in the enjoyment of those benefits is the highest investor interest. Direct the performance of enterprises seek maximum benefits for the maximum capital gain, required to recover the capital with as small as possible to get as much as possible the interests of big capital. Enterprise Performance evaluation of a basic premise of the enterprise to maximize capital appreciation. Therefore, the choice of capital maintenance concept constitutes an important theoretical basis for performance evaluation. Increasing the value of capital in real terms is to achieve maximum capital gains, is the state capital management fee income and the relationship between the specific embodiment of the capital with as small as possible to get the advance as far as possible the interests of big capital. Therefore, the fee income and the contrast between a business performance evaluation of the basic forms of expression.
(B) The principal-agent theory
Agent theory, a number of business people is the essence of a group of overlapping between the "agent of the comprehensive", with the separation of ownership and management, the relationship between the owner and operator is the agency relationship. In the case of asymmetric information, principal and agent and the contract is incomplete, the agent engaged in business within the scope of their owners are more comprehensive and accurate knowledge and information, the client is difficult to accurately determine agent effort, agent of the existence of opportunistic behavior. As the agent is a goal of independent interest and behavior "economic man", their behavior goals and objectives of the client's interest can not be completely consistent
with agents that may arise in the office neglect, damage and erosion of the principal interests of "moral risk "and" adverse selection "problem, which determines the existence of enterprise performance evaluation system based on logic.
(C) System theory
According to the concept of system theory, business is a man-made open system, its operation is well received by external factors, but also by the internal environment conditions, so the evaluation of business performance are subject to the external business environment (including customers, competitors, and for goods, etc.) and significant impact. Construction business performance evaluation system, we must start from the system's concept, with systems analysis and operations research, control theory and other methods, business management systems through the analysis and evaluation, evaluation criteria, evaluation methods and other related elements of , within the system between the whole and the local system and the linkages between the external environment, interaction, comprehensive Kaocha restrictive relationship between the design that meet practical needs of Enterprise Performance Systems. System theory guiding Enterprise Performance major constraints and behavior theory of the establishment and development of the specific impact of aspects: First, it can be for the performance evaluation system to provide a conceptual guidance, help in evaluating the subject from a comprehensive, system, a complete analysis and research point of view the performance evaluation systems and their mutual relations; Second, it can help evaluate the performance evaluation system for subjects in the study when the focus on research issues in all Juti the relationship between them and their mutual influence. Therefore, the establishment of performance evaluation system should be emphasized to optimize the whole system, rather than elements of the system optimization, non-financial indicators should be set to fully consider all stakeholders of the evaluation objectives.
(D) Contingency management theory
Contingency Management Theory into account the relevant environmental variables with the appropriate management of the relationship between concepts and technologies to make use of management concepts and techniques can effectively achieve the target. Environmental variables and management variables is a function of contingent relations, this is the core of contingency management theory. Performance evaluation system, the concept of contingency
should be to establish a performance evaluation method of contingency structure. The design must be based on the enterprise, and external environment on the basis of the analysis, comprehensive consideration of social variables, environmental factors, organizational characteristics, user characteristics of, and be adjusted as circumstances change. Enterprises should develop contingency plans as part of the performance evaluation system, when the performance evaluation results show that companies need to take immediate and major changes, an appropriate contingency strategy can be implemented quickly. Implementation of the strategy as contingent, performance evaluation system should be adjusted accordingly to maintain consistency with the strategic implementation plan.
2 Enterprise Performance Evaluation System Principles
(A) Quantitative evaluation and qualitative evaluation of the combination principle
Quantitative evaluation is a measure of business performance is an important aspect, its greatest advantage is the form of visual and comparability of the results. But the quantitative evaluation of the data depends mainly from the corporate financial statements provided by the historic static files, which essentially is a form of short-term performance measurement, easily contribute to enterprise's profit-oriented thinking and short-term speculation, affecting long-term development. Knowledge of Business Management in focus by the physical capital to technology, knowledge, talent and other intangible assets, therefore the operating results in the evaluation of business enterprise should be concerned about market value, brand value, new product development reflects the innovative ability of non-financial indicators. The traditional financial indicators and quantitative evaluation of the qualitative assessment of non-financial indicators combined operating results of the evaluation of enterprise inevitable trend.
