摘要
因母公司聚焦远景战略规划与子公司经营短期目标不相一致而产生的约束不足、激励不足等问题,长期存在于母子公司的委托代理关系之中。在母子公司这样的产权管理体系下,两者之间管理运行机制的差异将进一步阻碍母子公司的协同发展,也使得母公司对子公司的绩效考核难以发挥整体效应。本文通过整合经济增加值(EVA)与平衡记分卡(BSC)两种绩效评价工具,提出了完善子公司绩效考核体系的新思路,并对如何完善子公司绩效考核管理工作提出了可行性建议。
Problems such as insufficient constraints and incentives caused by the inconsistency between the parent company’s focus on long-term strategic planning and the subsidiary’s short-term business objectives have existed in the principal-agent relationship between the parent company and the subsidiary for a long time.Under the property right management system of parent subsidiary company,the difference of management and operation mechanism between the two will further hinder the coordinated development of parent subsidiary company,and make it difficult for the parent company to exert the overall effect on the performance evaluation of subsidiary company.Guided by the enterprise performance evaluation theory,based on the experience of the domestic and foreign enterprises,through the integration of Economic Value Added(EVA)and Balanced Score Card(BSC)performance evaluation of two kinds of tools,this paper put forward new ideas of optimization subsidiary performance appraisal system,and feasible suggestions were made on how to perfect the subsidiary performance appraisal management work.
作者
吕茜
LV Qian(Chengdu Aircraft Design and Research Institute of AVIC,Chengdu 610091,Sichuan,China)
出处
《四川冶金》
CAS
2021年第6期1-4,共4页
Sichuan Metallurgy
关键词
子公司绩效考核
经济增加值
平衡记分卡
subsidiary performance appraisal
economic value added
balanced score card
