我国旅行社绩效评价方法探索

我国"国有资本金绩效评价体系",以及近几年流行于世界各国大型企业的"平衡记分法"评价体系和"经济增加值"(EVA)评价体系虽各有长处,但并不适于旅行社的绩效评价。因而根据旅行社行业的经营特点,吸取以上三种评价方法的优点,设计了一套评价旅行社经营绩效和发展能力的方法——超额利润增长率评价法。这种评价方法通过对影响旅行社经营成果和发展能力的四个因素进行指标评价,目的在于透视其创造超额利润的能力和发展潜力。

Exploration on Performance Evaluation Method of Travel Agency in China

In the market economy the separation of ownership from operating rights and benefit conflicts between investors and management make investors and other related benefit entities have no equal chances to get the same information.So it is necessary for investors and other related benefit entities to set up a useful performance evaluation method to assess the operating results and development of travel agency.At present the State owned Capital Performance Evaluation System and Balance Recording Method and EVA have their own advantages,but they are not adequate for travel agency.This article designs a new method-Surplus Profit Increase Rate combining the operating features of travel agency and the advantages of the above mentioned three methods. This method prospects the ability of travel agency to produce surplus profit and of the potential of development by evaluating five related factors.