电子商务绩效评价体系探索

发布时间：2018-08-07 14:28

【摘要】：绩效评价，能有效帮助企业去实现战略目标与提升员工业绩，它对企业的影响非常深远，他既是推动企业在当代激烈的竞争环境下高速发展的机制保障，也是企业在自身管理中使用的自我监督与自我约束的方法和手段。在当代，传统的绩效评价系统已明显不适应新经济时代下电子商务行业企业的经营管理，企业迫切需要随着市场环境的改变而探索出一套适应现在环境背景的绩效评价体系。本论文从企业管理学科理论的角度出发，结合电子商务行业的特点，对战略性绩效评价系统在该行业的应用进行了论证。第一，对国外绩效评价体系的发展历程进行了分析，同时也分析了国内的传统绩效评价、当代绩效评价和财政部等联合颁发的企业绩效评价的三个阶段，从中总结了各阶段存在的优点与缺点，为进一步研究与构建新的企业绩效评价体系提供了重要的理论依据。第二，通过验证企业绩效评价系统与战略管理、管理控制、激励三大系统存在的非常紧密的联系，本论文在交互管理控制和动态式战略管理的侧面出发，提出了建立以战略管理理论依据的战略绩效评价系统。第三，用平衡计分卡评价方法，构建出企业战略绩效评价体系的整体框架，通过对公司内部绩效与外部绩效两个围度去搭建了企业战略绩效评价指标体系，共分为三层：第一层指标设置了5个，第二层指标设置了14个，，第三层指标设置了26个，并对每个层级的指标内容进行了介绍。第四，以电子商务行业重庆企业软岛科技为实例，在深入调研的基础上，使用平衡记分卡进行了战略性绩效评价的实证研究，从而给出了调整建议。第五，本论文在最后总结了本次论文的研究成果与不足，对未来将要深入再研究的问题抛下了课题。
[Abstract]:Performance evaluation can effectively help enterprises to achieve strategic goals and improve staff performance, it has a very far-reaching impact on enterprises, it is not only the mechanism to promote the rapid development of enterprises in the contemporary competitive environment, It is also the method and means of self-supervision and self-restraint used by enterprises in their own management. In the contemporary era, the traditional performance evaluation system has obviously not adapted to the management of e-commerce enterprises in the new economic era. Enterprises urgently need to explore a set of performance evaluation system adapted to the background of the present environment with the change of the market environment. Based on the theory of enterprise management and the characteristics of e-commerce industry, this paper demonstrates the application of strategic performance evaluation system in this industry. First, the development of foreign performance evaluation system is analyzed. At the same time, it also analyzes the three stages of traditional performance evaluation, contemporary performance evaluation and corporate performance evaluation issued jointly by the Ministry of Finance. The advantages and disadvantages of each stage are summarized, which provides an important theoretical basis for further research and construction of a new enterprise performance evaluation system. Secondly, by verifying the close relationship between enterprise performance evaluation system and strategic management, management control and incentive system, this paper starts from the side of interactive management control and dynamic strategic management. A strategic performance evaluation system based on the theory of strategic management is proposed. Thirdly, using the balanced scorecard evaluation method to construct the overall framework of corporate strategic performance evaluation system, through the internal performance and external performance to build the corporate strategic performance evaluation index system. It is divided into three levels: the first layer has 5 indicators, the second layer has 14 indicators, the third layer has 26 indicators, and the index content of each level is introduced. Fourthly, taking the E-commerce enterprise of Chongqing as an example, the paper makes an empirical study on strategic performance evaluation by using balanced Scorecard on the basis of in-depth investigation, and puts forward some suggestions for adjustment. Finally, this paper summarizes the research results and shortcomings of this paper, leaving behind the subject of further research in the future.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F724.6;F272.92

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