基于“发展”导向的企业绩效评价研究

针对适应市场经济的需要,本文提出了基于“发展”导向的企业评价理论与方法。首先,从企业评价理论发展和实践需要的角度,分析了建立基于“发展”导向的企业评价理论与方法的必要性,然后,以煤炭企业为例,从数量性、竞争力、有效性、风险性四个侧面构建了煤炭企业发展绩效评价的指标体系。针对煤炭企业发展依赖于其基础条件的天然性,呈现明显的“资源”与“区位”优势,而形成企业间的投入与产出“级差”的特点,提出其评价标准的确定应在对企业分类基础上进行,并依据科学性、动态性、激励性、公认性、可计量性等原则和各个指标的性质与特点,采用相应的方法确定了各个指标的评价标准。最后,建立了煤炭企业发展绩效综合评价模型。

The Research on Evaluation Performanceof an Enterprise Based on Orientation of Development

A theory and method about the evaluation performance of an enterprise based on orientation of development have been firstly put forward to meet the need of market economy in this paper. The necessity of the theory and method has been analyzed from the angle of the development of the theory on enterprise evaluation and the need of the practice, and then, the enterprise of coal mining is taken as an example, the index system on the evaluation performance has been set up from quantity, competitiveness, effectiveness and riskiness of its development. As coal mining enterprise development depends on their natural condition, and the different advantage on “resource” and “position” results in the differential in their input and output, so the present of evaluation standard which must be on the basis of the enterprises have been classified. The evaluation standards of each index have been determined using different method according to the principle of science, encouragement, dynamicalness, estimability and their characteristics. Finally, a synthesis evaluation model on development performance has been built.