基于整体运营风险调整的企业绩效评估

Enterprises Performance Evaluation Based on Total Operational Risk Adjustment

文章针对传统企业绩效评估未考虑或未充分考虑整体运营风险对企业绩效影响的缺点,提出了一种基于整体运营风险调整的企业绩效评估方法,即将风险值引入到EVA绩效评估模型当中,对NAPOT表达式进行调整,扣除企业整体运营风险成本来描述企业绩效。实例表明,调整后的模型既有效地反映企业的整体绩效,也可以客观衡量企业整体运营风险控制的效果,从而可以更有效地指导企业的运营管理。

Traditional enterprises performance appraisal methods do not take into account or give full consideration to the impact of the to- tal operational risk. The paper puts forwards a enterprises performance assessment method based on a risk-adjusted which introduct Valueat-Risk to EVA performance evaluation model. The model adjusts expression of NAPOT and nets of the cost of overall operational risk so as to describe the business performance. Examples show that the adjusted model not only has a upstanding performance on enterprises performance appraisal, but also can measure effectiveness of the total operational risk control, which can be a excelllent guide to the operational management of enterprises.