高校绩效管理的综合评价研究

高校绩效管理的综合评价作为评价高校发展的重要手段之一,对高校的内涵式发展具有重大意义。文章根据我国高校发展的特点,从投入和产出两方面构建了一套高校绩效管理评价指标体系,基于平衡计分卡确定各个指标的权重,对各指标的权重及高校绩效管理进行了分析,最后就如何建立健全我国高校绩效管理评价制度提出对策建议,以期对高校绩效管理评价的工作有一定的借鉴。     

高校院系财务绩效评价比较研究--基于DEA特色背景效益评价法

文章针对高校院系财务绩效评价比较的现实需求及其重要性，根据高校财务管理的特点，阐述了选取指标的原则与方法，并构建了较科学的指标体系，进而以长春某A大学为例，运用作者曾提出的DEA特色背景效益法对其8个院系的财务绩效进行了评价。通过评价不仅得到8个院系财务绩效的效率指数，而且进行了科学排序，为高校管理者提供了改进管理的决策依据及科学的评价方法。     

高校财务绩效评价指标体系及实证分析

高校财务绩效评价是指运用特定的评价指标、合理的评价标准、科学的评价方法,对高校财务行为过程以及结果进行科学、客观、公正的衡量比较和综合评价。笔者结合工作实际对高校的主要财务绩效评价指标体系:财务综合实力指标、财务运行绩效指标和财务发展潜力指标运用具体数据进行了实证分析。     

基于AHP与模糊理论的绩效评估指标体系研究——旅馆业的论证

如何正确且有效的衡量评估系统组织的绩效一直都是管理领域最基本的议题。本文基于平衡计分卡和模糊理论,设计适合综合评价企业绩效的指标体系。利用层次分析法决定各评估指标的加权值,以修正专家打分法主观性的缺陷;利用模糊理论衡量各指标的绩效值;最后透过理想解近似度偏好排序法求得排名。     

高校绩效审计评价指标体系的构建与应用

高校绩效审计是教育审计的一个重要组成部分。从经济、效率、效果3个方面构建的高校绩效审计评价指标体系包括3个一级指标、12项二级指标。结合模糊数学的原理,运用该评价指标体系对实例进行分析．发现该审计模式具有较强适用性和可操作性,能够较好地实现高校教育投入绩效审计的目标。     

高校预算绩效评价指标体系研究

预算是高校财务管理的核心,而预算绩效评价是高校预算管理工作的重要环节。依据人才培养、科研研究和社会服务等功能构建的高校预算绩效评价指标体系共有3个一级指标、13个二级指标和28个三级指标。在此基础上,依据改进的层次分析法和灰色理论构建的高校预算绩效综合评价模型较为科学,能够对高校预算绩效评价提供一些有益的参考。     

基于AHP的投资基金绩效综合评价模型及其实证研究

选取投资基金风险、收益、选股择时能力、绩效持续性和基金资产运作能力等5类共13个指标,利用层次分析法(AHP)建立基金绩效综合评价模型,并结合我国发行过的27只开放式基金在2001年9月26日到2013年9月26日的相关数据样本,对模型进行了实证研究。发现综合评价模型中收益率水平、风险水平和绩效持续性水平等指标占有较大权重;比较绩效排名发现综合评价模型既能克服风险收益权衡指标过于单一的不足,又能平抑指标决策过激的现象。     

高校一流专业建设项目绩效审计评价体系构建研究

我国高等教育正处于内涵发展、质量提升、改革攻坚的关键时期.高等教育资源配置和使用绩效越来越受到关注.近年来,国家实施一流专业建设"双万计划".以高校一流专业建设项目为研究对象,基于5E绩效审计理论和政策评价逻辑模型,综合构建绩效审计评价体系,运用层次分析法确立各评价指标权重.运用该评价体系,对某高校2019年入选的国家一流专业进行模糊评价.在实证分析基础上,总结该校国家一流专业建设情况,寻找专业建设中的薄弱指标,促进教育绩效改善.同时,针对高校一流专业建设项目绩效审计的评价指标、评价效率、评价追踪问效提出政策建议,推动教育内部审计在教育治理中发挥增值性作用.     

