企业战略业绩评价研究综述

随着市场经济的发展和科学技术的进步。企业经营环境发生了巨大的变化，战略管理理论和实践得到了蓬勃的发展，对战略业绩评价的研究具有时代的必然性和必要性。围绕着以战略为导向的业绩评价和业绩管理，国内外从90年代初就展开了讨论。相关的操作方法已经广泛运用于实践，其中讨论的焦点集中在业绩评价模式的理论导向、框架的构建以及评价指标的选择等方面．形成了几种具有代表性的观点和重要结论。     

建立以战略为导向的商业银行业绩评价体系

随着金融国际化、信息化、自由化趋势的不断加强,我国商业银行面临着激烈的竞争和严峻的挑战,实施战略管理是中资银行必然的选择。在实施战略管理的进程中,改变传统的业绩评价方法,建立起以战略为导向的商业银行业绩评价体系,是实施战略管理的重要一环。     

企业经营业绩评价理论与方法的变革

本文在对中西方业绩评价演进史分析的基础上，对企业经营业绩评价的发展趋势作出分析：业绩评价的 重心应从事后评价转到为实现企业战略经营目标服务，把业绩评价工作纳入战略管理的全过程；实现财务指标与 非财务指标的有机结合，体现企业的长期发展能力；重视创新业绩的评价，形成企业持续不断的核心竞争优势； 将知识与智力资本纳入评价指标体系，体现无形资产在业绩方面的重要作用。     

试论企业战略管理、绩效评价与薪酬激励的整合

随着企业间同质化程度越来越高、竞争越来越激烈，企业需要一个有效的战略管理系统来帮助企业发展。这样一个战略管理系统中，包括业绩评价体系和薪酬激励体系。不仅如此，企业战略目标、业绩评价体系、薪酬激励体系这三者必须相匹配，才能助力企业的快速成长。但就目前来看，许多企业并没有做到三者的相互匹配。本文就企业的战略管理、绩效评价与薪酬激励的整合进行讨论，并提出相应的改进方法。     

关于构建我国企业战略业绩评价系统的探讨

本文首先论述了战略业绩评价系统的概念与优势,然后分析了我国业绩评价体系的缺陷,最后对我国企业构建战略业绩评价系统应注意的一些问题进行了探讨。     

建立战略业绩评价指标体系的基本思路

战略业绩评价指标体系是战略业绩评价系统的重要组成部分,建立业绩评价指标体系需要考虑四个方面的因素,即业绩目标导向、业绩驱动因素、业绩评价与业绩分析的结合和战略预警分析.基于这四个因素建立的指标体系可以以业绩目标为导向,进行业绩评价与分析.     

浅谈平衡计分卡在鞋服企业业绩评价中的运用

文章通过对传统的企业业绩评价体系不足进行分析,从战略管理视角,借鉴最新的企业业绩评价方法及战略管理理念,结合鞋服企业的经营模式及其经营特征和风险,提出以企业发展战略为起点和基础构建鞋服企业业绩评价体系的新思路:以价值管理和风险管理为导向,建立鞋服企业投资者、下游代理商、企业职工、产品消费者的价值创造水平和企业管理水平的综合评价指标体系.     

循环经济下的企业战略经营业绩评价问题研究

随着循环经济发展模式的导入,企业的战略经营目标应定位于:以"3R"为原则,以生态化创新为内核,以竞争优势和核心竞争力的形成与保持为关键要素,谋求持续的企业价值最大化。适应于这一战略经营目标的企业管理应树立新的价值观、利益观和治理观;应在综合考虑影响企业循环战略经营业绩因素的基础上,突出强调生态化创新活动的管理,全局利益的把握。在建立与循环战略经营目标与管理特征相适应的评价指标体系进行循环战略经营业绩评价时,应围绕企业生态化创新展开,以财务业绩为根本充分体现资源利用率、治理效率和企业财务业绩的评价,注重评价体系的综合运用。     

试论企业战略管理、绩效评价与薪酬激励的整合

随着企业间同质化程度越来越高、竞争越来越激烈,企业需要一个有效的战略管理系统来帮助企业发展。这样一个战略管理系统中,包括业绩评价体系和薪酬激励体系。不仅如此,企业战略目标、业绩评价体系、薪酬激励体系这三者必须相匹配,才能助力企业的快速成长。但就目前来看,许多企业并没有做到三者的相互匹配。本文就企业的战略管理、绩效评价与薪酬激励的整合进行讨论,并提出相应的改进方法。     

