合作网络视角下母子公司业绩评价指标体系的重构  

Reconstruction on the Performance Evaluation Index System of Parent-subsidiary Corporations Based on Cooperative Networks

作　　者：潘爱玲[1] 李彬[1] 

机构地区：[1]山东大学管理学院,山东济南250100

出　　处：《中国工业经济》2011年第5期99-108,共10页China Industrial Economics

基　　金：国家社会科学基金项目"合作网络范式下的企业集团管理控制研究"(批准号08BJY096);教育部新世纪优秀人才支持计划项目;山东大学自主创新基金项目"合作网络视角下的母子公司业绩评价研究"(批准号IFW09116)

摘　　要：企业集团由科层范式向合作网络范式的转变,必然要求母子公司业绩评价能够超越传统模式,对评价指标进行创新与改良。本文在合作网络视角下对子公司业绩结构进行重新认识,将其划分为结构业绩和关系业绩;在系统探究二者的作用机理及逻辑关系的基础上,重点分析了非公允交易型关系业绩和非交易型关系业绩;结合专家咨询和企业调研的结果,从合作范围、合作程度、合作稳定性三个方面运用9个关键指标对子公司非交易型关系业绩进行评价。最后构建了不同于单一企业和传统评价指标的新的母子公司业绩评价指标体系。With the enterprise groups transforming from bureaucracy structure to network frame, the performance evaluation system of parent-subsidiary corporations should surpass the traditional modes, and make innovations to the index-system. So we rethink the structure of the subsidiary performance based on the cooperation network, and divide it into task performance and contextual performance. Then we deeply analyze their acting mechanism and the relationship between the two types, especially the non-fair transactional contextual performance and non-transactional contextual performance. According to the results of the expert consultation and corporate survey, we choose nine key indicators from the view of cooperation scope, cooperation level and cooperation stability to evaluate the non-transactional contextual performance. Finally, we rebuild a new parent-subsidiary corporation performance evaluation index system which is distinctly different from the single enterprise and the traditional model.

关 键 词：合作网络 母子公司 结构业绩 关系业绩 网络能力 

分 类 号：F270[经济管理—企业管理]