内部管理业绩评价系统设计框架

Abstract

内部管理业绩评价作为现代企业管理控制的一个重要环节,侧重于对管理者的管理控制结果进行评价,其根本目标是衡量各级管理者的战略实施控制活动的效果和效率。目前有关于内部管理业绩评价系统设计的框架存在多且彼此不一致的问题,以至于企业无所适从。本文提出了内部管理业绩评价系统设计的一个理论框架,同时探讨了这一设计框架对于中国企业的启示意义。

As the key of management control of modern enterprises,Internal Management Performance Measurement(IMPM) emphasizes on the evaluation of management control result,and aims to measure the effectiveness and efficiency of strategy execution at all management levels.There are many problems in traditional frameworks of Internal Management Performance Measurement System(IMPMS) design.On the basis of traditional system design frameworks,this paper builds up a theoretical framework on IMPMS.Furthermore,this paper discusses the usefulness of the newly designed framework for Chinese firms.