企业战略绩效测量指标的构建与运用

随着企业治理理论由委托代理理论向利益相关者理论演进,企业绩效测量也由传统性财务绩效测量逐步向基于利益相关者价值取向的战略性绩效测量发展。本文运用绩效棱柱模型从利益相关者满意、战略、流程、能力和利益相关者贡献五个内在相互匹配的维度为测量组织管理绩效提供一个全面系统的指标框架,最后进行了运用分析。

Construction and Application of Enterprise Strategic Performance Measurement index

Along with evolution from the agent theory to the stakeholder theory,the enterprise performance meas urement also develops from the traditional financial perform- ance measurement gradually to the strategic performance measurement based on the stakeholders'benefit.This article will build a comprehensive and systematic framework for measuring organizational performance by the performance prism model,which include Stakeholder Satisfaction,Strate gies,Process,Capabilities and Stakeholder Contribution.Fi- nally this theory is used to draw some conclusions.