以股东为中心的绩效评价体系过于强调股东利益而忽视了其他利益相关者的需求,对流程管理也不够关注。企业是利益相关者缔结的多元资本共生体,持续满足利益相关者的需求并获得利益相关者的支持,是企业可持续发展的关键。为此,本文分析了企业绩效评价体系的不同模式。在此基础上,基于利益相关者价值取向,运用绩效棱镜模型,分析了SZGD公司的利益相关者需求及贡献,建立利益相关者分析矩阵,设计了绩效棱镜评价指标体系,并对SZGD公司进行了全面的绩效评价,取得了较好的应用效果。
The shareholder-centered performance evaluation system over-emphasizes the interests of shareholders and ignores the needs of other stakeholders, does not pay enough attention to process management. Enterprises are the multi-capital symbiosis concluded by stakeholders. To meet the needs of stakeholders and to obtain the support of stakeholders have become key factors for sustainable development of enterprises. This paper analyzes different modes of enterprise performance evaluation systems. Based on the stakeholder value orientation, the performance prism model is used to analyze the stakeholders' needs and contributions of SZGD. Then we establish the stakeholder analysis matrix, design the performance prism evaluation index system, and carry out the comprehensive performance evaluation for SZGD, and have achieved a good application effect.