基于战略的业绩评价系统理论框架——管理控制的视角

尽管业绩评价和管理控制领域的问题比较复杂并且相互交叉，但是研究却基于简单且片面的背景进行。简单化使研究工作比较容易实施，但却造成了不同研究的发现含糊不清且相互矛盾。为了消除这类问题，文章提出了基于战略的业绩评价系统理论框架作为研究工具，以一个更为全面的方式来描述业绩评价系统的结构和运行。文章的框架基于相关文献以及个体观察和经验进行开发，为那些研究业绩评价系统设计和运行的研究者提供了一个有用的工具，通过框架模板帮助研究者描述系统的每个关键要素。文章还运用实地研究资料来说明系统框架能够被用于综述一个企业业绩评价的重要问题。

Framework of Performance Evaluation Systems Based on Strategy: from the Perspective of Management Control

Issues in the area of performance evaluation and management control system are typically complex and intertwined, but research tends to be based on simplified and partial settings. Simplification has made the research work easier to carry out, but it has resulted in increased ambiguity and conflicting findings from different studies. To help mitigate these issues, this paper puts forward strategy based performance evaluation systems framework as a research tool for describing the structure and operation of performance evaluation systems in a more holistic manner.The framework was developed from the relevant literature and from our observations and experience. Our framework provides a useful tool for those wishing to study the design and operation of performance evaluation systems by providing a template to help describe the key aspects of such systems. The paper uses material from field study to illustrate how the framework can be used to provide an overview of the major performance evaluation issues within an organization