基于價值鏈會計的企業(yè)績效評價體系研究

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摘 要
當(dāng)今，企業(yè)面臨的全球性競爭越來越激烈，隨之而來的則是企業(yè)的發(fā)展面臨全方位挑戰(zhàn)。此時我們只有設(shè)計合理的企業(yè)績效評價體系，才能正確引導(dǎo)企業(yè)的經(jīng)營管理活動，提高企業(yè)的綜合競爭優(yōu)勢。傳統(tǒng)的企業(yè)績效評價體系存在很多的弊端，而伴隨著價值鏈會計進(jìn)入人們的視野，企業(yè)績效評價時開始更多的考慮價值鏈的活動，企業(yè)同時關(guān)注企業(yè)內(nèi)部和外部的環(huán)境，也就是把企業(yè)所處的環(huán)境看成一條價值鏈，價值鏈上的上游供應(yīng)商、下游銷售商、顧客都會直接影響企業(yè)的綜合績效。這就為企業(yè)績效評價提供了一個新的視角，即基于價值鏈會計的企業(yè)績效評價。
本文基于價值鏈會計理論和企業(yè)績效評價理論，在閱讀了大量相關(guān)文獻(xiàn)的基礎(chǔ)上，構(gòu)建了基于價值鏈會計的企業(yè)績效評價體系，從企業(yè)內(nèi)部價值鏈、縱向價值鏈和橫向價值鏈三個維度設(shè)計了基于價值鏈會計的評價指標(biāo)體系，然后根據(jù)指標(biāo)體系特點、指標(biāo)性質(zhì)，選擇了模糊綜合評價法將定性指標(biāo)量化，同時結(jié)合了專家咨詢法對企業(yè)績效進(jìn)行了綜合評價。


關(guān)鍵詞：價值鏈，企業(yè)績效評價，非財務(wù)指標(biāo)


ABSTRACT
Today, enterprises are facing increasingly fierce global competition, followed by the development of enterprises are faced with a full range of challenges. At this point ，we
have only the rational design of enterprise performance eva luation system, just properly guide the business management activities, and improving the overall competitive advantage. The existence of traditional enterprise performance eva luation system have a lot of drawbacks, but along with the accounting value chain into people's vision, enterprise performance eva luation began when more consideration of the value chain activities, while concerned about the enterprise's internal and external environment, that is, the enterprise the environment as a value chain, value chain upstream suppliers and downstream distributors, customers will directly affect the overall performance of the enterprise. This is a performance eva luation provides a new perspective, which is based on performance eva luation of the value chain accounting.
According to the theory of accounting value chain and Performance eva luation，a number of relevant literature , this text built the company eva luation system , built the indicator system from internal value chain ,vertical and horizontal value chain ,according to indicators system characteristics ,the nature of the indicators，choose the fuzzy comprehensive eva luation method to quantify and qualitative indicators ,combined with expert consultation for comprehensive eva luation.


Key words：value chain, enterprise performance eva luation ,non financial performance indicators


目 錄
前 言 - 1 -
1價值鏈會計和績效評價概述 - 2 -
1.1價值鏈會計概述 - 2 -
1.1.1價值鏈與價值鏈會計的涵義 - 2 -
1.1.2價值鏈會計的基礎(chǔ)理論框架 - 3 -
1.2績效評價概述 - 4 -
1.2.1企業(yè)績效的概念 - 4 -
1.2.2企業(yè)績效評價的概念 - 5 -
1.2.3企業(yè)績效的基礎(chǔ)理論 - 5 -
1.2.4企業(yè)績效評價方法體系 - 6 -
2我國傳統(tǒng)的企業(yè)績效評價體系及其弊端 - 8 -
2.1我國傳統(tǒng)的企業(yè)績效評價體系 - 8 -
2.1.1財務(wù)指標(biāo)評價體系 - 8 -
2.1.2非財務(wù)指標(biāo)評價體系 - 9 -
2.2我國傳統(tǒng)績效評價體系的弊端 - 9 -
2.2.1財務(wù)績效評價指標(biāo)項目的自身缺陷 - 9 -
2.2.2財務(wù)績效評價體系的不適應(yīng)性 - 9 -
2.2.3非財務(wù)績效評價體系的弊端 - 11 -
3 基于價值鏈會計企業(yè)績效評價體系的構(gòu)建 - 12 -
3.1評價體系的構(gòu)建 - 12 -
3.1.1基于價值鏈會計的評價體系的優(yōu)勢 - 12 -
3.1.2績效評價體系構(gòu)成要素 - 13 -
3.2基于價值鏈會計評價指標(biāo)體系設(shè)計 - 14 -
3.2.1基于企業(yè)內(nèi)部價值鏈的績效評價指標(biāo) - 14 -
3.2.2基于橫向價值鏈的企業(yè)績效評價指標(biāo) - 17 -
3.2.3基于縱向價值鏈的企業(yè)績效評價指標(biāo) - 17 -
4案例分析 - 19 -
4.1基本概況 - 19 -
4.2具體評價過程 - 19 -
結(jié) 束 語 - 25 -
參考文獻(xiàn)： - 26 -
致謝 - 28 -