基于價(jià)值鏈會(huì)計(jì)的企業(yè)績效評(píng)價(jià)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(shí)我們只有設(shè)計(jì)合理的企業(yè)績效評(píng)價(jià)體系，才能正確引導(dǎo)企業(yè)的經(jīng)營管理活動(dòng)，提高企業(yè)的綜合競爭優(yōu)勢(shì)。傳統(tǒng)的企業(yè)績效評(píng)價(jià)體系存在很多的弊端，而伴隨著價(jià)值鏈會(huì)計(jì)進(jìn)入人們的視野，企業(yè)績效評(píng)價(jià)時(shí)開始更多的考慮價(jià)值鏈的活動(dòng)，企業(yè)同時(shí)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(jià)值鏈，價(jià)值鏈上的上游供應(yīng)商、下游銷售商、顧客都會(huì)直接影響企業(yè)的綜合績效。這就為企業(yè)績效評(píng)價(jià)提供了一個(gè)新的視角，即基于價(jià)值鏈會(huì)計(jì)的企業(yè)績效評(píng)價(jià)。
本文基于價(jià)值鏈會(huì)計(jì)理論和企業(yè)績效評(píng)價(jià)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(jià)值鏈會(huì)計(jì)的企業(yè)績效評(píng)價(jià)體系，從企業(yè)內(nèi)部價(jià)值鏈、縱向價(jià)值鏈和橫向價(jià)值鏈三個(gè)維度設(shè)計(jì)了基于價(jià)值鏈會(huì)計(jì)的評(píng)價(jià)指標(biāo)體系，然后根據(jù)指標(biāo)體系特點(diǎn)、指標(biāo)性質(zhì)，選擇了模糊綜合評(píng)價(jià)法將定性指標(biāo)量化，同時(shí)結(jié)合了專家咨詢法對(duì)企業(yè)績效進(jìn)行了綜合評(píng)價(jià)。


關(guān)鍵詞：價(jià)值鏈，企業(yè)績效評(píng)價(jià)，非財(cái)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(jià)值鏈會(huì)計(jì)和績效評(píng)價(jià)概述 - 2 -
1.1價(jià)值鏈會(huì)計(jì)概述 - 2 -
1.1.1價(jià)值鏈與價(jià)值鏈會(huì)計(jì)的涵義 - 2 -
1.1.2價(jià)值鏈會(huì)計(jì)的基礎(chǔ)理論框架 - 3 -
1.2績效評(píng)價(jià)概述 - 4 -
1.2.1企業(yè)績效的概念 - 4 -
1.2.2企業(yè)績效評(píng)價(jià)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(píng)價(jià)方法體系 - 6 -
2我國傳統(tǒng)的企業(yè)績效評(píng)價(jià)體系及其弊端 - 8 -
2.1我國傳統(tǒng)的企業(yè)績效評(píng)價(jià)體系 - 8 -
2.1.1財(cái)務(wù)指標(biāo)評(píng)價(jià)體系 - 8 -
2.1.2非財(cái)務(wù)指標(biāo)評(píng)價(jià)體系 - 9 -
2.2我國傳統(tǒng)績效評(píng)價(jià)體系的弊端 - 9 -
2.2.1財(cái)務(wù)績效評(píng)價(jià)指標(biāo)項(xiàng)目的自身缺陷 - 9 -
2.2.2財(cái)務(wù)績效評(píng)價(jià)體系的不適應(yīng)性 - 9 -
2.2.3非財(cái)務(wù)績效評(píng)價(jià)體系的弊端 - 11 -
3 基于價(jià)值鏈會(huì)計(jì)企業(yè)績效評(píng)價(jià)體系的構(gòu)建 - 12 -
3.1評(píng)價(jià)體系的構(gòu)建 - 12 -
3.1.1基于價(jià)值鏈會(huì)計(jì)的評(píng)價(jià)體系的優(yōu)勢(shì) - 12 -
3.1.2績效評(píng)價(jià)體系構(gòu)成要素 - 13 -
3.2基于價(jià)值鏈會(huì)計(jì)評(píng)價(jià)指標(biāo)體系設(shè)計(jì) - 14 -
3.2.1基于企業(yè)內(nèi)部價(jià)值鏈的績效評(píng)價(jià)指標(biāo) - 14 -
3.2.2基于橫向價(jià)值鏈的企業(yè)績效評(píng)價(jià)指標(biāo) - 17 -
3.2.3基于縱向價(jià)值鏈的企業(yè)績效評(píng)價(jià)指標(biāo) - 17 -
4案例分析 - 19 -
4.1基本概況 - 19 -
4.2具體評(píng)價(jià)過程 - 19 -
結(jié) 束 語 - 25 -
參考文獻(xiàn)： - 26 -
致謝 - 28 -