基于超效率DEA方法的高校会计人员绩效评价研究——以某高校为例

文章在理论分析的基础上,从制度建设、基础设施配备、工作能力、工作业绩、职业道德和政治倾向等方面构成的高校会计人员绩效评价指标体系,并基于黑龙江省某高校2010-2016年相关数据,利用超效率DEA方法对该高校会计人员绩效进行综合评价研究,表明该高校会计人员绩效评价整体来看处于效率有效状态,且2014年效率最高,但是2010年该高校会计人员的投入产出不相符。最后基于构建t统计量的思想,逐一剔除相关指标对该高校会计人员绩效的影响指标显著性进行分析,表明该高校会计人员绩效主要受基础设施配备指标、工作能力指标和政治倾向指标的影响。     

灰色理论在高校图书馆部门绩效评价中的应用

运用灰色关联度理论,对豫北某高校图书馆各个部门的工作绩效进行了定量的评价,并进行了排序。运用GM(1,1)灰色预测理论,对各个部门的作绩效进行了准确的预测和分析。事实证明,灰色理论能够用于图书馆各个部门工作绩效的评价和研究。     

石油企业员工绩效考核方法研究

文章通过层次分析法和模糊评价法对石油企业员工具体绩效的综合运用,对石油员工的绩效水平指标的进行了具体的分析研究,对各项考核指标进行了综合评价,通过具体的数字表明此绩效考核方法在石油企业员工绩效考评中的应用价值。     

住房公积金运营绩效审计评价指标体系研究

缺乏一套科学合理、权威公认的绩效评价指标体系,是当前制约公共资金绩效审计的理论瓶颈和实践难题。基于开展住房公积金绩效审计的实践,选择住房公积金作为研究对象,运用修正后的平衡记分卡基本原理,从居民满意、内部管理、持续发展和财务结果四个维度构建住房公积金运营绩效审计评价指标体系框架及17个具体指标,并用模拟数据说明如何运用该指标体系进行绩效评价,不仅对如何开展住房公积金绩效审计具有理论价值和实践意义,而且对开展其他公共资金绩效审计评价也能起到举一反三的借鉴作用。     

The key performance indicators (KPIs) and their impact on overall organizational performance

The concept of performance management is used by most of the organizations to ensure that either they are going on the right path or not. For managing the performance the organizations are required to know about the performance indicators. This paper explores the key performance indicators (KPIs) and impact of these KPIs on the overall organizational performance in manufacturing sector in Pakistan. The data for present study collected from the top level management of the 84 best manufacturing organizations in Pakistan by using a structured questionnaire and the impact of KPIs on the overall performance of the manufacturing organizations were evaluated. The results show that the manufacturing organizations put more focus on the customer satisfaction and Delivery reliability in terms of performance measurement. And measuring the performance in terms of cost, financial, quality, time, flexibility, delivery reliability, safety, customer satisfaction, employees’ satisfaction and social performance indicators have positive significant impact on the overall organization’s performance. This paper puts together all important performance indicators used by organizations in a single list and check their impact on the overall performance indicator index of the Organizations. As Pakistan is among the developing countries, this study will serve as a valuable guideline for several manufacturing organizations operating in other developing countries of the world.     

