论企业战略性绩效评价研究-农村与区域发展专业论文.docxVIP

摘要对企业的绩效进行评价，在不同的时期，根据其生产经营特点 摘要 对企业的绩效进行评价，在不同的时期，根据其生产经营特点 以及所处的社会经济环境不同，采用了不同的衡量方法。目前，我 国对企业的绩效评价还局限在财务性绩效评价阶段。这种评价方法 没有涉及企业如何建立竞争力，怎样获得竞争优势等问题。更没有 关注企业的长远发展。这已不能满足我国企业推行战略管理，参与 国际竞争，更好地适应社会发展的需要。本文借鉴了工业发达国家 目前的企业绩效评价经验，运用定性与定量分析技术，提出了企业 战略性绩效评价的思路，设计了适合我国企业发展需要的战略性绩 效评价体系。它由企业绩效评价制度体系、组织体系和运行规则三 个子体系构成，并相应形成了一整套评价指标体系。企业战略性绩 效评价是企业战略管理系统的重要组成部分。它从战略性高度注重 研究企业的长远发展、企业的价值增值、经营管理的结果和过程、 企业内部和外部环境的平衡，对企业经营的业绩作出了全面、系统、 科学的评价；旨在揭示企业当前经营状况的优劣所在、企业的发展 前景如何；指明了企业未来的努力方向，提高企业在市场竞争中的 生存和发展能力；这对我国入世后，企业如何迅速提高市场竞争力 有着重要的理论价值和实践意义。 关键词：企业 战略性绩效评价 评价体系 评价指标 AbstractThe Abstract The measurement on the enterprise’S performance is varying in the distinct period according to the different operation features and different social economic environment．At present，the performance measurement system．of our country is still limited in the stage of the finacial performance measurement．This kind of mearsurement neither deals with such problems as how the enterprise to set up competitive power,how tO acquire competitive advantage nor does it pay close attention to the enterprise’S long—term development．It therefore is unable to meet the enterprise’S needs to implement strategic management，join in the international competition and conform even beaer to the social development．This article USeS the present performance measurement experiences of developed countries for reference，poses the thinking of strategic performance measurement with the qualitative or quantitative analytic technologies and designs a strategic performance management system which is adapted to the development of the enterprise in our country．It is consisted of institution subsystem，organization subsystem and operating rule subsystem of performance measurement，and it also relevantly formed a complete set of measurement index system．The strategic performance measurement is the important component of the strategic management system．It has maken a ore蹦1、systematic and scientific assessment on the management performance from the