论文部分内容阅读
本文研究了市场竞争和组织结构对我国企业业绩评价指标选择的影响,以及不同类型的评价指标与激励效果的关系。研究发现,非财务评价在我国企业的使用程度与市场竞争程度以及战略制定权的分权程度显著负相关,而与企业是否为三资企业、民营企业或上市公司无显著关系;激励效果主要受到评价指标类型的影响,与企业规模、所在行业、市场竞争程度等的关系不大,其中财务评价的短期效应明显,有助于改善企业的财务业绩;非财务评价的长期效应显著,能够显著激发员工努力工作、帮助员工理解公司战略、提高员工满意度和归属感、避免关键员工流失,并可激励创新和促进合作。因此,只有将财务评价与非财务评价相结合,才能充分调动各方面的积极性,协调好眼前利益和长远发展间的关系,增强企业的可持续经营能力。
This paper studies the impact of market competition and organizational structure on the choice of performance evaluation index of Chinese enterprises, and the relationship between different types of evaluation indicators and incentive effects. The study found that the use of non-financial evaluation in China is significantly and negatively related to the degree of market competition and the degree of decentralization of strategic decision making, but not to whether the enterprise is a three-funded enterprise, a private enterprise or a listed company. The incentive effect is mainly affected by The impact of the type of evaluation indicators has little to do with the scale of the enterprises, the industries in which they are located and the degree of market competition. The short-term effects of the financial evaluation are obvious and help to improve the financial performance of the enterprises. The long-term effects of non-financial evaluation are significant and can be significantly stimulated Employees work hard to help employees understand corporate strategy, improve employee satisfaction and ownership, avoid the loss of key employees, and stimulate innovation and collaboration. Therefore, only by integrating financial evaluation with non-financial evaluation can we fully mobilize the enthusiasm of all parties concerned, coordinate the relationship between immediate interests and long-term development, and enhance the sustainable management of enterprises.