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《企業(yè)集團(tuán)建立業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的理論和實(shí)證研究》由會(huì)員上傳分享,免費(fèi)在線閱讀,更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、022025424熊曉煒企業(yè)集團(tuán)建立業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的理論和實(shí)證研究ABSTRACTAlongwiththeproceedingofmarketeconomicandtheentranceintoWTO,ChineseenterprisesfacefiercerandfiercercompetitionfrominsideandoutsideMeanwhile,moreandmoregroupenterprisesbegintoariseinChina.Aftertheyhaveexperiencedthegrowth
2、fromsingleenterprise,theout-datedmanagementmodelforindividualenterprisenolongermeetstheneedofcontrolsystemofgroupenterprisesbecauseoftherapidexpansionofmanagementscope.Therefore,groupenterprisesstarttomovetheirfocusonhowtorealizehighefficientoperationandmanageme
3、ntthrougheffectivesupervisionandstimulation,andultimatelyrealizethestrategicvisionofthewholegroupenterprises.Basedontheneedmentionedabove,thedesignofperformanceevaluationindexsystem,whichistheefectiveapproachandimportantguaranteeforstrategymanagementandstrategyi
4、mplementation,atthesametime,whichprovidesthesupportandmonitorinformationforenterprises'high-efficientmanagement,havebecometobeveryimportantissueinmanagementofgroup.Startingfromanalyzingthefunctionofperformanceevaluationindexsystem,thispaperpointsoutthatperforman
5、ceevaluationisanimportantpartofenterprisemanagement.Basedonthat,thebalancedscorecard,whichisderivedfromstrategyandsupportsstrategyimplementation,isregardedasthemostefectiveoneamongalltheoriesofperformanceevaluationthroughsomerelativeresearchonthehistoryandtheory
6、.Then,consideringthespecificcharacteristicsofgroupenterprise,thepaperbringsforwardfiveprinciplesthatcanbeusedintheprocessofestablishingperformanceevaluationindexsystemforgroup.Andthen,thepaperchoosesacertaingroupenterpriseasexample,andgiveaproposalofnewsystembas
7、edontheabovefiveprinciplesafteranalyzingtheenterprise'ssituationandtheoldperformanceevaluationindex.Keyword:groupenterprise,strategyobjective,performanceevaluationindexsystem,thebalancedscorecard022025424熊曉煒企業(yè)集團(tuán)建立業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的理論和實(shí)證研究1緒論1.1企業(yè)集團(tuán)定義和特征企業(yè)集團(tuán)是由多家具有法人地位的企業(yè)組
8、成的、在追求整體效益最大化的同時(shí)獲取各自利益最優(yōu)化的有組織、有計(jì)劃經(jīng)營(yíng)的多種層次相結(jié)合的企業(yè)群體。企業(yè)集團(tuán)具有如下幾方面的特征:」(1)企業(yè)集團(tuán)是由若干具有法人地位的企業(yè)所組成的企業(yè)群體。這表明集團(tuán)內(nèi)各成員企業(yè)本身具有很大的獨(dú)立性,有著自身獨(dú)立的經(jīng)濟(jì)利益。這一特征使企業(yè)集團(tuán)區(qū)別于非集團(tuán)性企業(yè)。(2)企業(yè)集團(tuán)是有組織、有計(jì)劃開(kāi)展經(jīng)營(yíng)