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1、022025424熊晓炜企业集团建立业绩评价指标体系的理论和实证研究ABSTRACTAlongwiththeproceedingofmarketeconomicandtheentranceintoWTO,ChineseenterprisesfacefiercerandfiercercompetitionfrominsideandoutsideMeanwhile,moreandmoregroupenterprisesbegintoariseinChina.Aftertheyhaveexperiencedthegrowth
2、fromsingleenterprise,theout-datedmanagementmodelforindividualenterprisenolongermeetstheneedofcontrolsystemofgroupenterprisesbecauseoftherapidexpansionofmanagementscope.Therefore,groupenterprisesstarttomovetheirfocusonhowtorealizehighefficientoperationandmanageme
3、ntthrougheffectivesupervisionandstimulation,andultimatelyrealizethestrategicvisionofthewholegroupenterprises.Basedontheneedmentionedabove,thedesignofperformanceevaluationindexsystem,whichistheefectiveapproachandimportantguaranteeforstrategymanagementandstrategyi
4、mplementation,atthesametime,whichprovidesthesupportandmonitorinformationforenterprises'high-efficientmanagement,havebecometobeveryimportantissueinmanagementofgroup.Startingfromanalyzingthefunctionofperformanceevaluationindexsystem,thispaperpointsoutthatperforman
5、ceevaluationisanimportantpartofenterprisemanagement.Basedonthat,thebalancedscorecard,whichisderivedfromstrategyandsupportsstrategyimplementation,isregardedasthemostefectiveoneamongalltheoriesofperformanceevaluationthroughsomerelativeresearchonthehistoryandtheory
6、.Then,consideringthespecificcharacteristicsofgroupenterprise,thepaperbringsforwardfiveprinciplesthatcanbeusedintheprocessofestablishingperformanceevaluationindexsystemforgroup.Andthen,thepaperchoosesacertaingroupenterpriseasexample,andgiveaproposalofnewsystembas
7、edontheabovefiveprinciplesafteranalyzingtheenterprise'ssituationandtheoldperformanceevaluationindex.Keyword:groupenterprise,strategyobjective,performanceevaluationindexsystem,thebalancedscorecard022025424熊晓炜企业集团建立业绩评价指标体系的理论和实证研究1绪论1.1企业集团定义和特征企业集团是由多家具有法人地位的企业组
8、成的、在追求整体效益最大化的同时获取各自利益最优化的有组织、有计划经营的多种层次相结合的企业群体。企业集团具有如下几方面的特征:」(1)企业集团是由若干具有法人地位的企业所组成的企业群体。这表明集团内各成员企业本身具有很大的独立性，有着自身独立的经济利益。这一特征使企业集团区别于非集团性企业。(2)企业集团是有组织、有计划开展经营