制造业企业智能化转型影响企业业绩实证研究

基于制造业企业实证检验证实：制造业企业智能化转型通过竞争战略对企业业绩产生影响。笔者以2013—2019年中国大陆沪深A股上市制造业企业研究样本的有效数据，在构建基准回归模型、中介效应模型的基础上，采用固定效应模型、动态面板模型及工具变量法，实证检验了制造业企业智能化转型对包含每股收益、总资产收益率在内的企业业绩的影响及竞争战略、内部控制在其中的作用。检验结果证实：制造业企业智能化转型提高了企业业绩；差异化战略、成本领先战略均中介了制造业企业智能化转型对企业业绩的正向影响；内部控制在制造业企业智能化转型通过差异化战略、成本领先战略对企业业绩的积极影响具有正向调节效应。本研究通过实证检验智能化转型如何影响制造业企业业绩，揭示了智能化转型与企业业绩内在联系的机理，所得结论拓展了现有关于智能化转型、企业业绩方面的学术探讨边际，为企业通过智能化转型提升业绩提供了理论依据。     

基于不同发展战略实施模式下的创业板上市公司成长性研究

通过构建于2011年之前在创业板上市的公司的成长性评价模型,实证分析不同发展战略实施模式与创业板上市公司成长性之间的关系。结果表明：创业板上市公司在实施发展战略时,最倾向于选择内部发展模式,其次是战略联盟模式,之后是混合模式,最后是外部并购模式;外部并购模式使得创业板上市公司成长性绩效有显著提高,混合模式次之,内部发展模式使其成长性绩效出现先降后升,且继续成长的潜力较大,战略联盟模式使得成长性绩效呈持续下降趋势但影响不显著。     

Different uses of performance measures: The evaluation versus reward of production managers

This study examines how the importance that is attributed to a variety of financial and non-financial performance measures depends on the type of use – evaluation versus reward. Survey data, collected on a sample of industrial companies, provide consistent evidence of a difference in the importance attached to performance measures for these two uses. More importance is attached to both financial and non-financial performance measures for the periodic evaluation than for variable rewards. The study also shows that the influence of production strategy and departmental interdependence on the importance attached to performance measures differs for evaluation and reward uses. A production strategy focused on differentiation by product-performance has a negative effect on the importance attached to financial measures for variable rewards but no effect on their importance for periodic evaluation. Moreover, departmental interdependence decreases the importance attached to financial measures for variable rewards but not for periodic evaluation. Departmental interdependence also has only a positive effect on non-financial measures for periodic evaluation and no effect on non-financial measures for variable rewards. Overall, the data suggest that it is essential to distinguish between different uses when studying performance measurement choices and their determinants.     

Performance measures,consensus on strategy implementation,and performance: Evidence from the operational-level of organizations

In this article, we examine how consensus between operational-level managers and employees on strategy implementation affects the effectiveness of performance measures and employee performance. We use field-based surveys and proprietary archival data from a Taiwanese financial services company to answer our research questions. Consistent with the predictions of person–organization fit theory, we find that consensus on the implementation of the customer-oriented strategy is positively associated with frontline employees’ performance. Our results also indicate that the incentive effect of using performance measures in performance evaluation and promotion is stronger for employees with a higher level of consensus. Our findings suggest that consensus is critical to the success of an organization’s strategy implementation and the effectiveness of performance measures.     

平衡计分卡的有用性:一项实验研究

一直以来,人们对平衡计分卡能否有效地将企业战略与业绩评价相结合争论不休。作为平衡计分卡的新发展阶段,战略地图的出现为本文的研究提供了契机。本文基于实验研究方法,以战略地图描述业务单元战略,分析实验参与者在评价业务单元业绩时的指标选择。本文发现,实验参与者均较为依赖共性指标;相对而言,有战略信息的实验参与者更加依赖个性指标,而无战略信息的实验参与者更加依赖共性指标。     

借鉴美国经验提高纳税服务绩效评估质量

美国联邦税务局在近10年的实践中,将"3E"(经济、效率、效能)作为纳税服务绩效评估和衡量的一般性指标,建立了以税法遵从、纳税人和合作机构评价、政府评价为核心的3类指标体系,对纳税服务的绩效进行评估。在这3类指标的预期结果之下,纳税服务绩效评估日益指标化、系统化。该体系对我国的纳税服务绩效评估实践具有借鉴意义。     

