本文選題：業(yè)績評價(jià) + 非財(cái)務(wù)指標(biāo)��； 參考：《天津科技大學(xué)》2012年碩士論文

【摘要】：截止2011年末,我國上市公司數(shù)量突破2000家,證券市值突破26萬億元,證券化率達(dá)到67%。盡管我國上市公司數(shù)量多、市值高,但是不可否認(rèn)的是上市公司的質(zhì)量參差不齊。這就迫切需要一個(gè)完善的業(yè)績評價(jià)體系對上市公司業(yè)績進(jìn)行全面、透徹地分析評價(jià)。然而,到目前為止,主流的評價(jià)體系還是以傳統(tǒng)的財(cái)務(wù)指標(biāo)為主,有的雖然添加了一些非財(cái)務(wù)指標(biāo),但是對于非財(cái)務(wù)指標(biāo)的選擇和權(quán)重探索較少。本文選題的意義和目的就在于,通過對引入非財(cái)務(wù)指標(biāo)的必要性及建立非財(cái)務(wù)指標(biāo)體系的方法與程序進(jìn)行深入地探討,以引起各類企業(yè)對于非財(cái)務(wù)指標(biāo)的重視,并對企業(yè)實(shí)際收集利用非財(cái)務(wù)指標(biāo)提供具體可行的指導(dǎo)方案。 本文首先介紹了業(yè)績評價(jià)的研究背景,探討了在評價(jià)體系引入非財(cái)務(wù)指標(biāo)的理論意義和現(xiàn)實(shí)意義,提出對此課題的研究視角、研究方法及研究內(nèi)容。接著在第二章介紹了與企業(yè)業(yè)績評價(jià)有關(guān)的支撐理論：委托代理理論、權(quán)變理論、企業(yè)戰(zhàn)略理論和利益相關(guān)者理論。第三部分將著重剖析非財(cái)務(wù)指標(biāo)體系的設(shè)計(jì)原則和選取方法,以及需要考慮的重要因素。接著討論一下解決評價(jià)指標(biāo)權(quán)重問題的層次分析法及綜合評價(jià)方法。第四章將結(jié)合我國鋼鐵行業(yè)的特點(diǎn),設(shè)計(jì)和構(gòu)建對鋼鐵企業(yè)的非財(cái)務(wù)指標(biāo)評價(jià)體系。第五部分運(yùn)用隨機(jī)數(shù)表法選取兩家上市鋼鐵企業(yè),運(yùn)用前文構(gòu)建的評價(jià)體系對其業(yè)績進(jìn)行評價(jià),并與運(yùn)用財(cái)務(wù)指標(biāo)分析的結(jié)果比較,并對結(jié)果加以分析。第六部分指出非財(cái)務(wù)指標(biāo)的缺陷與使用誤區(qū)。最后,得出研究結(jié)論,指出論文的不足之處。 值得注意的是,引用非財(cái)務(wù)指標(biāo)的初衷是彌補(bǔ)傳統(tǒng)的以財(cái)務(wù)指標(biāo)為主評價(jià)體系的不足,非財(cái)務(wù)指標(biāo)和財(cái)務(wù)指標(biāo)應(yīng)當(dāng)結(jié)合使用,這是本文研究的前提。
[Abstract]:By the end of 2011, the number of listed companies exceeded 2000, the securities market value exceeded 26 trillion yuan, and the securitization rate reached 67%.Although China has a large number of listed companies and market value is high, it is undeniable that the quality of listed companies is uneven.This urgently needs a perfect performance appraisal system to carry on the comprehensive, thorough analysis appraisal to the listed company's achievement.However, up to now, the mainstream evaluation system is mainly based on traditional financial indicators, some of which have added some non-financial indicators, but the selection and weight of non-financial indicators are less explored.The significance and purpose of this paper lies in the deep discussion of the necessity of introducing non-financial indicators and the methods and procedures of establishing non-financial index system, in order to arouse the attention of all kinds of enterprises to non-financial indicators.And the practical collection and utilization of non-financial indicators to provide specific and feasible guidance program.This paper first introduces the research background of performance evaluation, discusses the theoretical and practical significance of introducing non-financial indicators into the evaluation system, and puts forward the research perspective, research methods and research contents of this subject.Then in the second chapter, it introduces the supporting theories related to enterprise performance evaluation: principal-agent theory, contingency theory, enterprise strategy theory and stakeholder theory.The third part will analyze the design principle and the selection method of the non-financial index system, as well as the important factors to be considered.Then it discusses the analytic hierarchy process (AHP) and the comprehensive evaluation method to solve the weight problem of evaluation index.The fourth chapter will design and construct the non-financial index evaluation system of iron and steel enterprises according to the characteristics of iron and steel industry in our country.In the fifth part, two listed iron and steel enterprises are selected by using the random number table method, and the results are compared with the results of the financial index analysis by using the evaluation system set up above, and the results are analyzed.The sixth part points out the defects and misunderstandings of non-financial indicators.Finally, the conclusion is drawn and the deficiency of the thesis is pointed out.It is worth noting that the original intention of quoting non-financial indicators is to make up for the shortcomings of the traditional evaluation system based on financial indicators, and that non-financial indicators and financial indicators should be used together, which is the premise of this study.
【學(xué)位授予單位】：天津科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51

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