基于哈佛财务分析框架的绩效考评优化研究——以湖北电力公司为例  

Research on Optimization of Performance Assessments Based on Harvard Financial Analysis Framework——A Case Study of Hubei Electric Power Ltd.

作　　者：王清刚[1] 董驰浩 WANG Qing-gang;DONG Chi-hao(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《中国软科学》2018年第8期175-183,共9页China Soft Science

基　　金：国家社会科学基金资助项目"基于风险智能管理的企业社会责任价值创造研究"(13BGL056)

摘　　要："战略―执行―考评"是企业管理的核心,科学合理的绩效考评对企业目标的实现至关重要。长期以来,湖北电力公司(以下简称"HBDL")绩效考评存在不少问题,引发很多矛盾。哈佛财务分析框架认为财务分析不应局限于分析报表数据,应以战略为导向,从战略分析、会计分析、财务分析和前景分析四个维度进行全面分析。本文尝试将这一框架运用于绩效考评,并以HBDL为例,重塑了绩效考评的逻辑架构,优化了考评指标,取得了很好的效果。本文分析了HBDL基于哈佛财务分析框架改进其绩效考评的背景、路径、成效和经验,以期为其他单位提供借鉴。Strategy,execution,and evaluation were core activities for business management. Scientific and reasonable performance assessments are very important to achieve an enterprise＇s goals. For a long time,Hubei Electric Power Ltd. experienced many problems in its performance assessments,which caused many contradictions. Hubei Electric Power Ltd. introduced the Harvard financial analysis framework to its performance assessments in 2016. Referencing the strategic analysis,accounting analysis and financial analysis,Hubei Electric Power Ltd. reshaped its logical framework of performance assessments and optimized assessment index. Hubei Electric Power Ltd. achieved a good effect in its performance assessment,by referencing the Harvard framework. This paper focused on the backgrounds,paths,and achievements of Hubei Electric Power Ltd. improving its performance assessments based on Harvard Financial Analysis Framework. We hoped it could inspire other companies for their performance assessments.

关 键 词：绩效考评 哈佛财务分析框架 指标优化 湖北电力公司 

分 类 号：F272.5[经济管理—企业管理] F425[经济管理—国民经济]