I 摘要 作为组织管控系统的重要组成部分，管理会计一直被认为是一个创造价值的 信息系统。按照系统论和控制论的观点，通过组织管控系统才能实 现组织目标， 而其中的关键环节就是管控机制内部的业绩反馈。因此，业绩反馈普遍存在于组 织的管理活动中，它既是组织管理、又是管理会计的研究领域。在管理会计实务 中 ，业绩反馈应用极为广泛，但在理论研究方面相对薄弱。本文的目的是从管理 控制系统的视角，采用问卷调查、实验、案例等研究方法，对企业管理中业绩反 馈的应用现状、影 响因素、所产生的后果以及后果的实现路径进行全面研究。 本文的研究结果显示：在样本企业中，业绩反馈的使用频率远高于绩效考核 与奖惩，正反馈的使用频率远高于负反馈 。从反馈内容上看，50%左右的业绩反馈 包含相对业绩信息，而业绩的具体数值、目标或标准、任务描述、业绩原因分析、 改进方法和建议出现在超过60%的业绩反馈中；对业绩 的客观描述和主观评价被 使用的最多，80%以上的反馈中含都有这两类信息。 组织的外部和内部环境因素都会对业绩反馈的使用产生影响：环境不确定性 的提高会降低业绩反馈 与考核指标的相关度，并导致反馈内容减少；竞争程度的 提高会促使反馈频率升高、反馈内容与考核指标的相关度提高、反馈内容也更丰 富；组织的绩效管理质量以及分权程度 的提高都会使反馈频率升高、反馈内容增 加；反馈对象的任务不确定性越高，其收到的反馈频率越高。 业绩反馈的使用能够改善经济学、心理学和社会学后果：一方面，业绩反 馈 提供了有助于提升业绩的信息，能够促进员工的任务学习，帮助改善决策，这是 业绩反馈的信息功能；另一方面，业绩反馈会影响员工对于奖惩的预期，进而强 化绩效考核与 奖惩的激励效果，这是业绩反馈的激励作用。 通过多种研究方法的相互验证，本文还发现，不同反馈信息的后果并不相同： 对业绩的描述以及业绩原因分析主要发挥了信息作用 ；相对业绩信息以及对目标 或标准的强调主要发挥了激励作用；量化的业绩信息、改进方法和建议则兼具信 息功能和激励作用。此外，越具体明确的反馈信息效果越显著。 本文 研究成果不仅有助于全面了解业绩反馈系统及其作用机制，还为企业改 善其业绩反馈系统提供了指导意见，有助于企业更好地进行管理控制、实现组织 目标。 关键词：业绩反馈 ；管理控制系统；信息功能；激励作用；行为研究 Abstract II Abstract As one of the most important parts in management control system (MCS), management accounting has long been regarded as an information system that creates value. From the viewpoint of Systematology and Cybernetics, MCS is designed to achieve organizational goals. Performance feedback system, which is the subsystem of MCS, is the key to achieve organizational goals. Consequently, performance feedback is widely used in practice, and it is included in both organizational management and management accounting study. However, due to its complexity, research in this field is far from enough. The purpose of this paper is to make an intensive study of the performance feedback system from the perspective of management control. Through questionnaires survey research, experiment, and case study, this paper investigates the application status, antecedents, outcomes and mechanisms of performance feedback. Findings of this paper are as follows. Overall, performance feedback is more frequently used than performance evaluation and formal rewards, and positive feedback is more frequently used than negative feedback. As for the contents, relative performance information is included in 50% of the surveyed feedbacks. The specific amount of outputs, goals and standards, task descriptions, outcome analysis and improving methods are included in over 60% of feedbacks. The objective descriptions of performance and subjective evaluations, which appears in more than 80% of feedbacks, are the most common contents in performance feedback. Antecedents of the performance feedback system include environmental factors (both external and internal) and personal characteristics. The increase of environmental uncertainty would result in the reduction of feedback content and relevancy between feedback content and performance indicators. The increase in the level of competition would raise the feedback frequency, richness, and the relevancy between feedback contents and performance indicators. Higher level of performance management quality and decentralization would lead to higher frequency and richness of performance feedback. The increase of subordinates’ task uncertainty would make superiors give him/her more feedbacks. The outcomes of performance feedback