企业业绩评价论文.doc

攻读硕士学位期间的研究成果 PAGE PAGE V 现代企业业绩评价指标体系探讨 摘　要 随着我国加入WTO和市场经济的不断深化，业绩评价在经济生活中的作用愈加明显。对于企业业绩评价指标，我国有很多学者发表了自己的看法。但是无论是财务评价还是非财务评价，目前都尚未建立起一套科学完整和行之有效的业绩评价体系。构建适合我国的企业业绩评价指标体系，对于转变企业经营观念、增强企业形象意识、引导经营行为、完善激励约束机制、提高企业竞争实力具有重要意义。 本文共分四部分。第一部分阐述了企业业绩评价的基本概念和基本理论。第二部分分析了现行企业业绩评价体系的发展趋势。第三部分结合案例分析了我国现行的企业业绩评价体系中存在的问题。主要有①没有区分主客体评价，业绩评价不统一；②偏重企业内部评价，忽视外部环境的分析；③只注重财务指标，不注重非财务指标；④评价内容预测能力较弱，前瞻性不够，时代特征体现不足。第四部分对未来如何构建适合我国企业的业绩评价指标体系提出了几点建议。主要有①将财务指标与非财务指标有机结合；②形成业绩评价理论体系，建立相关准则；③重视企业创新业绩的评价；④将知识与智力资本纳入评价指标体系；⑤对于处于不同发展阶段的企业，评价不应采取统一的标准；⑥设计多角度财务综合评价体系，以满足不同利益相关者的需要。 关 键 词：业绩评价，财务指标，指标体系，企业价值 MODERN ENTERPRISE PERFORMANCE EVAIUATION INDEX S ABSTRACT With Chinese accession to the WTO and the deepening of market economy, the role of performance evaluation in economic life has become more and more important. For the indicators of enterprise’s performance evaluation, lots of scholars expressed their views in China. However, whether in financial evaluation or non-financial evaluation, it has not established a set of scientific integrity and effective system of the performance evaluation. Right now constructing the system of performance evaluation which is suitable to the Chinese enterprise has great significance on changing business concepts, enhancing awareness of corporate image, guiding the conduct of operations; improving the incentive and restraint mechanisms and enhancing the enterprise’s competitiveness. This paper is divided into four parts. The first part expounds the basic concepts and basic theory of evaluation on enterprise performance. The second part analysis’s the development trends of the existing system of enterprise performance evaluation. The third part analysis the problems that exist in the existing system of enterprise performance evaluation. Which mainly include that ①it hasn’t distinct evaluation of subject and object, performing appraisal are not unified；②emphasizing internal evaluation, ignoring analysis of the external environment；③focusing only on financ