家族企业的绩效评价指标体系实证研究

The Performance Evaluation Index System of Family Enterprise

家族企业的可持续发展问题已成为家族企业研究中一个具有现代意义的重要课题。本文通过深入企业现场访谈,确定家族企业绩效评价指标的三个维度,即家族绩效、经营绩效、社会绩效;接着通过文献研究及现场访谈后,提出了家族企业可持续发展的绩效评价指标体系的研究框架。通过实证发现家族企业绩效评价需要综合考量家族、经营、社会三方面的绩效,而且这三者之间并不是孤立的,是相互影响的关系。其中社会绩效对可持续性的效应系数达到了0.356,说明了社会责任是家族企业实现可持续发展的重要因素,这与以往的研究大都重视企业的经营绩效有所不同;家族绩效效应系数为0.338,说明家族因素对家族企业可持续发展的影响也不容忽视,体现出家族企业独有的特征。

Sustainable development of family enterprise has become an important topic and modern significance.First,interviews are made to determine the three dimensions of performance evaluation index that mostly influence the sustainable development of family business,which are the family performance,operational performance and social performance.After the literature research and interview survey,the research framework is put forward for the sustainable development of family enterprise performance evaluation index system,detailed analysis on the various influence factors of family enterprises for sustainable development,and then hypothesis of the relationship of performance and the sustainable development are put forward.Finally,through questionnaire survey,data of sustainable development and performance is used to test hypotheses.Through empirical analysis,the conclusion is drawn;the performance evaluation of family enterprise for sustainable development needs considering comprehensive factors that is family,operating and social aspects.The three dimensions are not isolated,on the contrary,they have mutual influences.In the performance evaluation system,the sustainable effect coefficient of social performance reaches 0.356,which fully explains that social responsibility needs to be paid attention to achieve the goals of sustainable development for family enterprise.At the same time,that the sustainable development effect coefficient of family performance reaches 0.338 showes it can not be ignored.