基于层次分析法的内含价值分层管理绩效评价研究——以我国钢铁行业上市公司为例

发布时间：2018-05-05 20:57

本文选题：层次分析法 + 绩效评价　；参考：《经济研究参考》2017年25期

【摘要】：创造价值是企业的天赋职责,而价值创造作为企业的一种基本经济活动无疑也需要对其进行管理。内含价值分层及其管理理论为现代企业进行价值创造的精细化管理提供了一条路径,拟或一种方法,就是通过对企业价值创造能力的不同层级的评价,映射出企业在治理结构中各个层次管理水平的高低。现实内含价值的创造能力是企业最基本的管理能力,反映了企业日常经营管理水平的高低;预期内含价值的创造能力是企业较高层次的战略决策能力,反映了企业战略管理水平的高低;资本品牌溢价则是建立在上述两者基础上的企业资本运作能力,反映了企业投资者关系管理水平的高低。因而,这一多目标和系统性的管理体系绩效评价问题,正可采用层次分析法加以解决。本文选取2015年我国钢铁行业34家上市公司的相关财务数据,在建立梯阶层次的基础上,遴选一些技术经济指标,根据调查问卷的结果,运用层次分析法建立了价值创造管理绩效评价模型,并进行了实证研究,得出了相关结论,可作为企业价值创造能力评价方法的一种参考。
[Abstract]:Creating value is the natural duty of enterprise, and value creation, as a basic economic activity of enterprise, must be managed. The theory of intrinsic value stratification and its management provide a way for modern enterprises to carry out fine management of value creation, which is through the evaluation of different levels of enterprise value creation ability. Mapping out the level of management in the corporate governance structure at all levels. The ability to create value in reality is the most basic management ability of an enterprise, which reflects the level of daily operation and management of an enterprise, and the creative ability of an enterprise with expected intrinsic value is the ability to make strategic decisions at a higher level. It reflects the level of strategic management and the capital brand premium is the capital operation ability based on the above two and reflects the level of investor relationship management. Therefore, this multi-objective and systematic performance evaluation problem of management system can be solved by analytic hierarchy process (AHP). This paper selects the relevant financial data of 34 listed companies in China's iron and steel industry in 2015, selects some technical and economic indicators on the basis of establishing the ladder level, and according to the results of the questionnaire, The performance evaluation model of value creation management is established by using the analytic hierarchy process (AHP), and the empirical research is carried out, and the relevant conclusions are drawn, which can be used as a reference for the evaluation method of enterprise value creation ability.
【作者单位】：中国矿业大学;信达投资有限公司;四川大学商学院;中国财政科学研究院;
【分类号】：F426.31

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