CAJ | 학술논문

以福布斯与北洋世盈企业排行榜为例，从评价指标体系、综合计分方法及排行结果三个方面，对企业绩效比较评价体系所蕴含信息的广度与质量进行定量分析与对比，并对二者各自特点进行评价。研究发现：福布斯体系中指标间的信息重叠度过高，指标体系所提供信息仍局限于规模方面，北洋世盈体系的四个分项指标组间信息重叠度较低，能够全面反映企业的综合状况及未来发展趋势。此外，北洋世盈体系在对企业各分项能力指标进行评价过程中以各因子的方差贡献率为权重，避免了主观赋值的局限性，保证了评价过程与信息的客观性，其基于乘法计分法的综合绩效评价方法能够更好地引导企业兼顾各项指标之间的均衡发展，避免出现短板问题，从而实现可持续的良性发展。借鉴北洋世盈体系的构建思路，提出了以“做强做优”为导向的企业绩效比较评价框架。
이복포사여북양세영기업배행방위례，종평개지표체계、종합계분방법급배행결과삼개방면，대기업적효비교평개체계소온함신식적엄도여질량진행정량분석여대비，병대이자각자특점진행평개。연구발현：복포사체계중지표간적신식중첩도과고，지표체계소제공신식잉국한우규모방면，북양세영체계적사개분항지표조간신식중첩도교저，능구전면반영기업적종합상황급미래발전추세。차외，북양세영체계재대기업각분항능력지표진행평개과정중이각인자적방차공헌솔위권중，피면료주관부치적국한성，보증료평개과정여신식적객관성，기기우승법계분법적종합적효평개방법능구경호지인도기업겸고각항지표지간적균형발전，피면출현단판문제，종이실현가지속적량성발전。차감북양세영체계적구건사로，제출료이“주강주우”위도향적기업적효비교평개광가。
Based on the cases of Forbes Global 2000 and Peiyang-GlocalWin corporate performance evaluation methodologies ,a quantitative analysis and comparison is carried out on the volume and quality of the information implied in corporate performance evaluation systems in the three aspects of index system , composite scoring method and ranking result , to get a clear idea of characteristics of each methodology ,w hich leads to the finding that the Forbes methodology is still confined to evaluating corporate performance by size ,due to the fact that the index system of Forbes provides only information related to firm size because of high information overlap among indices .By contrast ,information overlap among the four subclasses of indices in the Peiyang-GlocalWin system is very low ,so the system is able to provide a comprehensive evaluation of the performance and prospect of corporates .Besides ,the Peiyang-GlocalWin system ensures the objectivity of evaluation procedure and performance information by using the contribution to variance of each principal factor as its weight in evaluating corporate performance at the four different aspects above respectively ,and thus avoiding the drawback of subjective weights ,and its multiplicative composite scoring method provides better performance in orienting corporates towards balanced and sustainable development by avoiding the cask effect . In light of the idea of the Peiyang-GlocalWin system , this paper proposes a competitiveness and quality oriented corporate performance evaluation framework .