电网企业绩效评价体系研究(系列一)

绩效管理是企业管理永恒的主题.建立一套科学合理、突出电网"安全、质量、效益"的绩效评价体系是持续提升电网企业绩效水平的有效措施.文章在研究企业绩效评价相关理论的基础上,以广东电网公司对地市供电分公司的绩效评价体系为研究对象,剖析了当前绩效评价中存在的可改进之处.然后,从EVA的理念出发,对现有的绩效评价指标设置提出一些优化建议;同时,借鉴标杆管理及平衡计分卡等理论,参照国内外电网公司的成熟经验,在建立绩效对标管理机制、完善绩效评价周期及缋效沟通分析机制等方面提出一点思路,希望能够对广东电网企业的绩效管理工作提供理论上的帮助.     

论绩效审计与预算绩效管理的衔接机制

新公共管理运动推动了全球预算绩效改革的进程，作为外部评估的绩效审计发挥着越来越重要的作用。随着全面实施预算绩效管理的贯彻落实，由审计机关实施的绩效审计与由财政及各支出部门实施的绩效评价之间，存在着工作重复、信息不互通等问题，故构建预算绩效审计与绩效评价的衔接机制势在必行。基于预算绩效审计与绩效评价的共性与差异性，本文尝试从评估依据、实施主体、绩效指标和结果应用四个方面，构建绩效审计和绩效评价的衔接机制，以期更好地推动预算绩效管理的全面实施。     

第三方物流绩效评价管理体系研究

首先概述了第三方物流绩效评价管理体系规划和设计中应该注意的原则和事项,接着重点分析研究了第三方物流绩效评价的指标体系和内容框架,从内部绩效和外部绩效两个方面考察了其指标的设计和规划问题,主要从财务绩效、采购运输配送仓储等环节的功能性绩效以及客户绩效等方面进行了指标设计,最后在这些绩效评价指标体系的基础上,进行了第三方物流具体绩效评价流程和操作机制的数学计算过程推导.     

第三方物流绩效评价管理体系研究

首先概述了第三方物流绩效评价管理体系规划和设计中应该注意的原则和事项,接着重点分析研究了第三方物流绩效评价的指标体系和内容框架,从内部绩效和外部绩效两个方面考察了其指标的设计和规划问题,主要从财务绩效、采购运输配送仓储等环节的功能性绩效以及客户绩效等方面进行了指标设计,最后在这些绩效评价指标体系的基础上,进行了第三方物流具体绩效评价流程和操作机制的数学计算过程推导。     

基于平衡计分卡的企业绩效评价研究

绩效评价作为企业人力资源管理的重要组成部分,其评价的对象涉及企业员工、管理者、生产作业流程、售后服务体系、盈利情况、学习与培训等多个方面。绩效评价可发现企业中潜存的问题,为有针对性制定绩效提升策略提供参考。对此,本文基于平衡计分理论,从财务、客户等四个方面构建绩效评价指标体系,并借助层次分析法和物元模型构建绩效评价模型。最后,以MMC公司为例进行绩效评价,以验证绩效评价指标体系和评价模型的可行性。     

现代物流企业经营绩效的综合评价体系研究

一、现代物流企业绩效评价体系研究现状分析 目前,国内外学者对物流绩效评价体系研究的很多,主要集中在物流绩效评价指标的选取与评价方法的选择两个方面.对物流绩效评价指标选取的研究大致分为以下几个方面:从物流服务质量的角度(代表人物为Nevem working group等);从物流的效率或物流的效率与质量的角度(持这两种观点的代表分别是Mercer管理咨询公司和王成);从财务的角度(代表人物为王娟、黄培清);从物流功能要素的角度(代表人物为周涛等人);从物流系统的角度(代表人物为张铎等人);从物流服务水平和顾客满意度的角度(代表人物为王焰);从综合评价的角度(如王勇等人从成本、效率、风险、客户管理四个方面建立了评价指标体系;马红艳等人从内部绩效、财务盈利、服务满意度、发展潜力四个方面建立了评价指标体系;鲍尔索克斯从内部和外部两方面来衡量物流绩效;刘秉镰、王鹏姬依托平衡计分卡的分析框架,建立了"3+1"物流企业绩效分析模型,分别从财务绩效评价、客户业绩评价、内部经营业绩评价、学习创新绩效评价四个方面作了评价).     

