相对业绩评价对平衡计分卡有效性的影响——一项实验研究
发布时间：2019-02-21 21:08
【摘要】：作为多业绩指标评价体系的代表,平衡计分卡虽已得到广泛的推广,但不少学者发现在实际运用中平衡的效果并未有效地将企业战略与业绩评价结合,评价者更偏好或"锁定"普通常用、非战略性的财务业绩指标。因此,本文基于实验研究方法,针对实践中常有的多事业部组织结构,探讨引入战略地图和相对业绩评价是否可有效缓解评价者对财务指标的锁定作用。本文研究发现,在相对业绩评价组中,实验参与者更关注与战略信息有关的业绩指标;相对而言,有战略信息的相对业绩评价实验参与者更加关注与战略信息有关的业绩指标;而无战略信息的相对业绩评价实验参与者更关注财务指标信息。
[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.
【作者单位】： 西南财经大学统计学院;北京大学光华管理学院;
【基金】：国家社会科学基金项目“货币政策对企业财务非对称性传导效应研究”(16BGL059) 国家自然科学基金“中国上市公司财务指数编制的理论、模型及其应用”(71102180))的资助
【分类号】：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.
【作者单位】： 西南财经大学统计学院;北京大学光华管理学院;
【基金】：国家社会科学基金项目“货币政策对企业财务非对称性传导效应研究”(16BGL059) 国家自然科学基金“中国上市公司财务指数编制的理论、模型及其应用”(71102180))的资助
【分类号】：F272.92;F275
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【共引文献】
相关期刊论文 前10条
1 黎春;李子杨;;相对业绩评价对平衡计分卡有效性的影响——一项实验研究[J];财经科学;2017年06期
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