作为经营性幼教机构引进EVA综合评价系统,其效能、其价值如何,通过什

么样的业绩考评体系来推动,这都是值得探究的课题。

我们以深圳市锦江幼儿园为样本,对其原有业绩管理体系重新审视,力求构

建基于EVA理念下的业绩考评体系,从而更有效地评估经营性幼教机构的业绩状

况。并给管理层提供切实可行的业绩指标体系,使管理层能够在业绩指标体系的

导引下,为股东创造最大化的价值。

本课题的研究目的不仅只在于深圳市锦江幼儿园,还为我国同类经营性幼教

机构提供参考范本,从而促进经营性幼教机构经营管理水平提升,推动其管理模

式优化与改善,对经营性幼教机构的持续发展有着一定示范作用。

本研究的主要研究内容是,针对目前锦江幼儿园目前的问题进行分析,从满

足股东效益最大化角度出发,用EVA理念指导,借助BSC的框架运用AHP进欧亿·体育（中国）有限公司

绩考评指标体系再设计,以提高EVA水平,实现股东利益最大化。

结合EVA和BSC各自的优点和不足,EVA—BSC考核模型把两者结合起来了,

形成一套既能实现股东利益最大化的目标,又能兼顾财务和非财务因素独特的考

核模型。这个考核模型具有结构互溶、功能互相配合、系统动态开放、业绩点面

兼顾等特点。业绩评价体系构建的原则有可操作性原则、科学性原则、重要性原

则、可持续性原则和成本一效益原则。

具体业绩评价体系主要有以下指标构成:

财务层面,有总资本利润率、主营业务利润率、成本费用利润率、总资本周

转率、净利润增长率、资产负债率;客户层面,有家长满意度、学生获得率、学

生保持率、市场份额;内部流程层面,有教研费用率、学生达标合格率、家园沟

通;学习成长层面,员工满意度、员工保持率、员工生产率。

业绩评价体系指标权重的评定维度有:可操作性、可观察性、可量化性、价

值性和导向性。

通过经营性幼教机构业绩考评体系中一级指标的权重与二级指标的权重相

乘,形成经营性幼教机构业绩考评体系指标总权重。

在新的业绩考评体系指引下,我们进行了实证性运行,运行结论证明是有效

可行的。其中的不足值得注意,进一步研究方向找出相关性。

关键词:EVA-BSC; AHP;经营性幼教机构;业绩考评体系

Abstract

If an operational pre-school education institution introduces EVA comprehensive evaluation

system, how about its efficiency and value What kind of performance evaluation system can be

used to promote it All these questions are worth a good study.

Taking Jinjiang Kindergarten in Shenzhen as a sample, we take a new look at its original

performance management system, trying to build a performance evaluation system, so as to more

effectively assess the performance of operational pre-school education institutions and provide the

management level with a truly practical performance index system so that the management level

can create the greatest value for the shareholders under the guide of the performance index system.

The research purpose of the program not line lies in Jinjiang Kindergarten of Shenzhen, but

also provides operational pre-school education institutions in China with a model for reference,

thereby enhancing the operational management level of operational pre-school education

institutions, promoting the optimization and improvement of their management mode, which plays

a demonstrative role for the sustainable development of operational pre-school education

institutions.

The main content of the research is to analyze the current problems of Jinjiang Kindergarten,

start from the maximization of shareholder&39;s efficiency, guide with EVA concept, use BSC frame

and apply AHP to redesign the performance evaluation index system, so as to enhance EVA level

and maximize the interest of shareholders.

Based on advantages and shortages of EVA and BSC, EVA-BSC evaluation model has

integrated the two to form a unique assessment model that can not only realize the goal of

maximizing the interest of shareholders, but also pay adequate attention to financial and

non-financial factors. The assessment model features integrated structure, coordinated functions,

dynamic and open system and performance point and face inclusiveness. The principles for

constructing the performance evaluation system include operability, scientificity, importance,

sustainability and cost-effectiveness.

The specific performance evaluation system mainly comprises the following indexes,

The financial level includes total capital profit rate, main business profit rate, cost and

expense profit rate, total capital turnover rate, net profit growth rate, asset liability rate; the client

level includes parents satisfaction degree, students obtaining rate, students retaining rate, market

share; the internal process level includes education research expense rate, students

qualification rate, communication with home; the study and growth level includes employee

satisfaction degree, employee retaining rate and employee production rate.

Evaluation dimensions for the index weight of performance evaluation system includes:

operability, observability, measurability, value and guidance.

By multiplying the weights of Level I indexes and the weights of Level II indexes in the

performance evaluation system for operational pre-school education institutions, we&39;ll get the total

weights of indexes of performance evaluation system for operational pre-school education

institutions.

Under the guidance of the new performance evaluation system, we&39;ve conducted an empirical

operation which proves that it&39;s effective and feasible. Attentions should be paid to its shortages as

well and find out its relevancy through further research..

Key words: EVA-BSC; AHP; Management of preschool education institutions;

Performance appraisal system

一、导言

1. 1研究背景

随着全球信息化的程度越来越深,经济全球化的趋势越来越强,市场竞争

越来越激烈,企业变得越来越透明。在这种形势下,依靠价格获得高利润的可能

越来越不可能。各个企业都在寻找新的利润增长点。一方面企业把目光从自身转

移向自己所在的价值链,与上、下游的企业结成有力的联盟,在整个价值链上寻

找新的价值增长点,以之降低成本增加利润;另一方面,企业把目光投向自己内

部结构上,希冀通过内部优化,是结构优良,成本降低。于是,国有大中型企业

纷纷引进美国思藤思特创建的EVA(经济增加值)这种衡量全要素生产率的综合

指标,亦即我国定义的税后净利润扣除全部资本成本后的余额。一时间各行各业

竞相引进,在衡量要素方面也是涉及到各个方面,在人力资源方面,涉及到经理

人、高管等。实践中,EVA的引进,对很多企业确实起到了很大的作用。

虽然EVA的引进为很多企业所重视,但正如前所述,这些企业或是国有大

中型企业或为上市公司,而非经营性教育机构。据有关欧亿·体育（中国）有限公司显示,仅深圳有各级

幼儿园11093所,其中公办59所,占比0.5%,民办经营性幼儿园高达99.5%。

全国经营性幼教机构更是数不胜数。在这众多的经营性幼教机构中引进EVA综合

评价系统的研究还是为数甚少。作为经营性幼教机构引进EVA综合评价系统,其

效能、其价值如何,又如何引进,这是一个值得探究的课题。

经营性幼教机构深圳市锦江幼儿园是深圳众多幼教机构中的一个,也是一

个知识劳动双密集型的服务企业。在人力资源管理上,和深圳众多的幼教机构一

样,采用传统的人事管理理念,多从控制入手,工作时间、服务数量是主要的业

绩管理指标。在业绩评价上以传统的财务指标为依据,盈利能力、资产营运能力

等财务指标是评价的主要指标。这种评价方法虽然简单易行,却无视资本的机会

成本以及货币的时间价值。由于以上原因,致使深圳市锦江幼儿园近年来经营效

益一般,在股东价值创造上没有突出的业绩。

1. 2研究目标

有鉴于上述原因,我们对深圳市锦江幼儿园的原有业绩管理体系进行了重

新审视,力求构建起基于股东价值最大化的业绩考评体系,也就是构建基于EVA

理念下的业绩考评体系,从而更有效地评估企业的业绩状况。在这个体系的创建