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在集团内母子公司间委托代理问题突出,需要集团总部有良好的制度设计来确保集团战略目标的实现。企业集团总部作为一个成本中心,其通过制度设计能力提升企业整体竞争优势,从而实现自身的业绩。而现行的企业业绩评价体系局限于单个企业或企业集团(事业部)整体,很少单纯就集团总部业绩进行评价,所以本文将引入交易成本理论,从制度选择效益的角度出发,对集团总部的实施业绩评价,促进集团总部在提升集团整体运作效率和创造价值发挥导向作用,为企业集团总部的业绩评价提供新视角。
The problem of principal-agent delegation among the parent-subsidiary companies in the group is prominent, which requires that the headquarters of the group has a good system design to ensure the realization of the strategic goals of the group. Enterprise Group headquarters as a cost center, through its system design capabilities to enhance the overall competitive advantage of enterprises in order to achieve their own performance. However, the current corporate performance evaluation system is limited to a single enterprise or enterprise group (division) as a whole, seldom solely on the performance of the group headquarters to evaluate, so this article will introduce the transaction cost theory, from the perspective of institutional choice of efficiency, the headquarters of the Group The implementation of performance appraisal to promote the headquarters of the Group to enhance the overall operational efficiency and value creation play a guiding role for the corporate headquarters to provide a new perspective on the performance evaluation.