【摘要】：作為多業(yè)績指標(biāo)評(píng)價(jià)體系的代表,平衡計(jì)分卡雖已得到廣泛的推廣,但不少學(xué)者發(fā)現(xiàn)在實(shí)際運(yùn)用中平衡的效果并未有效地將企業(yè)戰(zhàn)略與業(yè)績?cè)u(píng)價(jià)結(jié)合,評(píng)價(jià)者更偏好或"鎖定"普通常用、非戰(zhàn)略性的財(cái)務(wù)業(yè)績指標(biāo)。因此,本文基于實(shí)驗(yàn)研究方法,針對(duì)實(shí)踐中常有的多事業(yè)部組織結(jié)構(gòu),探討引入戰(zhàn)略地圖和相對(duì)業(yè)績?cè)u(píng)價(jià)是否可有效緩解評(píng)價(jià)者對(duì)財(cái)務(wù)指標(biāo)的鎖定作用。本文研究發(fā)現(xiàn),在相對(duì)業(yè)績?cè)u(píng)價(jià)組中,實(shí)驗(yàn)參與者更關(guān)注與戰(zhàn)略信息有關(guān)的業(yè)績指標(biāo);相對(duì)而言,有戰(zhàn)略信息的相對(duì)業(yè)績?cè)u(píng)價(jià)實(shí)驗(yàn)參與者更加關(guān)注與戰(zhàn)略信息有關(guān)的業(yè)績指標(biāo);而無戰(zhàn)略信息的相對(duì)業(yè)績?cè)u(píng)價(jià)實(shí)驗(yàn)參與者更關(guān)注財(cái)務(wù)指標(biāo)信息。
[Abstract]:As the representative of multi-performance index evaluation system, balanced Scorecard has been widely promoted, but many scholars have found that the effect of balance in practical application has not effectively combined enterprise strategy with performance evaluation. Reviewers prefer or "lock" commonly used, non-strategic financial performance indicators. Therefore, based on the experimental research method, this paper discusses whether the introduction of strategic map and relative performance evaluation can effectively alleviate the role of the evaluator in locking the financial indicators in view of the common organizational structure of multi-unit departments in practice. In this paper, we find that in the relative performance evaluation group, the experimental participants pay more attention to the performance indicators related to strategic information, and relatively speaking, the relative performance evaluation participants with strategic information pay more attention to the performance indicators related to strategic information. The participants of relative performance evaluation without strategic information pay more attention to financial index information.
【作者單位】： 西南財(cái)經(jīng)大學(xué)統(tǒng)計(jì)學(xué)院;北京大學(xué)光華管理學(xué)院;
【基金】：國家社會(huì)科學(xué)基金項(xiàng)目“貨幣政策對(duì)企業(yè)財(cái)務(wù)非對(duì)稱性傳導(dǎo)效應(yīng)研究”(16BGL059) 國家自然科學(xué)基金“中國上市公司財(cái)務(wù)指數(shù)編制的理論、模型及其應(yīng)用”(71102180))的資助
【分類號(hào)】：F272.92;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 胡亞權(quán);周宏;;高管薪酬、公司成長性水平與相對(duì)業(yè)績?cè)u(píng)價(jià)——來自中國上市公司的經(jīng)驗(yàn)證據(jù)[J];會(huì)計(jì)研究;2012年05期

2 劉俊勇;孟焰;盧闖;;平衡計(jì)分卡的有用性:一項(xiàng)實(shí)驗(yàn)研究[J];會(huì)計(jì)研究;2011年05期

3 張朝宓;張宇;陳晶;;業(yè)績?cè)u(píng)價(jià)信息使用者的認(rèn)知與判斷——以平衡計(jì)分卡為背景的實(shí)驗(yàn)研究[J];中大管理研究;2007年02期

【共引文獻(xiàn)】

相關(guān)期刊論文 前10條

1 黎春;李子楊;;相對(duì)業(yè)績?cè)u(píng)價(jià)對(duì)平衡計(jì)分卡有效性的影響——一項(xiàng)實(shí)驗(yàn)研究[J];財(cái)經(jīng)科學(xué);2017年06期

2 馬巾英;賀賽華;;高管薪酬、市場競爭程度與相對(duì)業(yè)績?cè)u(píng)價(jià)[J];湖南財(cái)政經(jīng)濟(jì)學(xué)院學(xué)報(bào);2017年02期

3 鄂Z詰，

本文編號(hào)：2427894