全息绩效测评体系的构建

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1、厦门大学博士学位论文全息绩效测评体系的构建姓名：石春茂申请学位级别：博士专业：会计学指导教师：陈少华20080401职员绩效层与战略事项联结起来，从而既能体现企业自上而下所获得的真正绩效，又能充分体现战略在企业的有序承载及其在企业价值创造链中的无缝穿行。关键字：全息绩效；绩效测评；战略控制系统；管理控制系统AbstractAholo伊aphicp蚓ro咖anceeValuationcom州sesofthreeb捌cdimensions：eH'ectiVenessdimension，e伍ciencydimensionaI

2、ldsyIle唱ydimension．ItimpliesthatforeVerymeaning如ltrallsaction，a11organizationoranindividualneedstoeValuatethethreedimensions：(1)itsexpectedorrealizedeconomicinterests，i．e．e日’ectivenessdimension；(2)itsimpacts0ntheallocation锄dutilizationoflimitedresources，i．e．e衔ci

3、encydimension；and(3)itslikelihoodtohannstakeholderS’interests锄dthereforetheSustainabilityofitsinterests，i．e．s”ergydimension．AstheeconomyofasocietydeVelops，t11eholo黟aphicperf．onnanceeValuationeVolVes．ThisprocessisaccompaniedbythefonnationofthePerf．onnanceEValuati

4、onSyst锄(PES)．BasedontheevolVementofitsmeanings，thepracticeofperfIo肌anceeValuationexp鲥encedfourstages：thebinhperiod(r印resentedbymeDuponfinancialanalysis，f沁m1494to1928)；thedeVelopingperiod(r印resentedbymeEconomicAddedValueSystem，舶m1929to1986)；theboomingp谢od(rcprese

5、ntedbyBalancescoreCardsyst锄，丘．om1987to2001)；andtheperfectingpedod(r印resentedbyPrismsystem，矗．om2002tillnow)．Themeanin拳ofthethreedimensionshavebeenrichened．No、矾tIlee矗’ectivenessdimensionincludesbothaccountingmeaSuresandmarketmeasures；thee伍ciencydimensionincludesbo

6、moutcomesaJldprocesses；andthes”ergydimensionconsistsofthesyne唱yofbomshort—temlandlong—terminterestsofstakeholders．Theestablishnlentoftheholo铲aphicpe南肿anceeValuationsysteⅡlisbuiltup6．omfourtheoreticfoundations：Stakeh01d*baSeds仃ate百cmanagementt11eoⅨagency-based6nT

7、lValuetheory’strategy—inducingo唱anizationdesigntlleory'andcontingencytheory．Inaddition，misstudyindicatesthattheestab“shnlentoftheHPESshouldinco叩oratemeViewofholo乎aphyandstrate百cfocuS．HorizontaIly，aHPEShasthreedimension卜-e艉ctiVeness，e伍cjencyandsyne哟，一·锄dsixaspect

8、Swhichincludeaccountin分basedandmarket．basedmeaSures，outCome锄dprocess，andshon—tennandlong—te衄．Vertically；ithasthreeleVels：sn．ategicdecision1evel，s仃ategyexecutionleVel，