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集团型企业对其控股子公司的绩效评价模式选择一直是理论界和工商界研究、讨论的热点,如何将财务指标、运营指标和组织指标综合应用到一起,倡导经营工作以效益和效率优先,进而达到正确引导企业经营工作和客观评价企业的经营绩效就显得尤为重要。笔者结合在主持大型集团型公司经济运营工作中接触到的各种类型评审模式和办法,通过近几年的具体实践,从企业的目标建立、预算管理、激励机制等方面入手,融合了过程控制的原理和思想,将各公司已实施的ISO9001:2008质量管理体系第一方审核、第二方审核和企业卓越绩效评价模式有机融为一体,对企业已存在的多种体系进行有机结合,对结果和过程进行双重管理、动态监控,以期改变当前集团公司对子公司以包代管的面貌,达到集团对子公司日常经营结果和运营过程的监控,并进而促进、提升子公司的独立运营效果。通过多年在微观经济领域的应用,笔者近期又对该方法进行了深化和细化,以期对更多的集团型企业在选择对子公司运营绩效评价方式等日常管理工作中有所借鉴和帮助。
The selection of performance evaluation models of group-owned companies for their holding subsidiaries has always been the focus of research and discussion in the theoretical and business communities. How to apply financial indicators, operational indicators and organizational indicators together, and advocate business operations with efficiency and efficiency as priorities, It is especially important to correctly guide the company’s management work and objectively evaluate the business performance of the company. The author combines the various types of assessment modes and methods that he has exposed during the economic operation of large-scale group companies, and through concrete practices in recent years, starting with the objectives of the company, budget management, and incentive mechanisms, it integrates process control. The principles and ideas of the company organically integrate the first-party audits, second-party audits, and high-performance performance evaluation models of ISO 9001:2008 quality management systems that have been implemented in various companies, and organically combine the various systems already existing in the company. Results and processes are managed and monitored dynamically in order to change the current status of the group companies in subcontracting with the subcontracting and management of the subgroup, so as to achieve the Group’s monitoring of the daily operating results and operating processes of the subsidiaries, and further promote and enhance the independent operation of the subsidiaries. . Through years of application in the microeconomic field, the author has recently deepened and refined this method, with a view to drawing lessons from and assisting more group companies in selecting day-to-day management of their subsidiaries’ performance evaluation methods.