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Performance Evaluation Of Small And Medium-sized Board Enterprises From Common Agency

Posted on:2019-07-15Degree:MasterType:Thesis
Country:ChinaCandidate:L R LiFull Text:PDF
GTID:2359330545493044Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the process of business operation,the enterprises and many stakeholders form a common agency relationship.In the existence of different tasks entrusted by a number of heterogeneous clients,as an agent,the enterprise completes these tasks and guarantees the realization of the interests of each client,which is the basis for the enterprise to maintain its operation.In fact,due to the dissymmetry of information for the principal and the agent,and the different position of the principal in the business process,the enterprise may take sides with the more powerful principal and ignore the disadvantaged client.This article holds that we need to evaluate the business behavior and the results of the business from the view of the various trustees in order to solve the difference between the different clients.According to the results of the evaluation,we should encourage or restrict the business behavior of the enterprises in order to achieve their own interests and through the comprehensive evaluation results to judge each other.The interests of the parties can be treated fairly,and the results of the fair evaluation are the internal requirements of the balance of the interests of the parties in the contract,the objective need to protect the fair and fair contract,the conflict of interests between the parties of the contract,and the reduction of the transaction costs of the parties of the contract.In order to put forward a set of performance evaluation system based on the interests of multiple clients,this paper selects small and medium board enterprises as the research object.Starting from two aspects of theory and demonstration,first of all,it combs the research results of enterprise performance evaluation at home and abroad,including the theoretical basis and method of performance evaluation,laying a foundation for the theoretical basis and method foundation of this article.Secondly,it expounds the basic situation of small and medium-sized board enterprises.Then it analyzes the common agency relationship of small and medium board enterprises,including the conflicts of interests between the enterprises and the clients.And it puts forward the corresponding index system according to the interests of the clients.In order to verify the feasibility of the evaluation system,thirty-two small and medium enterprises in Fujian province are selected as data samples,and the weight of each index in the system is determined by the analytic hierarchy process.According to the actual data of the small and medium-sized board enterprises,the performance evaluation score of each principal is obtained,and the scoresof each dimension are further scored.The average score of the thirty-two small and medium-sized board enterprises was obtained by weighted average.Finally,according to the evaluation results,we give relevant suggestions to improve the agency problems existing in enterprises.
Keywords/Search Tags:Common agency, Performance evaluation, Benefit equilibrium
PDF Full Text Request
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