基于KPI-BSC的企业集团财务公司部门绩效考核体系探究

企业集团财务公司作为我国金融体系中非常重要的组成部分,是一类特别的非银行金融机构,在行政上隶属于企业集团,同时在业务上受中国人民银行、银保监会的管理和监督,这种多方管理、自上而下的管理方式比较适合采用关键绩效指标(KPI)、平衡计分卡(BSC)这两种围绕战略目标的绩效考核方法进行考核,结合KPI在指标设计上的战略分解优势以及BSC在战略因果关系的逻辑优势,可达到优势互补的效果。同时部门绩效考核作为承接公司绩效和对接员工具体工作目标的“黏合剂”,在组织绩效考核中起着承上启下的关键作用。本文以部门绩效考核存在问题剖析为切入点,以H集团财务公司为研究对象,结合其部门绩效考核具体问题及业务特点,从组织及权责体系、制度体系、指标体系以及流程体系等几个方面对财务公司部门绩效考核体系进行探究,希望对企业集团财务公司在进行部门绩效考核实操中提供借鉴。     

绩效考核指标如何与战略“挂钩”

本文简要介绍了建立战略导向绩效考核指标体系的原因,论述了拥有多业务单位的公司建立战略导向绩效考核指标体系的原则、思路和方法,并指出了应该注意的问题。     

企业集团财务战略的思考

文章结合现代财务理论对企业集团财务战略体系的建立提出框架性的设想,以期能够对财务战略的制定与实施提供指导和帮助。     

企业集团加强财务控制与监督研究

企业集团是由若干具有资本和产权联盟性质的企业形成的经济联合体,企业集团内部共享企业之间的利益、建立统一的经营战略和发展目标。为了适应高速发展的市场经济环境,大多数企业集团建立了财务控制体系,但是我国企业集团建立的财务控制体系尚不完善,存在问题。为此,企业集团需要建立有效的财务控制体系,完善财务控制和监督。     

浅谈企业集团财务管理的理论与应用

企业集团的财务管理是企业集团管理的一种方式,并且财务管理在企业集团管理中处于重要地位。企业集团的特点有经营规模大、人数众多、组织体系庞大等等特征,我国社会主义市场经济主要组织形式就是企业集团,它在我国日益激烈的市场竞争中有不可替代的地位,但是由于我国的社会主义市场经济发展还不完全成熟,企业集团中会经常遇到很多问题,所以加强对企业的财务管理很有必要。本文主要对企业集团战略财务管理理论应用进行简要的分析,希望对于企业长远发展有所帮助。     

精细打造考核的标尺--金川集团有限公司的综合考核法体系综述

金川集团有限公司是国有大型企业集团,2003年,公司聘请绩效管理专家对集团公司以经济责任制为核心的绩效考核体系进行改造升级,通过集团公司绩效管理部门与绩效管理专家的共同努力,建立了一套基本完善的、具有企业特色的、以综合考核表为核心的综合考核法体系。经过近一年的运行,综合考核法体系对于改善公司绩效产生了积极的效果。     

企业集团加强财务控制研究

改革开放以来,随着社会主义市场经济体系的建立,我国的企业集团取得了蓬勃发展。作为企业集团内部管理的关键环节之一,财务控制得当与否和该企业集团的经济效益及发展状况有着最直接的关系。本文作者详细分析了目前我国企业集团财务控制过程中普遍存在的一些问题,并针对这些问题提出了对应的解决措施,以优化企业集团内部的财务控制体系,从而促进企业集团的进一步发展,提升其综合竞争力。     

大型企业集团资金管理战略

大型企业集团因其规模大、产业链长等因素，企业的资金管理往往比其他企业有着更高的要求。本文探讨了资金管理的内容，阐述了大型跨国企业资金管理战略的做法和经验，分析了我国大型企业集团在资金管理方面存在的问题，最后指出了资金管理战略规划实施的方法和途径。     

企业集团预算管理存在的问题及对策

预算管理在企业集团决策体系中占据着核心地位.所谓预算管理,是指以目标利润为导向,对企业集团的所有经营活动实施全面的预算管理,建立管理控制体系,建立起对成本中心、利润中心和投资中心的绩效考核体系,使整个企业集团的组织经营活动能沿着预算管理轨道科学合理地进行.     

我国企业集团全面预算管理存在的问题及对策

近年来，我国大中型企业集团积极探索适合我国国情的预算管理体系，并取得了一定成效。企业集团战略管理和资源配置能力有所提升，全面预算管理体系初步建立，企业竞争力明显增强。但是，我国企业集团在实施全面预算管理过程中也存在一些问题亟待解决。     

独立董事、战略审计与公司绩效

关于独立董事与公司绩效呈现弱相关关系的一个假说性解释是:独立董事对于作为关键绩效驱动因素的公司战略管理过程参与不足。独立董事积极参与公司战略管理的功能定位是战略监督与评价,而战略审计作为正式的战略监督与评价程序,是独立董事深入公司战略管理过程以提高其绩效贡献的有效途径。本文认为,在我国推行独立董事战略审计制度,必须解决独立董事人数与比例、审计委员会设置、独立董事来源与结构以及激励与权益保护等相关问题。     

智力资本与企业战略绩效:基于中国上市公司的实证研究

基于企业资源观的分析框架,从促进企业竞争优势的稀缺战略资源特性出发,构建了智力资本贡献于企业战略绩效的关系模型。采用上市公司2006-2008年的相关数据,对智力资本与企业战略绩效之间的相关性进行了实证研究。研究结果显示物质资本与企业战略绩效显著正相关,人力资本对企业具有积极的价值创造作用,结构资本与企业战略绩效呈一定程度的正相关关系。     

