【正文】 哈爾濱理工大學(xué)管理學(xué)碩士學(xué)位論文 I 基于利益相關(guān)者的企業(yè)績效評價研究 摘 要 隨著知識經(jīng)濟的迅猛發(fā)展，企業(yè)已經(jīng)由傳統(tǒng)的單邊治理模式逐漸轉(zhuǎn)變?yōu)槎噙吂餐卫砟Ｊ?，即企業(yè)更多體現(xiàn)的是股東、債權(quán)人、員工、顧客、政府等眾多利益相關(guān)者的整體有機組合。由于各利益相關(guān)者的出發(fā)點不同，存在不同的利益需求，所以在對企業(yè)進行綜合評價時，股東利益已經(jīng)不再是評價的唯一重點。企業(yè)要為包括股東在內(nèi)的更多利益相關(guān)者服務(wù)，只有實現(xiàn)了各利益相關(guān)者利益需求的均衡，各相關(guān)者才能持續(xù)參與配合，企業(yè)也才能更加繁榮的發(fā)展。所以，構(gòu)建一套基于利益相關(guān)者角度的績效評價系統(tǒng)，顯得十分 必要 ，也 更加符合企業(yè)可持續(xù)發(fā)展的要求。 本文以企業(yè)價值最大化為總體目標(biāo)，以利益相關(guān)者理論作為指導(dǎo)思想，在參考了國內(nèi)外眾多相關(guān)文獻的基礎(chǔ)之上，總結(jié)了現(xiàn)有績效評價模式的優(yōu)點和不足，并以其作為參考依據(jù)，提出了基于利益相關(guān)者的企業(yè)績效評價指標(biāo)體系。同時，依據(jù)模糊綜合評價法對該指標(biāo)體系進行了評價模型的設(shè)計，并以具體制造業(yè)企業(yè)為例，對該指標(biāo)體系和評價模型進行了應(yīng)用。根據(jù)實證應(yīng)用結(jié)果，提出了提升企業(yè)績效的策略。 關(guān)鍵詞 利益相關(guān)者 ； 績效評價 ； 模糊評價 哈爾濱理工大學(xué)管理學(xué)碩士學(xué)位論文 II The Study on Enterprise Performance Evaluation Based on Stakeholder Abstract With the rapid development of knowledge economy, enterprise has from the traditional unilateral governance mode gradually into multilateral mon governance is to say, the enterprise more reflects the shareholder, creditor, employees, customers, government and many other stakeholders of the anic bination of the whole. Because of all the stakeholders of the different starting point and different interests demand, so in an enterprise prehensive evaluation, the shareholders39。 interests is no longer the only key evaluation. Enterprise must of service for more stakeholders, including shareholders. Only realize the stakeholders of the equilibrium interest demand, the stakeholders can continue to participate in coordination, enterprise can also more prosperous ,construct a set of stakeholders based on point of the performance evaluation system is very necessary, and also more in line with the enterprise the requirement of sustainable development. This paper with the maximization of enterprise value for the overall goal, with the stakeholder theory as the guiding ideology,in the basis of many related literature at home and abroad, summarizes the existing performance evaluation model of advantages and disadvantages, and with its as references, put forward the enterprise performance evaluation index system based on the stakeholder. At the same time, design an index system model based on the fuzzy prehensive evaluation method. And with specific manufacturing enterprise as an example, application of the index system and model. According to the empirical results put forward the strategy of promoting enterprise performance. Keywords stakeholder, performance evaluation, fuzzy evaluation 哈爾濱理工大學(xué)管理學(xué)碩士學(xué)位論文 目 錄 摘 要 .......................................................................................................................... I Abstract........................................................................................................................ II 第 1 章 緒論 ............................................................................................................... 1 研究背景 .......................................................................................................... 1 研究目的及意義 ............................................................................................. 1 研究目的 ................................................................................................... 1 研究 意義 ................................................................................................... 2 國內(nèi)外研究現(xiàn)狀分析 ..................................................................................... 2 國外研究現(xiàn)狀分析 .................................................................................. 2 國內(nèi)研究現(xiàn)狀分析 .................................................................................. 4 研究內(nèi)容和研究方法 ..................................................................................... 5 研究內(nèi)容 ................................................................................................... 5 研究方法 ................................................................................................... 5 技術(shù)路線 ................................................................................................... 6 第 2 章 利益相關(guān)者與企業(yè)績效的關(guān)系分析 ......................................................... 7 利益相關(guān)者分類及其目標(biāo)分析 .................................................................... 7 利益相關(guān)者的分類 .................................................................................. 7 企業(yè)利益相關(guān)者的目標(biāo)分析 ................................................................. 9 利益相關(guān)者與企業(yè)績效的關(guān)系程度分析 .................................................. 11 相關(guān)者與企業(yè)績效關(guān)系的研究現(xiàn)狀 ................................................... 11 關(guān)系程度的面板數(shù)據(jù)模型分析 ........................................................... 12 關(guān)系程度對利益相關(guān)者的影響力分析 ............................................... 13 本章小節(jié) ........................................................................................................ 14 第 3 章 基于利益相關(guān)者的績效評價指標(biāo)體系設(shè)計 ........................................... 15 現(xiàn)行企業(yè)績效評價體系及其存在問題分析 .............................................. 15 現(xiàn)行企業(yè)績效評價體系 ........................................................................ 15 現(xiàn)行體系存在的問題 ............................................................................ 16 基于利益相關(guān)者的企業(yè)績效評價體系的框架設(shè)計 ................................. 16 指標(biāo)體系構(gòu)建的目的 ............................................................................ 16 指標(biāo)體系設(shè)計的思路 ............................................................................ 17 指標(biāo)體系建立的原則 ............................................................................ 18 哈爾濱理工大學(xué)管理學(xué)碩士學(xué)位論文 基于利益相關(guān)者的企業(yè)績效評價指標(biāo)體系 .............................................. 19 財務(wù)維度指標(biāo) ........................................................................................ 20 顧客維度指標(biāo) ........................................................................................ 21 內(nèi)部管理維度指標(biāo) ................................................................................ 21 外部效率維度指標(biāo) ................................................................................ 21 社會維度指標(biāo) ............................