建立企业集团内部效绩评价体系的再思考  

Further Contemplation of Building the System of the Interior Evaluation of Business Performance of the Group Company

作　　者：郭立田[1] 张旭蕾[2] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050091 [2]河北大学管理学院,河北保定071002

出　　处：《经济与管理》2004年第12期38-41,共4页Economy and Management

摘　　要：企业集团化的发展趋势已十分明显。集团母公司作为子公司的出资人 ,如何开展对子公司及其主要经营者效绩评价活动成为理论界和实务界的一个课题。目前 ,中国企业一般采用 2 0 0 2年颁布的《效绩评价操作规则》 ,而企业集团尚没有统一的内部效绩评价体系。本文立足于行业特点 ,将评价指标与企业战略管理、生命周期理论相结合 ,全面、动态地反映企业集团的经营过程并进行分析和管理 ,实现集团战略目标和战略管理手段的融合。同时 ,在指标权数的确定上 ,本文引用了模糊数学的方法。Group companies are the trend of our corporations. The holding company is the investor of subsidiary company. How to develop the evaluation of subsidiary company performance and its main manager is one question of two fields both theory and practice. Now, companies in China use the operation rules of the performance evaluation that were set up in the year of 2002, while group companies have not the evaluation of subsidiary company performance. This paper suggests the index integrates with the strategic management and the life cycle theories, reflects the operating process completely and dynamically, and realizes the connection between strategic targets and operating means. At the same time, appraising proportion should make sure by using the mathematic method.

关 键 词：内部效绩评价 企业集团 模糊数学 

分 类 号：F275[经济管理—企业管理]