从系统论角度构建企业绩效评价的理论框架

A framework of enterprise performance evaluation based on the system theory

目前,国内外理论界对企业绩效评价的研究多侧重于某个评价要素或某一具体评价模式的研究没有形成一个系统,很难从理论高度上指导企业的绩效评价。根据系统论的观点,构建企业绩效评价的理论框架,应包括企业绩效评价系统特征的研究、企业绩效评价要素的研究以及企业绩效评价要素和环境之间关系的研究,并在此基础上提出了企业绩效评价系统的具体模式,分析了企业绩效评价系统的演化。

Studies of enterprise performance evaluation at present mainly focus on one factor or model of evaluation, thus there are still no systematic achievements in the area and no theories are used to guide the evaluation. This paper intends to propose a theoretical framework of enterprise performance evaluation based on the previous research from the perspective of system theory.The framework includes how to evaluate the characteristics of the performance of an enterprise, the performance elements and the relation between the elements and the environment. Basing on this framework, the author proposes the basic mode of performance evaluation system, and analyzes the evolution of performance evaluation system.