企业合规管理的绩效评价标准与指标体系建设——基于竞争情报“最佳实践”理论分析视角

Performance Evaluation Standard and Index System Construction of Enterprise Compliance Management:Based on Competitive Intelligence"Best Practice"Theory Analysis Perspective

[研究目的]参考竞争情报最佳实践企业评价方法和思路,形成科学合理的企业合规管理绩效评价标准和指标体系。[研究方法]在总结传统合规管理绩效评价方式及其不足的基础上,引入竞争情报“最佳实践”企业评价理论,从组织体系、制度建设、运行机制、人员队伍和合规文化五个评估维度构建企业合规管理的绩效评价标准与指标体系。[研究结论]基于“最佳实践”理论框架建构的合规管理绩效评价体系具有科学性和合理性,各指标相互促进、相互影响,可以全面、客观且精准地评估企业合规管理工作。

[Research purpose]Establish a scientific and reasonable performance evaluation standard and index system of enterprise compliance management,by referring to the evaluation methods and ideas of competitive intelligence best practices.[Research method]On the basis of summarizing the traditional compliance management performance evaluation methods and their shortcomings,this paper introduces the competitive intelligence"Best Practice"evaluation theory to construct the performance evaluation criteria and index system of enterprise compliance management from five evaluation dimensions:organizational system,system construction,operating mechanism,personnel team and compliance culture.[Research conclusion]The compliance effectiveness evaluation index system constructed based on the theoretical framework of"best practice"is scientific and reasonable,and each index promotes and influences each other,which can comprehensively,objectively and accurately evaluate the compliance management of enterprises.