(B) The combination of science and the principles of comprehensive
As reflected in the subjective and objective performance evaluation tools, to follow the "pragmatic" principle, the correct understanding of the economic sectors, and the number of correct analysis of the objective characteristics of the object, according to the laws of economic development reflected in the evaluation of system design. Scientific Principles of meaning through the performance evaluation of the correctness of the design of the completeness index system, the logic of rigorous mathematical treatment of so reflected. At the same time as
business activities and performance evaluation itself is affected by many factors, to reflect the true level of business performance, it is necessary to establish a comprehensive picture of all the relevant factors and all relevant sectors, and can comprehensively reveal the enterprise performance evaluation system, were designed objective evaluation of the corresponding evaluation earning capacity and operating capacity, solvency, earnings quality, capacity development and social contribution to the abilities of the situation, the full realization of enterprise performance evaluation purposes.
C) Operational principles
Operability, asked to evaluate the data used in the process are available from existing accounting, statistical accounting and business accounting data available, to those based on verifiable information to make an impartial evaluation findings. Given the quality of our evaluation results the user is generally low, the evaluation process and results should be consistent with the presentation of the habit of thinking of Chinese people, cultural identity and values. Operational performance assessment system should be designed to be an important factor to consider, from the operational, then scientific, rational, systematic and comprehensive evaluation system is also vain. Therefore, the evaluation system must be based on clearly defined, concise, structured principles of the existing conditions, easy to understand and complete evaluation of personnel, proper use of evaluation findings.
(D) The principle of contrast
Evaluation of business performance, the number is relatively the best measurement tools, but the lack of comparative information on the benchmark figures did not make any sense. The size of enterprise performance, only its past record, the budget targets and to compare with industry standards, etc., can show low performance. Therefore, in evaluating corporate performance and evaluation, it will be produced by its actual results and some numerical comparative analysis of baseline data makes sense.
E) Cost-effective
Evaluation system of data collection, calculation and use is not without cost, in the design of the project evaluation system and process indicators should be considered in cost-effective. While some indicators are useful, if the data to obtain the index is greater than the cost spent on benefits can in general should consider the necessity or to abandon the targets of lower costs by
proxy. Of course, measurement theory and technology of existing conditions, evaluation system to accurately calculate the costs and benefits is unrealistic. Nevertheless, people in the building evaluation system, the costs and benefits still need to measure and determine the factors.
(F) Performance evaluation and Combination of the principles of performance management
Performance management through the design of performance indicators, measurement and variance analysis to promote improved performance management system, it can and performance evaluation, and formed personnel, all processes of the management system. Performance appraisal is a man-made objects, designed to encourage the operators and the general staff. But the promotion of people's enthusiasm to play the fundamental goal remains is performance increase, and the performance of the final ways and means of improving still to be specific to the process and technical factors, therefore, performance Pingjia and performance management of the same fundamental purpose, its function is a two-in.
3 Business Performance Evaluation System Elements
(A) Evaluation of the main
Enterprise Performance conducted by a particular subject, and have specific purposes of the evaluation activities, this is the driving force behind Operating Performance issues, it Shiyi of enterprises and their related stakeholders Renshi based. In the knowledge economy, human capital is an important source of value-added enterprise value, shareholders, employees have the same commitment and business benefits associated with the risk, enterprises have become the financial capital and intellectual capital shared enterprise. Meanwhile, with the option to increase dispersion and mobility, large enterprises operating conditions of the impact on the national economy, leading enterprises and downstream enterprises of the influence and control, business relations between the development of strategic cooperation to enable enterprises to present a "social enterprise" features. In this way, business performance evaluation on not only the responsibility of the owner and the right, but has become workers, government, social solidarity, the focus of attention. Performance evaluation in accordance with the subject and purpose of the different, performance evaluation can be broken down into four areas: resource providers (include investors, creditors and employees, etc.) for the evaluation of business performance; potential investors on the business as an investment target value analysis; government
management departments in order to provide business tax, environmental protection, social contribution for the evaluation of the main content; operators to carry out an internal management performance evaluation. This constitutes the main business of the four dimensions of performance evaluation.