会计管制与公司治理

本文从企业契约理论出发,在回顾会计管制国际经验的基础上,将会计管制引入对公司治理问题的思考,指出了会计管制目标的实现对解决公司治理问题的重要性。其不仅要求反思会计管制理论与实践,同时要求在具体分析公司治理模式的基础上,重新思考会计管制的目标及其实现问题。提出应从现行公司治理框架下改进会计管制措施,从而实现会计管制与公司治理的良性互动。     

A performance-oriented risk management framework for innovative R&D projects

Uncertainty is one of the major inherent difficulties in developing innovative products, due to their highly dynamic markets and technologies. The presence of a large degree of uncertainty leads to high R&D risks, resulting in many R&D failures. Therefore, it is important to manage R&D risks through all R&D stages to improve R&D project success rates. This paper proposes a new risk management framework that aligns project risk management with corporate strategy and a performance measurement system to increase success rates of R&D projects and to accomplish corporate strategic goals. The balanced scorecard is used to identify major performance measures of an R&D organization based on the firm vision and strategy. Quality function deployment is adapted to transform organizational performance measures into project performance measures and a systematic procedure is developed for risk identification, assessment, response planning, and control. The proposed risk management framework enables an R&D project to be focused on achieving the corporate goals and provides a more effective way to identify, assess, analyze, and monitor R&D risks along the project cycle. The proposed methodology is illustrated with a drug development project.     

Bridging the gaps or fecklessness? A moderated mediating examination of intermediaries’ effects on corporate innovation

Intermediaries are frequently used as external institutions to bridge knowledge gaps and enlarge innovation search. Although there is a consensus that ties with intermediaries have a significantly positive impact on firms’ innovation performance since external knowledge sources are important to firms’ innovative activities, far less is known about how these intermediaries become effective drivers of corporate innovation. From the capacity-based view, this study proposes that intermediaries facilitate the development of dynamic capability which further causes remarkable innovation. A firm's dynamic capability acts as a mediator in the relationship between intermediaries and innovation performance. It is also observed that organizational structure formalization and strategic conformity negatively moderate the mediation effect. This proposed theoretical framework is proven by empirical results from a moderated mediation analysis using a sample of Chinese manufacturing firms.     

Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?

This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces investor wealth. Corporate strategies may balance such incompatible stakeholder interests through trade-offs across CSR elements. In this empirical study of Norwegian companies, there are no indications of trade-offs between corporate tax aggressiveness (TAG) and mandatory disclosure, in line with stick-to-the-rules/compliant behaviour for both. However, the positive relationship between TAG and voluntary disclosure indicates that strategic trade-offs exist and ensure an acceptable level of legitimacy from different stakeholders overall. Hence, corporate strategies differ for mandatory and voluntary actions, in line with a multidimensional legitimacy risk and legitimation strategy framework.     

A comparative analysis of corporate entrepreneurial orientation between selected firms in the Netherlands and the USA

Firms in turbulent or fast-changing environments must continually innovate to remain competitive. This study examined how a firm's strategic management practices influence its entrepreneurial behaviour as compared to an international competitor. Four firms in the Netherlands were each matched with a key competitor in the USA. Several survey measures related to the strategic management process were used along with an instrument related to corporate entrepreneurship practices. Both managers and employees participated in the study. Results revealed significant differences between the Netherlands firms and the US competitors in entrepreneurial orientation. Results also supported these comparative differences along three key dimensions of strategic management as they relate to corporate entrepreneurship. The final set of data revealed a relationship between corporate entrepreneurship and three measures of firm performance. The implications focus upon the key role that culture may play in facilitating corporate entrepreneurship and adaptable organizational practices. Suggestions for further research are also made.     

An empirical examination of strategic sourcing dominant logic: Strategic sourcing centricity

Recently, much of the thought in strategic sourcing, i.e., dominant logic, has shifted away from the exchange of tangible goods and toward the exchange of intangibles, specialized skills and knowledge, and processes. This study refers to strategic sourcing dominant logic as strategic sourcing centricity (SSC) and describes it as a sourcing management′s mindset based on learning, performance, planning, and relational orientations and manifests itself in the implementation of SS to meet supply management objectives and satisfy stakeholder requirements. Building on insights on intangibility derived from resource-based theory (RBV), the study proposes and empirically tests strategic sourcing centricity (SSC). The authors test the operational measures of SSC dimensions and its impact on performance on a sample of 174 supply management executives. The results indicate strong support for the theorized framework. Managerial implications and future research agenda are provided.     

基于复杂科学观点的战略性思维建构及其应用

本文的目的是为解决企业中战略经理人的战略性角色不强,导致企业战略缺失,或制定了战略却无法执行的战略失灵问题,因此引入了复杂科学观点的战略过程与战略内容构念,建构了一个战略性思维框架,作为战略家们在战略制定与行动前的战略思维分析之用。     

Effectiveness of a corporate HR department in an Australian public-sector entity during commercialization and corporatization

This study examines the effectiveness of the strategic human resource management (HRM) function performed by the corporate human resource department of an Australian public-sector entity, before and after its corporatization. Multiple methods (including a survey of senior managers and semi-structured interviews) were used to collect the data. Despite an improvement in the overall level of strategic integration between HRM and strategic management, the rating of strategic HRM role effectiveness remained low. The results indicate that the strategic HRM function, as a corporate headquarters function, was more effective in its administrative role than in a value-adding function. The difficulty in balancing the dual roles of a corporate headquarter unit, together with the challenges of becoming a strategic business partner to line managers, provided the major impediments to effective strategic HRM.