企业绩效比较评价体系蕴含信息的质与量研究——以福布斯与北洋世盈企业排行榜为例  

Quality and Volume of Information Implied in Corporate Performance Evaluation Systems:Cases of Forbes and Peiyang-GlocalWin

作　　者：苏云鹏[1] 张维[1] 郑利国 李银龙 李胜楠[1] 

机构地区：[1]天津大学管理与经济学部,天津300072 [2]世华科盈(北京)咨询公司,北京100037

出　　处：《统计与信息论坛》2014年第9期27-33,共7页Journal of Statistics and Information

基　　金：教育部人文社会科学研究青年基金项目<新凯恩斯主义宏观金融模型下我国违约利率期限结构与宏观经济因素间互动关系研究>(11YJCZH147);高等学校博士学科点专项科研基金资助项目<债券定价中的投资者有限理性预期与权益风险因素--基于宏观金融框架的研究>(20130032120013);教育部长江学者和创新团队发展计划项目<复杂社会经济系统的计算实验研究>(IRT1028)

摘　　要：以福布斯与北洋世盈企业排行榜为例,从评价指标体系、综合计分方法及排行结果三个方面,对企业绩效比较评价体系所蕴含信息的广度与质量进行定量分析与对比,并对二者各自特点进行评价。研究发现:福布斯体系中指标间的信息重叠度过高,指标体系所提供信息仍局限于规模方面,北洋世盈体系的四个分项指标组间信息重叠度较低,能够全面反映企业的综合状况及未来发展趋势。此外,北洋世盈体系在对企业各分项能力指标进行评价过程中以各因子的方差贡献率为权重,避免了主观赋值的局限性,保证了评价过程与信息的客观性,其基于乘法计分法的综合绩效评价方法能够更好地引导企业兼顾各项指标之间的均衡发展,避免出现短板问题,从而实现可持续的良性发展。借鉴北洋世盈体系的构建思路,提出了以"做强做优"为导向的企业绩效比较评价框架。Based on the cases of Forbes Global 2000 and Peiyang-GlocalWin corporate performance evaluation methodologies, a quantitative analysis and comparison is carried out on the volume and quality of the information implied in corporate performance evaluation systems in the three aspects of index system, composite scoring method and ranking result, to get a clear idea of characteristics of each methodology, which leads to the finding that the Forbes methodology is still confined to evaluating corporate performance by size, due to the fact that the index system of Forbes provides only information related to firm size because of high information overlap among indices. By contrast, information overlap among the four subclasses of indices in the Peiyang-GlocalWin system is very low, so the system is able to provide a comprehensive evaluation of the performance and prospect of corporates. Besides, the Peiyang- GlocalWin system ensures the objectivity of evaluation procedure and performance information by using the contribution to variance of each principal factor as its weight in evaluating corporate performance at the four different aspects above respectively, and thus avoiding the drawback of subjective weights, and its multiplicative composite scoring method provides better performance in orienting corporates towards balanced and sustainable development by avoiding the cask effect. In light of the idea of the Peiyang- GlocalWin system, this paper proposes a competitiveness and quality oriented corporate performance evaluation framework.

关 键 词：企业绩效评价 因子分析法 乘法计分法 北洋世盈 福布斯 

分 类 号：F276.6[经济管理—企业管理] C812[经济管理—国民经济]