本文關鍵詞： 平衡計分卡 績效評價 戰(zhàn)略 油氣管道建設公司逡逑　出處：《西安石油大學》2017年碩士論文　論文類型：學位論文

【摘要】：近年來,國際原油價格持續(xù)走低,全球石油天然氣行業(yè)迎來了寒冬期,油氣管道工程建設企業(yè)作為石油行業(yè)中的一環(huán),同樣無法幸免,市場呈現(xiàn)“工程荒”的局面,企業(yè)間的競爭也越來越激烈。在這種形勢下,石油行業(yè)中每一環(huán)各類企業(yè)面臨的首要問題就是如何提高企業(yè)的核心競爭力,實現(xiàn)利潤最大化。眾所周知,科學先進的績效評價體制在企業(yè)實現(xiàn)自身戰(zhàn)略目標的過程中起著至關重要的作用。在我國,國有大中型企業(yè)處于油氣管道建設市場絕對地位,但由于之前相當長的時間受計劃經濟體制等各種因素的影響和制約,這些企業(yè)的績效評價仍舊采用傳統(tǒng)的財務報表分析方法,而對具有重要作用的非財務指標沒有給予應有的重視,導致其績效評價工作偏重于結果,而流于形式,不能全面真實地反映出企業(yè)經營情況和企業(yè)戰(zhàn)略指導的效果,不利于企業(yè)的長遠發(fā)展。因此,建立一套適用于油氣管道建設公司的并具有長遠戰(zhàn)略意義的績效評價體系迫在眉睫。本論文的核心重點是如何把平衡計分卡這一先進的管理工具應用到具體的企業(yè)中,解決上述問題。全文以油氣管道建設G公司為例,首先闡述了其現(xiàn)階段生產經營和績效評價的現(xiàn)狀,探討績效評價中出現(xiàn)的問題,分析將平衡計分卡應用到G公司績效評價的必要性和可行性。在此分析的基礎上,通過收集整理G公司績效評價中的實際情況與相關資料數(shù)據(jù),為G公司設計全新的基于平衡計分卡的績效評價體系,以公司制定的戰(zhàn)略目標為出發(fā)點,從財務、客戶、內部流程、學習和成長四個維度設計評價體系,并運用層次分析法確定指標的權重,對各項指標進行分析與處理。最終達到控制和評價G公司績效的基本目標。本文通過實際案例分析得出平衡計分卡能夠較為高效的適用于油氣管道建設公司的績效評價中。最后是對本文的基本研究成果及不足進行總結和展望。
[Abstract]:In recent years, international crude oil prices have continued to decline, and the global oil and natural gas industry has ushered in a cold winter. As a part of the petroleum industry, oil and gas pipeline construction enterprises, as a part of the oil industry, are not immune, and the market presents a "engineering shortage" situation. The competition among enterprises is becoming more and more intense. In this situation, the most important problem facing every kind of enterprise in the petroleum industry is how to improve the core competitiveness of the enterprise and realize the maximum profit. The scientific and advanced performance evaluation system plays an important role in the process of realizing the strategic goals of enterprises. In China, large and medium-sized state-owned enterprises are in an absolute position in the oil and gas pipeline construction market. However, due to the influence and restriction of planned economy system and other factors for a long time before, the performance evaluation of these enterprises still adopts the traditional financial statement analysis method. However, due attention has not been paid to the non-financial indicators which play an important role, which leads to the emphasis on the results and the formality of the performance evaluation work, which can not fully and truly reflect the operation situation of the enterprise and the effect of the strategic guidance of the enterprise. Is not conducive to the long-term development of enterprises. It is urgent to establish a long-term strategic performance evaluation system for oil and gas pipeline construction companies. The key point of this paper is how to apply the balanced Scorecard, an advanced management tool, to specific enterprises. Taking G Company of Oil and Gas Pipeline Construction as an example, this paper firstly expounds the present situation of production and management and performance evaluation, and discusses the problems in performance evaluation. This paper analyzes the necessity and feasibility of applying balanced Scorecard to the performance evaluation of G Company. On the basis of this analysis, the actual situation and relevant data of performance evaluation of G Company are collected and sorted out. To design a new performance evaluation system based on balanced scorecard for G Company, starting from the strategic objectives of the company, from the financial, customer, internal process, learning and growth four dimensions design evaluation system, And use the analytic hierarchy process to determine the weight of the index, Finally, the basic goal of controlling and evaluating the performance of company G is achieved. This paper concludes that the balanced Scorecard can be applied to the performance of oil and gas pipeline construction company more efficiently through actual case analysis. Finally, the basic research results and shortcomings of this paper are summarized and prospected.
【學位授予單位】：西安石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.92

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