多业务单元业绩评价中公司高管认知偏差研究——BSC实验研究的证据  

The Study on the Cognitive Bias of Company Executives in the Performance Evaluation for Multiple Business Units——Evidences From a BSC Experimental Study

作　　者：宫义飞[1] 谢元芳[1] 吴国灿[2] 

机构地区：[1]西南大学经济管理学院,重庆400715 [2]浙江万里学院商学院,浙江宁波315100

出　　处：《经济管理》2016年第2期189-199,共11页Business and Management Journal ( BMJ )

基　　金：2015年西南大学教育教学改革研究项目重点项目"以‘卓越会计师’为导向的人才培养模式改革与探索研究"(2015JY036);2015年国家自然科学基金面上项目"社会资本视域下的中国上市公司亏损逆转质量"(71572153)

摘　　要：BSC(平衡计分卡)不仅是一个多重业绩评价体系,而且是一个有效的战略管理工具。但以往研究发现,公司高管在运用BSC评价业务单元业绩时,赋予共性指标更高的权重,而忽视对独特指标信息的使用,损害了BSC的潜在有用性。本文提出了两种减轻共性指标偏差的措施,即改进战略表述并增进评价者对业务单元战略和独特指标的理解,以及运用分解评价方式并要求证明评价合理性,以激发评价者的认知努力。本文开展了一项实验研究检验这两种措施的效果,实验结果表明,不管是第一种措施即改进战略表述,还是第二种措施即改变业绩评价方式,均使得两种指标(共性指标与独特性指标)的权重差异显著降低,从而进一步说明了两种措施在一定程度上确实缓解了高管认知偏差即共性指标偏好现象。Since the 80s of the 20th Century, major changes have occurred in enterprise business environment and management manners, which make increasingly apparent the limitation of the traditional performance measure- ment system based on financial measures. For this reason, many academics and practitioners made great efforts to develop new performance evaluating measures. There are two main ideas on the exploration of improving the per- formanee evaluation. The first way is to use new financial measures such as EVA reflecting economics income, and the other way is adding nonfinaneial measures being forward-looking and reflecting companies＇ core competence to financial measures. EVA can reveal enterprises＇ capability creating the value added and stockholder wealth, but still can＇t overcome the inherent defects of the financial indicators. The Balanced Scorecard （BSC） advocates the combi- nation of nonfinancial measures and financial measures and the use of multiple performance measures, evaluating companies＇ business performance in the round from four different and interrelated aspects including financial, cus- tomer, internal process, learning and development dimensions, thus overcoming effectively the shortcoming of the tra- ditional performance evaluation. Meanwhile, the BSC translates the strategic goals into a series of specific perform- ance evaluation measures, helping all departments and employee understand and complement the business strategy better. Hence, not only is BSC an all-sided performance evaluation system, but also an effective strategy complemen- tation tool. Since its creation, BSC has been widely used in more and more companies. After World War II, enterpri- ses around the world expanded their scale rapidly and formed a lot of diversified and multinational large companies or enterprise groups. In this case, decentralized management based on the division structure became the main form of diversified companies to manage their internal organizations. Decentralized management authorizes each

关 键 词：BSC 业绩评价 认知努力 共性指标偏差 

分 类 号：C93[经济管理—管理学]