论新常态下程序理性与结果理性有机融合的企业业绩评价

Discussion on the Corporate Performance Evaluation Characterized by the Integration of Procedural Rationality with Substantive Rationality in the Context of New Normal of Chinese Economy

科学、合理的企业经营业绩评价体系应充分体现程序理性与结果理性有机融合的理念,即应满足既定的业绩评价秩序域的约定与利益相关者对业绩评价的目标要求;然而,这些都会随着经济环境的变化而发生相应的改变。新常态经济发展换档范式的引入,将对企业的经营及业绩评价体系产生重大影响,从而导致业绩评价秩序域的约定与业绩评价目标要求发生变化。新常态下的经济发展特征是:调速度、调结构和调动力,为此,企业的经营目标应定位于:以提质增效为总目标,以调速度、优结构、创新驱动为指引,以企业的经营特色和优势的保持与发展为核心,追求企业稳步的可持续发展,从而达到企业价值不断增值。与新常态的经济发展特征相适应,评价者对业绩评价的目标要求从原本的追求规模的扩大,收益的高速增长转而追求收益的稳步与可持续增长;与企业经营目标的定位相适应,企业的业绩评价应增加或突出反映业绩增长速度、结构调整与技术创新等方面的评价内容,从而形成以过程导向为特征的程序理性与结果理性有机融合的业绩评价体系。

A scientific corporate performance evaluation system embodies the philosophy of integrating procedural rationality with substantive rationality. The New normal of Chinese economy has influenced the evaluation system. An enterprise will set an operational goal as follows: orientating primarily at improvement in quality and efficiency,being guided by slowing down growth rate,upgrading operating structure and employing innovation as a driver,being centered on maintaining and expanding corporate prominence, pursuing sustainable development which increases corporate value. Accordingly,growth rate,structural adjustment and technology innovation should be highlighted in the evaluation system. Only in this way will the performance evaluation system with a process- orientated feature be established,which is an integration of procedural rationality with substantive rationality.