基于PCA分析的企业物流绩效评价指标体系的研究

首先概述了企业物流绩效评价体系的基本构成因素和指标结构内容,从财务绩效、客户绩效、市场绩效、业务绩效和学习绩效等几个方面进行了指标体系设计;接着分析了主成分分析模型PCA下的企业物流绩效评价过程,从对PCA数学模型的分析和计算算法的角度给予了完美的论证推导过程;最后对PCA模型下企业物流绩效评价进行了实证分析,从评价指标的主成分分析对企业的物流整体绩效做出评价.     

基于PCA分析的企业物流绩效评价指标体系的研究

首先概述了企业物流绩效评价体系的基本构成因素和指标结构内容,从财务绩效、客户绩效、市场绩效、业务绩效和学习绩效等几个方面进行了指标体系设计;接着分析了主成分分析模型PCA下的企业物流绩效评价过程,从对PCA数学模型的分析和计算算法的角度给予了完美的论证推导过程;最后对PCA模型下企业物流绩效评价进行了实证分析,从评价指标的主成分分析对企业的物流整体绩效做出评价。     

高校政府采购绩效管理体系建设研究

随着政府对预算绩效关注度的提高,政府采购绩效评价的重要性逐渐在理论界被提及。高校在政府采购绩效管理体系建设方面尚有诸多需要面对和解决的问题,如绩效管理理论和实践欠缺、监管方向偏差导致绩效评估难实现、绩效评价主体不明确导致绩效评价体系难以建立等。文章建立高校政府采购绩效管理体系指标框架,拓宽政府采购绩效管理体系建设的思路,将绩效评估宏观思想引入高校政府采购绩效体系建设的微观实践,构建多角度绩效评价体系以适用于不同评价主体,并将采购监管要点融入绩效管理体系设计中,尝试对政府采购绩效评价指标做规划设计,进一步对高校政府采购绩效管理体系构建提出建议。     

新型农村金融机构运营绩效研究综述

从2007年开始,按照国家要求,在全国新设村镇银行、贷款公司和农村资金互助合作社等新型农村金融机构,但其经营绩效如何,是否达到促进农村金融发展目标,值得深入研究。通过分析国内外专家和学者研究成果,总结新型农村金融机构市场结构、运营监管、运行风险、经营绩效及社会绩效评价等方面的研究进展,提出了运用实地调研、指标统计和模型计量分析方法等研究思路,为进一步开展新型农村绩效评价研究提供借鉴。     

C2C模式供应链绩效评价指标体系研究

电子商务环境下C2C模式供应链绩效评估与传统的企业组织形式和B2B模式相比具有其新颖的特征。文章讨论了电子商务环境下C2C模式供应链绩效评价体系的依据和特点,最后给出了一种C2C模式供应链绩效评价指标方案。     

The joint effect of leader–member exchange and emotional intelligence on burnout and work performance in call centers in China

We examined the joint effect of LMX and emotional intelligence (EI) on burnout and work performance. Results based on data collected from 493 leader-member dyads in the call center of a large Chinese telecommunication company indicated that LMX was negatively related to burnout, yet was not significantly related to objective work performance. Moreover, we examined the effects of the four dimensions of EI (self-emotion appraisal, other-emotion appraisal, use of emotion, and regulation of emotion) on burnout and performance, and found that burnout mediated the link between use of emotion and work performance. Results also showed that LMX was associated with burnout and work performance more strongly for service workers with lower levels of self-emotion appraisal. More surprisingly, the link between LMX and work performance was stronger for service workers with higher levels of use of emotion.     

