中央企业EVA评价制度实施效果的理论解释

A Theoretical Explanation to the Efficiency of SOEs' Implementation of EVA

从2010年起国有资产管理委员会以EVA(经济增加值)指标取代ROE(净资产收益率)指标对所有中央企业进行绩效考评。本文通过实地调研分析发现这次EVA评价制度在不同企业中的应用有着明显差距,在一些企业中新绩效评价制度有效果,但是在不少央企内部企业中遭遇到明显的抵制(Resistance)。本文通过对四个案例公司实行EVA绩效评价的案例和访谈资料进行剖析,探讨新制度对企业的经营理念、战略行为的影响,在梳理相关理论文献的基础上,以归纳型案例研究为研究方法,提出了探索管理制度成功及其影响因素的理论框架,归纳了制度认知度、企业经营理念文化差距、总部控制能力、管理制度与经营战略匹配性是管理制度成功的四个权变因素。本文的理论分析聚焦于有效实施新的管理制度的情景条件;从管理实践而言,本文也阐释了公司总部(包括国资委)应该如何推进一项新的管理制度并达成预计效果的基本路径。

State-owned Asset Supervision and Administration Committee( SASAC) replaced ROE with EVA as a performance measure for all SOEs from 2010. Our empirical inquiry indicates that the effects of such a change in performance management system vary across different case companies. Based on prior studies on organizational change,this research proposes a framework which examines the underlying causes of the ineffective implementation of a new system as well as the contingency factors( the cognition of the new system,the belief and cultural system,the control power of headquarters and the fitness between strategies and the new system) which may exacerbate the failure of a new system. By focusing on boundary conditions of the successful implementation of a new management system,our research demonstrates the way in which new changes in organizations can be facilitated and contributes to the related literature.