利益相关者价值取向的企业绩效评价——绩效三棱镜的应用案例  

Performance Measurement Based on Stakeholder Orientation——Application of Performance Prism

作　　者：温素彬[1] 黄浩岚[2] 

机构地区：[1]南京理工大学经济管理学院,210094 [2]江苏经贸职业技术学院,210007

出　　处：《会计研究》2009年第4期62-68,共7页Accounting Research

基　　金：中国博士后科学基金资助项目(20070420978);江苏省博士后科学基金资助项目(0702031C)的阶段性研究成果

摘　　要：随着企业利益关系的多元化,如何满足利益相关者的需求并获得利益相关者的支持,已经成为企业绩效评价必须面对的问题。为了促进我国企业树立利益相关者观念,实施科学全面的绩效评价,本文比较了绩效评价的两种价值取向;以利益相关者价值取向为指导,将绩效三棱应用于某连锁超市的绩效评价中,设计了基于绩效三棱镜的成功地图,并归纳出我国企业在实施利益相关者绩效评价体系时需要加强的工作。With the diversification of modern enterprise interest relation,how to meet the needs of stakeholders and acquire the support of stakeholders has become an important problem that enterprise performance evaluation must face.In order to promote Chinese enterprises to establish the concept of stakeholder and implement a comprehensive and scientific system of performance measurement,the paper firstly compares two value orientations.Guided by stakeholder-orientation,the paper applies the performance prism system to a supermarket,designs a performance measurement system and the success map based on performance prism and sums up the work that has to be improved in the process of appliance of performance prism.

关 键 词：利益相关者价值取向 绩效评价 绩效三棱镜 应用 成功地图 

分 类 号：F272[经济管理—企业管理]