基于利益相关者的企业经营者业绩评估研究  

Performance Evaluation of Enterprise Executives Based on Stakeholders

作　　者：俞义樵[1] 张维[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044

出　　处：《重庆大学学报（社会科学版）》2009年第1期48-53,共6页Journal of Chongqing University(Social Science Edition)

基　　金：国家自然科学基金资助项目(90510016)

摘　　要：以现代企业为背景,分析了经营者业绩与企业业绩的关系,构建了一套基于利益相关者的企业业绩评价指标体系,通过DEA模型来剔除企业外部系统环境和企业所拥有资源质量对企业经营者业绩的影响,从而客观、真实、合理反映经营者的能力及有效努力程度对企业业绩的贡献。旨在引导企业经营者重视利益相关者的利益,同时为监管实践提供一种行之有效的方法,拓展企业经营者业绩评价方法体系。This paper takes the modern enterprise as the study background, analyses the relation of enterprise performance and executives performance, constructs a set of index system of evaluating enterprise performance based on the point of view of stakeholder. The study goes further to make use of AHP and DEA model so as to eliminate risk imposed on the executive by external system environment and resource quality of enterprise in order to measuring truly the executives＇ capability and the degree of effective endeavor for the contribution of enterprise perform- ance. This paper purposes to make the estimate of executives＇ performance more scientific and rational as well as give attention to each stockholder＇ s benefit and give a useful method to attorney intendance and open up the method system of enterprise executives＇ performance evaluation.

关 键 词：企业业绩 经营者业绩 利益相关者 指标体系 定量分析 

分 类 号：F272.5[经济管理—企业管理]