基于利益相关者的企业绩效评价研究

基于利益相关者的企业绩效评价研究 哈尔滨理工大学管理学硕士学位论文

-I- 基于利益相关者的企业绩效评价研究

摘 要

随着知识经济的迅猛发展，企业已经由传统的单边治理模式逐渐转变为多边共同治理模式，即企业更多体现的是股东、债权人、员工、顾客、政府等众多利益相关者的整体有机组合。由于各利益相关者的出发点不同，存在不同的利益需求，所以在对企业进行综合评价时，股东利益已经不再是评价的唯一重点。企业要为包括股东在内的更多利益相关者服务，只有实现了各利益相关者利益需求的均衡，各相关者才能持续参与配合，企业也才能更加繁荣的发展。所以，构建一套基于利益相关者角度的绩效评价系统，显得十分必要，也更加符合企业可持续发展的要求。

本文以企业价值最大化为总体目标，以利益相关者理论作为指导思想，在参考了国内外众多相关文献的基础之上，总结了现有绩效评价模式的优点和不足，并以其作为参考依据，提出了基于利益相关者的企业绩效评价指标体系。同时，依据模糊综合评价法对该指标体系进行了评价模型的设计，并以具体制造业企业为例，对该指标体系和评价模型进行了应用。根据实证应用结果，提出了提升企业绩效的策略。

关键词 利益相关者；绩效评价；模糊评价 哈尔滨理工大学管理学硕士学位论文

-II- The Study on Enterprise Performance

Evaluation Based on Stakeholder

Abstract

With the rapid development of knowledge economy, enterprise has from

the traditional unilateral governance mode gradually into multilateral

common governance mode.That is to say, the enterprise more reflects the

shareholder, creditor, employees, customers, government and many other

stakeholders of the organic combination of the whole. Because of all the

stakeholders of the different starting point and different interests demand,

so in an enterprise comprehensive evaluation, the shareholders' interests is

no longer the only key evaluation. Enterprise must of service for more

stakeholders, including shareholders. Only realize the stakeholders of the

equilibrium interest demand, the stakeholders can continue to participate in

coordination, enterprise can also more prosperous development.So,construct

a set of stakeholders based on point of the performance evaluation system is

very necessary, and also more in line with the enterprise the requirement of

sustainable development.

This paper with the maximization of enterprise value for the overall

goal, with the stakeholder theory as the guiding ideology,in the basis of many

related literature at home and abroad, summarizes the existing performance

evaluation model of advantages and disadvantages, and with its as references,

put forward the enterprise performance evaluation index system based on

the stakeholder. At the same time, design an index system model based on

the fuzzy comprehensive evaluation method. And with specific

manufacturing enterprise as an example, application of the index system and

model. According to the empirical results put forward the strategy of

promoting enterprise performance.

Keywords stakeholder, performance evaluation, fuzzy evaluation 哈尔滨理工大学管理学硕士学位论文

-III-

哈尔滨理工大学管理学硕士学位论文

-I- 目 录

摘 要 ..................................................................................................................... I

Abstract ................................................................................................................ II

第1章 绪论 ........................................................................................................... 3

1.1 研究背景 ................................................................................................... 3

1.2 研究目的及意义 ....................................................................................... 3

1.2.1 研究目的 .......................................................................................... 3

1.2.2 研究意义 .......................................................................................... 4

1.3 国内外研究现状分析 ............................................................................... 4

1.3.1 国外研究现状分析 .......................................................................... 4

1.3.2 国内研究现状分析 .......................................................................... 6

1.4 研究内容和研究方法 ............................................................................... 7

1.4.1 研究内容 .......................................................................................... 7

1.4.2 研究方法 .......................................................................................... 7

1.4.3 技术路线 .......................................................................................... 8

第2章 利益相关者与企业绩效的关系分析 ....................................................... 9

2.1 利益相关者分类及其目标分析 ............................................................... 9

2.1.1 利益相关者的分类 .......................................................................... 9

2.1.2 企业利益相关者的目标分析 ........................................................ 15

2.2 利益相关者与企业绩效的关系程度分析 ............................................. 17

2.2.1 相关者与企业绩效关系的研究现状 ............................................ 17

2.2.2 关系程度的面板数据模型分析 .................................................... 17

2.2.3 关系程度对利益相关者的影响力分析 ........................................ 20

2.3 本章小节 ................................................................................................. 24