摘要
金融控股集团子公司的财务绩效评价与其它行业母子公司绩效评价问题相比,既有共性,也有特殊性。结合金融行业特点,探讨金融控股集团子公司财务绩效评价指标,构建财务绩效评价系统,对金融控股集团科学合理地评价子公司的经营绩效,具有重要意义。
Financial holding groups are inevitable products when contemporary financial developing to a certain stage. Comparing performance appraisasl from parent companies to their subsidiaries in other industries, financial holding groups＇ appraisal to their subsidiaries have both commons and particularities. Combined with special characteristics of financial industry, based on Principal - agent Theory, this paper discusses constructing theoretical framework of performance appraisal system from financial holding groups to their subsidiaries. In the light of the above appraisal system, the core problems are to determine appraisal indexes and to set different weight for their corresponding indexes. As to the first problem, risk control indexes are indispensable, well to the latter problem, the analytic hierarchy process is a suitahle research method among all the appraisal methods. Appraising their subsidiaries＇ performances scientifically and reasonably, is of important meanings for financial holding groups to configurate their internal resources effectively as well as to realize their strategic development objectives smoothly and successfully.
出处
《工业技术经济》
CSSCI
2011年第10期139-142,共4页
Journal of Industrial Technological Economics
基金
北京市属高校人才强教深化计划"高层次人才资助计划"项目(项目编号:PHR20100512)--"会计与投资者保护"的阶段性成果
关键词
金融控股集团
子公司
绩效评价系统
financial holding group
subsidiary company
performance appraisal system
