非财务指标采用的业绩后果实证研究--代理理论Vs．权变理论  

An Empirical Study on Organisational Performance Consequences after Adopting Non-financial Measures——Agency Theory Vs Contingency Theory

作　　者：张川[1,4] 潘飞[2] John Robinson 

机构地区：[1]上海海事大学经济管理学院,200135 [2]上海财经大学财务与会计研究院,200433 [3]Northumbria University,UK [4]厦门大学博士后流动站

出　　处：《会计研究》2008年第2期39-46,共8页Accounting Research

基　　金：国家哲学社会科学基金项目“预算制定在国有企业经理人薪酬契约中的激励作用”(项目批准号06BJY060);上海市教委科研项目“我国物流企业业绩评价体系研究”(项目批准号:06FS054)的阶段性成果

摘　　要：对于采用非财务指标的业绩后果,代理理论和权变理论给出了不同的理论指导。本文以158家中国企业为样本,分析了非财务指标采用程度对企业业绩的影响,分别对代理理论和权变理论进行了验证。研究表明,不管企业具有什么样的权变特征,非财务指标采用的程度越高都会带来越好的企业业绩。而且,相对于选择差异化战略的企业而言,选择成本领先战略的企业,采用非财务指标后会得到更好的业绩后果。From 1980s,accounting theoreticians began to promote the introduction of performance evaluation systems based on non-financial measures;this paper explores the impact on organisational performance of such systems.Contingency theory and agency theory are utilized to provide bases for this exploration.Based on a sample size of 158 Chinese companies evidence suggests that the greater use of non-financial measures will lead to better corporate performance.Although there is little evidence is to prove significant correlation between performance and non-financial measure usage given different contingent factors,the research still found that companies following a cost-leadership strategy were more likely to demonstrate better performance when making greater use of non-financial measures.

关 键 词：非财务指标 权变因素 业绩后果 

分 类 号：F272[经济管理—企业管理]