基于股东视角的多元化经营业绩评价指标体系的构建  

The Construction of Diversification Enterprises Performance Evaluation Index System Based on the Perspective of Shareholders

作　　者：王丹[1] 郑文燕[1] 

机构地区：[1]辽宁石油化工大学经济管理学院,辽宁抚顺113001

出　　处：《辽宁石油化工大学学报》2015年第4期70-74,共5页Journal of Liaoning Petrochemical University

摘　　要：根据我国企业多元化经营业绩评价的特点,构建了基于股东视角的多元化经营业绩评价指标体系。在此过程中,结合经济增加值,调整了各项指标,使其能够充分展示企业各方面的财务情况,并能够促使管理者站在股东立场上思考与决策。选择接近平均净资产收益率的10家上市企业,依据其指标值,利用SPSS软件计算了各个指标之间的相关系数,进而确定了权重。对CH上市公司进行了案例分析,通过对该公司2013年经营状况的综合评述,说明了本指标体系的优势及不足。The diversification enterprises performance evaluation index system based on the perspective of shareholders was constructed,according to the characteristics of the performance evaluation of diversification enterprises.Combined with the economic added value and adjusting the different indicators,the system could fully display the various aspects of a listed company＇s financial situation and help manager thinking and deciding on the position of shareholders.The 10 listed companies which were close to the average net asset ratio were selected calculate their indicators.According to the above the index value,the coefficients of correlation between the various indicators were calculated and determined the weights using the SPSS software.Finally,the case of the CH listed companies was analyzed to gain a comprehensive review of the company operating conditions in 2013 and stated the advantages and shortcomings of this index system.

关 键 词：股东视角 业绩评价指标体系 多元化经营 相关系数 权重确定 

分 类 号：F23[经济管理—会计学]