基于价值链将财务与非财务指标相结合综合评价公司业绩

本文在概览公司业绩评价发展及现状的基础上,简单分析了主要评价方法,指出业绩评价指标应用中存在的问题,进而推测未来综合业绩评价的发展趋势,并且建议基于价值链将财务与非财务指标相结合综合评价公司业绩。     

The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement

This paper seeks to understand the process by which biodiversity performance indicators can be developed. In doing so, this paper examines how biodiversity performance measurements are inherently imperfect and reflects on the implications of that imperfectness. Using document analysis and semi-structured interviews, this research outlines the case of the UK Department for Environment, Food and Rural Affairs and their work in developing biodiversity indicators. Based on the concept of imperfect measurements, this paper outlines the conditions under which imperfect biodiversity indicators can be productive measurements leading to fertile debate and constant improvements, rather than flawed measurements that actors ‘make do’ with. This paper concludes the biodiversity indicators construction process requires a collaboration between a broad set of diverse organisations, including NGOs and research centres. Lastly, this paper outlines the need for ongoing and rigorous review of adopted measurements to reduce the potentially harmful nature of imperfect biodiversity performance measurement.     

Environmental Policies for Evaluating Suppliers' Performance Based on GRI Indicators

Many companies use a performance measurement system (PMS) to evaluate their suppliers' environmental performance (SEP). To do this a company can establish its own set of measures or adopt indicators borrowed from specific standards and guidelines such as the Global Reporting Initiative (GRI). However, the results of a literature review indicate that the weights of the different environmental performance indicators within an overall SEP rating are unclear. The aim of this paper is to understand what the environmental policies adopted by European manufacturing companies to evaluate their suppliers really are. In order to reach this objective, a quantitative model based on multiple linear regression has been developed. The model correlates different environmental aspects taken from the GRI set of indicators with the overall SEP rating. Interestingly, results show that performances on aspects such as transport and ISO 14001 certification do not count towards the final ranking, whereas compliance with laws and regulations is the cornerstone of the evaluation of the supplier. Other performance indicators can in some ways be linked to compliance with laws and regulations. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

企业生态化的动态评价指标及其分析

企业的生态化是实现生产领域可持续发展的基础，对企业生态化程度的评价是正确引导企业良好发展方向的重要一环。以往关于企业生态化评价指标的研究重视建立全面的体系，但对企业动态指标的作用重视不够。本文通过深入分析，指出生态化动态指标的重要性，用经济和环境方面的三个动态指标将企业的生态化表现分为13种类型，并对各类型企业提出了有针对性的政策建议。     

A composite indicator of social inclusion for EU based on the inverted BoD model

In this paper, after reviewing the existing modeling approaches for reverse indicators, we opt for the use of the inverted Benefit-of-the-doubt (IBoD) model when all the considered indicators are reverse, as is the case with composite indicators related to social inclusion. Using EU data for 2014 we provide comparative empirical results using the IBoD model and three data transformations employed by previous studies. We also provide a thorough analysis of the performance of EU countries during the period 2011–2020 in terms of the composite indicator obtained from the IBoD model. Our empirical results indicate that relative performance across the EU has neither improved nor deteriorated and there is evidence supporting local instead of global convergence in social inclusion with certain groups of countries.     

基于组织结构的高校绩效预算考评体系构建

针对当前高校绩效预算管理研究中存在的考评责任主体不明确问题,论文试以高校组织结构为平台,以构建一个闭环的高校预算绩效考评体系为目标,分别从建立高校绩效预算评价体系,构建高校绩效预算考评指标,制定与考评结果相配套的促进机制三个方面对基于组织结构的高校绩效预算考评体系进行了研究。     

企业管理中绩效管理的重要性研究

企业管理中的绩效管理对促进企业的健康有序发展具有非常重要的作用,其不仅是提升企业人力资源管理效率的前提,而且积极有效的绩效管理有助于充分挖掘员工的潜力,完善企业的人才选拔制度。论文在论述企业管理中绩效管理重要性的基础上,分析了企业管理中绩效管理存在个人绩效目标与企业战略目标不匹配、绩效考核指标缺乏科学性、绩效考核参与主体单一、绩效考核结果应用方式单一的问题,最后从个人绩效目标匹配企业战略目标、强化绩效考核指标的科学性、促使绩效考核参与主体多样化、丰富绩效考核结果的应用方式4个方面提出了企业管理中绩效管理的发展方向。