(B) Evaluation of the object
Business performance evaluation system has two evaluation objects: The enterprise and managers, both connections and differences between the two. Results of the evaluation will inevitably have an impact on the evaluation of the object is related to its future direction and interests of the size. Evaluation of enterprises related to the business is expanding, maintaining, restructuring, contract or exit; on the relationship between the operator's assessment of their salaries, rewards and punishments, movements and so on. Evaluation by the evaluation of the main object is defined by need, such as the February 22, 2002 Ministry of Finance revised the five ministries, "Performance Evaluation of Enterprise Operation Rules" will be competitive enterprises overall business class as a evaluation of the object, but the specific evaluation object depending on the actual situation; State-owned Assets Supervision and Administration Commission promulgated on January 1, 2004 implementation of the "head of the central business performance evaluation Provisional Measures" will SASAC perform the function of the state-owned and state holding enterprises were listed for as object.
(C) Evaluation of objectives
Enterprise Performance Evaluation System goal is to guide the whole system operation and purpose, there is no clear objectives, the performance evaluation system will be in disorder. By evaluating the judgments Overall business conditions, sum up experience and strengths and weaknesses, deficiencies and gaps found, the diagnosis of the business, put forward measures and recommendations for improvement; the same time, performance evaluation can be based on past business sustainability and growth of forecast, for the development, implementation of the enterprise's strategic objectives. In enterprise management, performance evaluation, based on the formulation of reasonable compensation programs to improve the business's income, the encouragement of their work enthusiasm.
(D) Evaluation
Evaluation Index System is the business performance evaluation system, the core of the
problem, the system of indicators is the object of some aspects of the evaluation to evaluate the choice of indicators should be based on the characteristics of the object and goal of the inherent requirements of the system. Evaluation of various characteristics of the object itself, we can not, nor all the information necessary to understand it. As a useful tool, the system object of concern is the evaluation of aspects relevant to the objectives and evaluation. Both the financial aspects, but also non-financial aspects; both quantitative indicators reflect, but also qualitative indicators to reflect. Performance indicators are the basis for the implementation and objective basis. Conducting evaluation studies, the enterprises should pay attention to distinguish between evaluation and assessment of enterprise managers, because of the two types of objective evaluation of the evaluation object is different and should therefore be designed for two different types of evaluation index system of the object.
(E) Evaluation criteria
Evaluation criteria is to judge the merits of the baseline performance evaluation object. Evaluation criteria is produced under certain conditions, as the society progresses, the economy continues to develop as well as external conditions change, the evaluation purpose, scope, and the starting point will change, as an evaluation scale of evaluation criteria will determine changes . From this sense, the evaluation criteria is changing. However, within a specific time and evaluation criteria need to be certain, should be relatively stable. Standards should be the benchmark for evaluating and planning, and should be based on objective performance rather than on the basis of subjective judgments. Now common performance evaluation criteria are: the standard annual budget, capital budget, standard, historical standard, the standard competition. In the specific selection criteria, and evaluation of the object should be closely linked, generally speaking, the evaluation of the object as the business, the historical level of standard and competitor standards, and evaluation of the object for business managers, it is usually more appropriate to adopt the annual budget standards.
(F) Evaluation
Evaluation method is the business performance of the specific means of evaluation. With the evaluation indicators and evaluation criteria, but also by some evaluation method to the evaluation indicators and evaluation criteria for practical application, to obtain a fair evaluation of the results. Not science. Reasonable evaluation method, evaluation indicators and evaluation
criteria of evaluation have become isolated elements, also lost its relevance. Commonly used evaluation methods are: Comprehensive Index, comprehensive score. Coefficient to a comprehensive analysis of judgments law.
(G) The application of evaluation results
Enterprise Performance evaluation of the results, mainly used in the following areas: (1) for the investor to exercise the option of the operator to provide an important basis. In the modern enterprise system, capital ownership and the right business the separation, because investors and information asymmetry between managers, investors must be based on business performance evaluation results, to appoint or remove the operators to provide basis for decision making. (2) effective to strengthen the regulatory and business process optimization. Through performance evaluation, to correct management of waste and error, to urge and assist the evaluation of the object to improve their management methods and procedures. (3) encourage enterprises to effectively provide a reliable basis. The results of performance evaluation as an important basis for rewards and punishments after the assessment, and incentive and as incentives to encourage managers to better plan our future goals to complete; the same time, performance evaluation allows managers to understand the results after the completion of the work to meet their achievement and encourage their morale.
4 Enterprise Performance Evaluation System
With the social and economic development, the business environment is undergoing unprecedented change, enterprise management philosophy and methods are undergoing a profound revolution. To adapt, theories and methods of performance evaluation is also undergoing a major transformation to meet the principal objective evaluation of the performance evaluation of business needs. On the current performance evaluation system business comments help us to improve and rational use of business performance evaluation system and the direction of its development prospects.
