基于精益会计视角的新企业创业绩效评价研究——以制造型创业企业为例

Research on Performance Evaluation of New Venture Based on Lean Accounting Theory——Taking Manufacturing Enterprises as an Example

新企业作为创业主体,通过企业经营活动创造效益,带动经济发展。尽管我国新企业创业活跃指数位居国际前列,但却面临着生存率低、盈利性低、资源短缺、成长不确定等问题。基于精益会计视角,将创业绩效划分为生存性绩效、成长性绩效、创新性绩效和价值流绩效四个维度,并构建了11个层面、22个基本指标的新企业创业绩效综合评价指标体系。在此基础上,运用模糊综合评价法构建了新企业创业绩效评价模型,并以某制造业创业企业为研究对象,通过构建模糊评价矩阵对企业的创业绩效水平进行测评,并提出相应的建议。

As the main part of entrepreneurship,new enterprises created the benefits through the business activities and promoted the economic development.Although entrepreneurial activity index of new enterprises in China was in the front row,it still faced problems such as low survival rate,low profitability,shortage of resources and uncertain growth.From the perspective of lean accounting,this paper divided entrepreneurial performance into four dimensions:Survival performance,growth performance,innovation performance and value stream performance.A comprehensive evaluation index system of entrepreneurial performance included 11 levels and 22 basic indicators was constructed as well.On this basis,the entrepreneurial performance of new enterprise evaluation model was constructed by using the method of fuzzy comprehensive evaluation.Taking a manufacturing enterprise as the research object,a fuzzy evaluation matrix was constructed to evaluate the entrepreneurial performance level,and put forward corresponding suggestions.