组织间学习绩效的动态综合评价体系构建:基于国际合资企业

发布时间：2018-01-11 03:14

本文关键词：组织间学习绩效的动态综合评价体系构建:基于国际合资企业　出处：《财会月刊》2016年35期 　论文类型：期刊论文

【摘要】：本文借鉴组织间绩效评价的系统化观点,以国际合资企业为评价主体,建立起由组织间学习的影响因素到学习效果再到企业内部绩效的综合评价体系。组织间学习的主要影响因素分为知识特性、外方母公司意愿与能力、合资企业意愿与能力、沟通与控制机制四个方面。学习效果维度包括知识积累、学习目标实现程度和管理层满意度指标。企业内部绩效的评价采用传统的平衡计分卡。在综合评价体系的基础上,本文将组织间学习划分为知识转移、知识转化与知识收获(反转移)三个阶段,通过不同阶段各评价指标适用性的分析,构建了组织间学习的动态评价机制。
[Abstract]:This paper draws lessons from the systematic viewpoint of inter-organization performance evaluation, taking international joint venture as the main body of evaluation. To establish a comprehensive evaluation system from the influence factors of inter-organizational learning to the learning effect and then to the internal performance of the enterprise. The main influencing factors of inter-organizational learning are knowledge characteristics, the willingness and ability of the foreign parent company. Joint venture willingness and ability, communication and control mechanism. Learning effect dimension includes knowledge accumulation. The achievement degree of learning goals and management satisfaction index. The traditional balanced scorecard is used to evaluate the internal performance of enterprises. On the basis of comprehensive evaluation system, this paper divides inter-organizational learning into knowledge transfer. The dynamic evaluation mechanism of inter-organizational learning is constructed by analyzing the applicability of different evaluation indexes in the three stages of knowledge transformation and knowledge harvesting (reverse transfer).
【作者单位】：北京航空航天大学北海学院;
【分类号】：F275;F276.43
【正文快照】： 一、引言作为管理会计研究的重要领域,企业综合绩效评价研究已经日趋成熟。不管是融合了过程指标与财务指标的平衡计分卡,还是能够精确衡量企业价值创造的经济增加值指标,都已为组织内绩效评价研究与企业管理实践奠定了深厚的理论基础。而在组织间绩效评价这一新兴的研究领域,

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