基于利益统筹视角的资源企业绩效评价

绩效评价是衡量资源企业产出的重要途径。本文在建立资源企业利益统筹概念模型的基础上,遵循从系统分析到属性架构,再到指标体系的研究范式,以中国神华为例,运用熵值法对其进行了绩效评价。研究表明,基于利益统筹视角的绩效评价立足资源企业本质,以"微观企业—中观产业—宏观社会"的分析视角来统领资源整合的空间阶段和利益统筹的对象范围,为资源企业提高战略绩效,有效履行社会责任提供了可资借鉴的管理工具。

PERFORMANCE EVALUATION ON RESOURCES FIRMS BASED UPON INTERESTS COORDINATION

Performance evaluation is an important way to measure corporate output. Based on the conceptual model of interests coordination, the paper follows the research paradigm from systematic analysis to property structure and to index system, makes performance evaluation on China Shenhua Energy Company Limited by entropy value method. It shows that performance evaluation based upon the perspective of interests coordination stands for the nature of resources firms. From micro enterprise to mid-scale industry, and to macro society, to guide the resources integration and interests coordination is to provide the management tool as reference to improve their strategic performance and effectively fulfill social responsibility.