商业银行分客户绩效的灰色评价研究

从商业银行的角度评价客户的绩效有利于银行实施差异化的经营战略,优化资源配置。本文结合中国商业银行的经营现状,在已有研究成果的基础上,设计了商业银行分客户的绩效评价指标。鉴于在商业银行分客户的绩效评价过程中,许多指标互相交叉,人们对客户绩效的成因不完全明确,各因素之间的关系不完全清楚,评价过程中存在贫信息的问题,本文提出将灰色理论与模糊层次分析法相结合,运用于商业银行分客户的绩效评价,以便能够较为准确和全面地评价客户的经营绩效。此外,本文还就商业银行中小客户的绩效评价进行了探讨。     

Multiple facets of budgeting: an exploratory analysis

This paper investigates four potential reasons for budgeting in organizations (operational planning, performance evaluation, communication of goals, and strategy formation), their antecedents (e.g., organizational strategy and structure), and several budgeting characteristics (e.g., target difficulty and budget emphasis) that potentially influence these reasons-to-budget's performance. While the idea of multiple uses of budgets in organizations is not new, the rationale for this study is that prior research has tended to look at the same (one) reason for budgeting (primarily performance evaluation), or at only one reason in isolation. Based on survey data from 57 managers responsible for preparing the budget for their organizational unit, our analyses suggest that while the four reasons-to-budget exhibit overlap, they are also substantively unique in their own use. Moreover, we demonstrate that the reasons-to-budget arise in different circumstances and that each reason-to-budget's performance is associated with different budgeting characteristics. We also demonstrate a link between the performance of the individual reasons-to-budget and overall budget satisfaction and organizational unit performance.     

基于EVA的商业银行经济资本管理与价值创造研究

只有为企业带来超过资本最低回报要求的业务,才真正为企业创造了价值,而那些创造收益水平低于资本最低回报要求的业务,实际上是在消耗企业的价值,因而价值最大化是银行经营最终目标。银行经济资本管理可以为银行创造价值。以EVA作为价值创造能力衡量指标,经济资本管理为银行创造价值路径有四个:绩效考评、战略制定、产品定价和资产组合选择。     

The judgmental effects of strategy maps in balanced scorecard performance evaluations

We examine whether supplemental information displays affect decisions made using a common strategic performance measurement system, the balanced scorecard. A distinguishing feature of the balanced scorecard (BSC) is the number and diversity of its metrics. To effectively formulate a decision from such a complex information set, managers must view these measures within their strategic context ( [Kaplan and Norton, 1993] and [Kaplan and Norton, 1996] ). However, academic studies indicate that problems in communication and comprehension of the strategic logic underlying the scorecard hinder its implementation and use ( [Lipe and Salterio, 2000] , [Malina and Selto, 2001] , [Ittner et al., 2003a] and [Ittner et al., 2003b] ). We investigate whether a supplemental information display, in the form of a strategy map, results in performance evaluation judgments consistent with the recognition of relations between performance metrics and strategy. Strategy maps are causal diagrams depicting temporally-separate and non-linear relations between scorecard performance measures and overriding strategic objectives. As predicted, we find that performance evaluation decisions are more consistent with the achievement of strategic objectives when participants are provided with strategy maps.     

The influence of strategy map communications and individual differences on multidimensional performance evaluations

Multidimensional performance evaluation systems such as the Balanced Scorecard (BSC) were developed to overcome the documented tendency of managers to focus almost exclusively on short-term financial performance measures while disregarding or de-emphasising other short-term and/or long-term non-financial performance measures. Evidence suggests, however, that implementation of many of these systems has not achieved desired outcomes. Cogent communication of a corporation's goals and management's strategy to achieve those goals can be expected to influence employee ‘buy-in’ and the subsequent use or resistance to multidimensional performance measures. In this study we examine the role of strategy maps in communicating goals and strategy. We also examine individual differences (tolerance of ambiguity and functional background) that we believe also influence individuals to be more (or less) receptive to the guidance of strategy maps. An experiment was conducted with 165 experienced professionals enrolled in MBA programmes in Spain and the US. Our experimental results indicate that a strategy map reflecting integrated dependencies can de-bias evaluations of certain groups of individuals, who have high tolerance for ambiguity and have a financial work background. Implications and suggestions for future research are also provided.