在华北石油工程公司推行绩效管理的价值和注意事项

推行绩效管理是改变公司人力资源管理低效率、提高公司凝聚力的重要举措,也是改善员工激励机制、提高人力资源培训的效果、提升公司的企业文化水平的主要手段。在推行绩效管理的过程中,公司应该注意区别绩效考核与绩效管理的差异、注重绩效管理的循环过程、做好与公司价值链的衔接、树立"以人为本"的管理观念。     

Culture,Wasta and perceptions of performance appraisal in Saudi Arabia

This article explores the relationship between Arabic culture and employees’ perceptions of performance appraisal in a Saudi Arabian company named SACO. Using an interpretive and qualitative methodological framework, the article suggests that Western models of performance appraisal rooted in rationality and objectivity conflict with aspects of Saudi Arabian culture. Specifically, the personal relations implicated in the social practice of Wasta. However, the article also shows how SACO employees are beginning to reject Saudi Arabian cultural norms and adopt alternative values which are linked to notions of organisational justice and individual egalitarianism. These values are compatible with Western models of performance appraisal.     

浅谈EVA在企业管理中的运用

在世界经济学快速发展的今天，大多数公司经常使用不一致评价目标。EVA分析方法，是一种崭新的企业成就评价方法，一种基于会计系统的公司成就评价系统，在一家时间内反映出公司哪种方法更适合于评价股东创造的价值。     

Quality of appraisal practices in Indian PSUs: a case study

The main aim of the study is to assess the level of expectation and experience regarding the consideration of the skills relating to internal marketing in performance appraisal report while evaluating performance of human resources in Indian Oil Corporation Limited (IOCL) (AOD; Assam Oil Division), Digboi. This study also attempts to assess the level of expectation and experience regarding ideal ‘post-performance-appraisal-scenario’ in IOCL (AOD), Digboi. Furthermore, the study ventures to assess the level of overall satisfaction with performance appraisal system of the company as perceived by the employees, i.e. the internal customers. The study has looked into performance appraisal as a tool of human resource management through the lenses of internal marketing skills in the context of Central Public Sector Undertakings, which have very narrow base of internal Customers. This new approach has the potential to orient the Public Sector Undertakings to the market-driven economy.     

基于公司治理的内部审计与绩效评估探索——内部审计参与绩效评估的思考

公司治理是现代公司制度中最重要的架构,公司治理与内部审计、绩效评估密不可分。在公司经营管理活动中,绩效评估与内部审计的界限将逐渐模糊。利用内部审计强化绩效评估,通过绩效评估推动内部审计的发展,是公司经营管理水平提高的必然要求。本文论述了公司治理与内部审计、绩效评估的关系;分析了内部审计在参与绩效评估中遇到的主要问题;提出了利用公司治理契机,强化内部审计参与绩效评估的措施。     

Evaluating international managers' performance: parent company standards as control mechanism

The study argues that performance appraisal systems are a way to control international managers' behaviour and international operations in general. It examined the influence of three types of antecedents on the use of par-ent company standards as evaluation criteria, i.e. the power of international managers, international managers' commitment to the parent company and the company culture. The study used a sample of 162 internationals from four Belgian and one British parent company. The results indicated that international managers in high power positions were evaluated according to parent company standards. These managers were completing their foreign assignment in South America and Asia (uncertainty absorption), they had managerial jobs (centrality) and each was only one of a few other international managers in the host company (substitutabil-ity). Contrary to expectations,. they also showed a high degree of intercul-tural interaction.     

民营科技企业知识型员工薪酬管理措施研究——以A公司为例

本文为《民营科技企业知识型员工薪酬管理模式及现状》之续。它针对A公司在知识型员工薪酬管理中存在的主要问题,提出了相应的策略措施:规范薪酬体系设计程序,选择薪酬策略及调整不同岗位薪酬结构,建立相关的绩效评估系统。     

The effects of appraisal review content on employees’ reactions and performance

Do appraisal reviews actually change employees’ subsequent performance? To answer this question, longitudinal analyses are required. Dorfman et al. (1986) and Nathan et al. (1991) performed longitudinal studies, to attain contradicting results. Apparently we need additional longitudinal studies. We analysed a data set collected from a Korean petrochemical company, and found that, even though each of the three measures of appraisal review content (i.e. the degree to which, during the appraisal review, (1) employees have opportunity to participate in discussion, (2) goals are clearly set and (3) career issues are discussed) was significantly related to the employees’ reactions to the review, none of them had a positive impact on the subsequent job performance. This result is consistent with the Dorfman et al.’s finding. Possible reasons for our result being different from Nathan et al.’s finding, limitations of our study and further studies required are discussed.