摘要
运用探索因子分析法,研究了企业战略优先性选择与企业综合绩效评价体系之间的关系。研究结果表明企业财务评价指标的使用和企业财务战略优先性正相关,和发展战略优先性无关;企业非财务评价指标的使用和企业发展战略优先性正相关,和企业财务战略无关。研究结论的启示是,对企业来说,在确定不同战略优先性之后,需要考虑在进行管理控制系统设计时,要优先关注企业绩效评价指标类型与企业战略优先性选择是否匹配,否则,不仅不能正确反映企业战略,还有可能是对企业战略的阻碍与错误表达。
The aim of this study is to examine whether the strategic priorities of an organization correlate with the use of specific performance measures. The results based on a questionnaire survey show that the financial strategy priority is positively correlated with the use of financial measures; and the development strategy priority is positively correlated with the use of specific non-financial measures. It is important for the organization to match the strategic priorities and perfor- mance measures.
出处
《系统工程》
CSCD
北大核心
2009年第8期90-94,共5页
Systems Engineering
基金
国家社会科学基金资助项目(07BJY025)
关键词
战略优先性
绩效评价指标
探索因子
Strategic Priorities
Performance Measures
Exploratory Factor
