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Research On Performance Evaluation Of Professional Manager

Posted on:2008-08-21Degree:MasterType:Thesis
Country:ChinaCandidate:H YeFull Text:PDF
GTID:2189360215955525Subject:Accounting
Abstract/Summary:PDF Full Text Request
1,BackgroundNowadays, the knowledge based economy represented by information technology, biotechnology, marine technology, new material etc. is developing rapidly it has replaced the traditional industrial economy, it has become the new-type economic form leading the world economic development in the 21st century, and it brings a unprecedented impact on economic development of human society.Meanwhile, the setting-up of the modern enterprise system, have facilitated enterprise's ownership to separate from power of management. In order to develop this kind of two right separated systems, the market needs a number of professional managers.Though, our country has already set up Chinese Career Manager Certification at present. But, Author think, relevant theoretical researches are less and much less.Then, Author wants to make contributions to the research.2,Threads and structureBecause of the above background, Author divides the thesis into four following parts:First part, it is a introduction part of the thesis. In this part, Author proposes that setting up the performance evaluation of professional manager is imperative. Meanwhile, Author points out, in the performance evaluation of professional manager, we can draw lessons from the research which is perfection.Second part, can be said to be the document survey part of this thesis. In this part, Author, first of all, talk from the theory of entrusted and representation. On the basis of the theory of entrust and the agent, we know that it is necessary for owner to set up a control system, in order to reduce the risk of representation.Afterwards, Author analyses three kinds of major appraising methods. First, Du Pont's financial analyzing system. Then the economic value added (EVA). The last is the balanced scorecard. They all have their advantages and disadvantages. The third part, Author does the research on the basic frame of the evaluation system. After carrying on some discussions to the key elements, Author suddenly realized how about the evenhanded.After researching, we get a pleasant result. We can let the certified accountant participate.The fourth part, Author talks about the professional manager's performance evaluation system. This is a key part of this thesis. Author researches on the index, the weight and the frame of reference.3,Innovation and ContributionThe domestic research is still relatively backward at present. After studying the existing documents and materials, Author has some broken ideas.Firstly, Make a change! Author has drawn lessons from some concrete conditions of the financial responsibility auditing. And after the feasibility study, Author thinks that the Certified Public Accountants can be the subject of evaluation.Then, Author thinks, when we confirm the weight, we should consider the life cycles of enterprises. Different stages, different emphasis points.Considering the life cycles of enterprises under the existing methods, we can make the weight much more credible.
Keywords/Search Tags:professional manager, subject of evaluation, independence, weight, the life cycles of enterprise
PDF Full Text Request
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