相對業(yè)績評價對平衡計分卡有效性的影響——一項實驗研究
發(fā)布時間：2019-02-21 21:08
【摘要】：作為多業(yè)績指標(biāo)評價體系的代表,平衡計分卡雖已得到廣泛的推廣,但不少學(xué)者發(fā)現(xiàn)在實際運(yùn)用中平衡的效果并未有效地將企業(yè)戰(zhàn)略與業(yè)績評價結(jié)合,評價者更偏好或"鎖定"普通常用、非戰(zhàn)略性的財務(wù)業(yè)績指標(biāo)。因此,本文基于實驗研究方法,針對實踐中常有的多事業(yè)部組織結(jié)構(gòu),探討引入戰(zhàn)略地圖和相對業(yè)績評價是否可有效緩解評價者對財務(wù)指標(biāo)的鎖定作用。本文研究發(fā)現(xiàn),在相對業(yè)績評價組中,實驗參與者更關(guān)注與戰(zhàn)略信息有關(guān)的業(yè)績指標(biāo);相對而言,有戰(zhàn)略信息的相對業(yè)績評價實驗參與者更加關(guān)注與戰(zhàn)略信息有關(guān)的業(yè)績指標(biāo);而無戰(zhàn)略信息的相對業(yè)績評價實驗參與者更關(guān)注財務(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】： 西南財經(jīng)大學(xué)統(tǒng)計學(xué)院;北京大學(xué)光華管理學(xué)院;
【基金】：國家社會科學(xué)基金項目“貨幣政策對企業(yè)財務(wù)非對稱性傳導(dǎo)效應(yīng)研究”(16BGL059) 國家自然科學(xué)基金“中國上市公司財務(wù)指數(shù)編制的理論、模型及其應(yīng)用”(71102180))的資助
【分類號】：F272.92;F275
[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】： 西南財經(jīng)大學(xué)統(tǒng)計學(xué)院;北京大學(xué)光華管理學(xué)院;
【基金】：國家社會科學(xué)基金項目“貨幣政策對企業(yè)財務(wù)非對稱性傳導(dǎo)效應(yīng)研究”(16BGL059) 國家自然科學(xué)基金“中國上市公司財務(wù)指數(shù)編制的理論、模型及其應(yīng)用”(71102180))的資助
【分類號】：F272.92;F275
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