从管理会计视角提高企业绩效的实证研究  

An Empirical Study on Improving Enterprise Performance from the Perspective of Management Accounting

作　　者：秦娜[1] 魏长升[2] 尚林睿 QIN Na;WEI Changsheng;SHANG Linrui(Hohai University Wentian college,Ma'anshan Anhui 243031;Hohai University,Nanjing Jiangsu 211100)

机构地区：[1]河海大学文天学院,安徽马鞍山243031 [2]河海大学商学院,江苏南京211100

出　　处：《山东农业工程学院学报》2019年第1期68-70,共3页The Journal of Shandong Agriculture and Engineering University

基　　金：安徽省人文社科一般项目(WT2018SK003);河海大学文天学院校级精品应用型课程(zl201728)

摘　　要：随着"互联网+大数据"时代的到来,传统的绩效考核主要以财务指标为主,而衡量企业绩效的一些重要的非财务指标很少考虑。本文基于管理会计视角从流程评价指标、监控系统和激励机制来构建绩效评价体系,选取沪深两市的专用设备制造业2011-2015数据,研究发现:流程评价指标、监控对企业绩效有显著激励作用,激励机制的作用则不显著。With the advent of the era of"Internet+big data",the traditional performance assessment is mainly based on financial indicators,and some important non-financial indicators to measure enterprise performance are rarely considered.From the perspective of management accounting,this paper builds performance evaluation system from process evaluation index,monitoring system and incentive mechanism.In this paper,we select 2011-2015 data of the special equipment manufacturing industry of two cities and Shenzhen,and find that the process evaluation index and monitoring have significant incentive effect on the enterprise performance,and the role of incentive mechanism is not significant.

关 键 词：流程评价指标 激励机制 监控 企业绩效 

分 类 号：F23[经济管理—会计学]