建立企业集团内部效绩评价体系的再思考  

Rethinking Building Performance Evaluation System inside an Enterprise Group

作　　者：郭立田[1] 张旭蕾[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050091

出　　处：《河北经贸大学学报》2005年第1期63-67,共5页Journal of Hebei University of Economics and Business

摘　　要：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,我国企业一般采用2002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。So far, there is an evident trend of forming enterprise groups. As a sponsor for subsidiary companies, the parent company of a group faces a challenge-how to conduct effective performance evaluation of the subsidiary companies and their major managers-that also becomes a hot topic in both theoretical and business filed. Currently, while most enterprises in China adopt Operation Guide for Performance Evaluation issued in 2002, there is not a united internal performance evaluation system in the group. This article, based on the characteristics of the industry, combining evaluation indicators with enterprise strategic management and life cycle theories, offers a complete and dynamic description and analysis of the management process of an enterprise group in order to realize the merging of strategic goals and strategic management approaches. In addition, in determining the index weight, this article uses fuzzing mathematic approach.

关 键 词：企业集团 内部效绩评价 子公司 集团战略 我国企业 企业战略管理 出资人 体系 再思考 课题 

分 类 号：F270[经济管理—企业管理] F275[经济管理—国民经济]