are generally positive: it can improve the economic, psychological, and sociological consequences. Further analysis shows that Abstract III performance feedback would improve organizational performance through the information and incentives it provides. The findings of multiple research methods show that different feedback contents (information) have different effects. First, objective performance feedback and explanatory feedback provide useful information that helps subordinates’ task learning, and then contribute to performance improvement. Second, the specific amount of outcome, relative performance information, goals and standards, explanatory feedback can affect the subordinates’ expectation of rewards and punishments; therefore they reinforce the incentive effect of performance evaluation and rewarding system, and finally improve organizational performance. In addition, the more specific of the feedback information, the more significant for its outcomes. This paper helps get the whole picture of performance feedback system, including its applications, functions and mechanism. Meanwhile, the findings provide guidance to improve organizations’ management control system, which contributes to the achievement of organizational goals. Keywords: Performance Feedback; Management Control System; Informational Value; Incentive; Behavioral Research 目录 IV 目录 第1章 引言 ..................... 1 1.1 问题的提出 ............ 1 1.2 研究背景及意义 .... 4 1.3 研究方法 ................ 6 1.4 论文结构安排 ........ 7 第2章 文献综述与研究框架 ........................ 9 2.1 本章引言 ................ 9 2.2 业绩反馈的概念界定 ........................... 9 2.3 相关文献 .............. 11 2.3.1 业绩反馈特征及分类 .................. 11 2.3.2 业绩反馈特性及其后果 .............. 13 2.3.3 业绩反馈内容及其后果 .............. 15 2.3.4 业绩反馈发挥作用的路径 .......... 17 2.4 文献总结与评述 .. 18 2.5 本文研究框架 ...... 21 2.6 本章小结 .............. 24 第3章 先导性测试：业绩反馈实验 .......... 26 3.1 本章引言 .............. 26 3.2 研究假说 .............. 26 3.3 实验设计 .............. 28 3.3.1 实验设计说明 .............................. 28 3.3.2 信度效度检验 .............................. 30 3.3.3 实验设计的局限性 ...................... 31 3.4 实验结果 .............. 32 3.4.1 描述性统计 ... 32 3.4.2 路径分析 ....... 32 3.5 本章小结 .............. 35 第4章 业绩反馈问卷调查及信度效度检验 ............................. 36 4.1 本章引言 .............. 36 目录 V 4.2 问卷设计说明 ...... 36 4.3 问卷发放与回收 .. 38 4.4 样本统计 .............. 42 4.5 变量设计 .............. 43 4.5.1 反馈系统特征变量 ...................... 44 4.5.2 前因变量 ....... 44 4.5.3 后果变量及实现路径 .................. 46 4.5.4 控 制变量及其他 .......................... 48 4.6 信度效度检验 ...... 49 4.7 本章小结 .............. 52 第5章 业绩反馈问卷数据描述与分类统计 ............................. 53 5.1 本章引言 .............. 53 5.2 业绩反馈的使用现状 ......................... 53 5.2.1 反馈频率 ....... 53 5.2.2 反馈效价 ....... 55 5.2.3 反馈对象 ....... 55 5.2.4 公开程度 ....... 56 5.2.5 反馈内容 ....... 56 5.3 反馈系统特征的分类统计 ................. 58 5.4 反馈系统后果的实 现路径描述 ......... 82 5.5 本章小结 .............. 83 第6章 业绩反馈系统的影响因素 .............. 85 6.1 本章引言 .............. 85 6.2 研究假说 .............. 85 6.2.1 外部环境因素 .............................. 85 6.2.2 内部环境因素 .............................. 87 6.2.3 个人特征 ....... 87 6.3 研 究设计 .............. 88 6.3.1 单变量分析 ... 89 6.3.2 多元回归分析 .............................. 90 6.4 实证结果 .............. 91 6.4.1 单变量分析 ... 91 目录 VI 6.4.2 多元回归分析 ........