(A) Corporate performance measurement system analysis
Early 19th century Alexander ? Wall in the "barometer of credit" and "ratio analysis of financial statements" of the proposed capability index in the evaluation of enterprise credit evaluation company when the financial benefit status; 20th century, 80's, from the American
Management Accounting Committee the perspective of financial benefits such as 8 posted net income of corporate performance measurement indicators; Cli ve ? Dr. Emanuel and Dr. David Otley ? Contingency theory according to 17 indicators constituted by the "contingent performance measures" system; 1992 Robert Kaplan and David ? S ? ? P ? Norton invented the "balanced scorecard measurement approach," the first time, innovation and learning as an important evaluation index, the specific objectives and strategies, so that the operator From a broader area to review business performance, and promote the enterprises to establish long-term strategic vision.
China to meet the requirements of the development of economic reform, since the 20th century, people started paying attention to enterprises of 80 operational performance evaluation studies, such as the 1993 Ministry of Finance issued the "Corporate Finance General" system of financial indicators designed by the current ratio of the 8 indicators composition; in 1994 the Authority and other departments of state-owned assets issued to increasing the value of assets as the core of four index system; Ministry of Finance issued in 1995, economic evaluation index system of enterprise profit margin from the sales constitute 10 indicators; in 1999 the Ministry of Finance the four ministries promulgated the "Rules state capital performance evaluation" and "state capital performance evaluation of operating conditions," state-owned enterprises were re-standardized performance evaluation focus on assessing the effectiveness of corporate financial status, assets, operating conditions, liquidity situation and development capacity four aspects of the situation, the return on net assets of the 8 basic indicators, Capital Maintenance and Appreciation amendments in 16 indicators and the basic quality of leadership council of the 8 indicators of three levels, namely, fully reflect the production operations and operators performance; five ministries in 2002 the Ministry of Finance revised "Corporate Performance Assessment action rules" by the return on net assets composed of 28 indicators, improved the solvency of enterprises and development of innovation capability assessment, so that the assessment system more objective and fair, more operational. Especially the "rules of state capital performance evaluation of" quantitative analysis, based on qualitative analysis of secondary, quantitative and qualitative analysis of mutual correction, thus forming a business performance evaluation of general conclusions. Using terms from the index, both financial indicators (indicators of basic indicators and amendments), but also non-financial indicators
(comment indicator), which compared with 1995, the index system has made significant progress, however, the index system is also required further improvement. First, the evaluation system is too general and evaluation, regardless of its subject: the evaluation of enterprises and enterprise managers, regardless of the evaluation; on the investor on the management of external evaluation and internal evaluation, regardless; on the business objective and fair assessment and incentive on the operator's subjective evaluation, regardless of so. Secondly, the evaluation system in use in the weight of the traditional design of the survey of experts (Delphi method) to determine the index of the fixed-weight method, based on fiduciary duty theory, the main demand for performance evaluation should include asset owners, major stakeholders and the enterprise itself , the demand for different subjects, the relative importance of each index is inconsistent and, therefore, should design multiple Quanshutixi, clearly defined and the scope of its Shiyongduixiang, Yi to meet the practical needs Pingjiagongzuo performance. Finally, in the target design, the evaluation system of the intangible assets (such as intellectual assets) and corporate sustainability due to inadequate attention, lack of appropriate indicators.
Laws and regulations in the countries to strengthen construction, accounting and management sector in China on business performance evaluation scholars carried out studies, such as: DU (1999) were designed financial, customer, process, research and development, quality, evaluation of staff, etc. indicators; Rui (2000) proposed a set "and non-financial aspects of the financial aspects of strategic business performance evaluation index system" of thinking; Meng Jianmin (2002) study domestic and international corporate performance evaluation based on the theory and practice, building the performance of Chinese enterprises Evaluation of the basic ideas and concrete ideas, and to the promotion and application of such issues as the study; Feng Lixia (2002) proposed to EV A as the core, the basic principle of using the Balanced Scorecard to establish and improve the state-owned Enterprise Performance Measurement System initial plan; Li Ping Li (2001), the operator specializing in the performance evaluation methodology. They studied the limitations of the process of main features: on the one hand scholars in their respective areas of phase separation is now studying the issue, between the reference and the intermediation theory is not enough; the other hand, the application of results of specific applications of the environment and not enough.
(B) Enterprise performance evaluation system vision