本文選題：監(jiān)獄企業(yè)　切入點：財務(wù)績效　出處：《華北電力大學(xué)》2016年碩士論文

【摘要】：監(jiān)獄企業(yè)改革已在全國推廣實行,新的監(jiān)獄企業(yè)模式已經(jīng)建立。但是具體到每個監(jiān)獄企業(yè)的經(jīng)營管理理念和方法卻沒有跟上改革的步伐,致使一些監(jiān)獄企業(yè)生產(chǎn)經(jīng)營仍然處于困境之中。財務(wù)績效評價是對企業(yè)進(jìn)行管理的有效工具,但是針對監(jiān)獄企業(yè)的財務(wù)績效評價體系尚未建立。國務(wù)院在批復(fù)司法部改革方案的意見中指出,監(jiān)獄企業(yè)為改造罪犯服務(wù),但也要講求效益。因此,需要根據(jù)國務(wù)院對監(jiān)獄企業(yè)的這一定位構(gòu)建一套適用于監(jiān)獄企業(yè)的財務(wù)績效評價體系,來提高監(jiān)獄企業(yè)的生產(chǎn)經(jīng)營管理水平。本文通過借鑒國內(nèi)外財務(wù)績效評價的相關(guān)理論、文獻(xiàn),緊緊抓住監(jiān)獄企業(yè)區(qū)別于其他企業(yè)的特殊性,運用文獻(xiàn)資料法、比較分析法、實例研究法等方法,以B監(jiān)獄企業(yè)為例,研究了監(jiān)獄企業(yè)財務(wù)績效評價體系的設(shè)計與應(yīng)用問題。文章首先以緒論開篇,著重探討該課題的研究意義和現(xiàn)實背景,以及學(xué)術(shù)領(lǐng)域內(nèi)的研究成果和研究所涉及的概念,還有關(guān)于本課題主要的研究內(nèi)容、思路以及方法;第二部分著重研究了監(jiān)獄企業(yè)的發(fā)展歷程、性質(zhì)以及特征,并對評價體系的構(gòu)成要素進(jìn)行了分析;第三部分對現(xiàn)行企業(yè)績效評價體系和評價方法進(jìn)行了研究分析;第四部分主要研究監(jiān)獄企業(yè)財務(wù)績效評價指標(biāo)體系的構(gòu)建、評價標(biāo)準(zhǔn)的設(shè)定以及評價方法的設(shè)計;第五部分為實例分析,對B監(jiān)獄企業(yè)進(jìn)行評價,并給出提升其績效的建議;第六部分為研究成果和結(jié)論,介紹了本研究的適用范圍、特點、理論價值與應(yīng)用價值,并總結(jié)工作的不足以及下一步完善研究的方向。本文構(gòu)建的監(jiān)獄企業(yè)財務(wù)績效評價指標(biāo)體系時充分考慮了監(jiān)獄企業(yè)的實際情況,將監(jiān)獄企業(yè)所擔(dān)負(fù)的社會使命融入到財務(wù)績效評價中,彌補了以往監(jiān)獄企業(yè)財務(wù)績效評價片面性的不足;根據(jù)實地調(diào)查獲取的數(shù)據(jù)結(jié)合中央企業(yè)績效考核辦法中給出的指標(biāo)標(biāo)準(zhǔn)值,設(shè)定了符合監(jiān)獄企業(yè)實際情況的指標(biāo)標(biāo)準(zhǔn)值;設(shè)計了全新的績效評分計算方法,即縮倍加減分法,降低了以往評分計算方法對企業(yè)績效評價結(jié)果影響較大的弊端。本文所構(gòu)建的監(jiān)獄企業(yè)財務(wù)績效評價體系,對監(jiān)獄企業(yè)進(jìn)行財務(wù)績效考核評價工作具有較強的實用價值。
[Abstract]:Prison enterprise reform has been popularized and implemented nationwide, and a new prison enterprise model has been established.However, the concept and methods of operation and management of each prison enterprise have not kept up with the pace of reform, and some prison enterprises are still in a difficult position.Financial performance evaluation is an effective tool for enterprise management, but the financial performance evaluation system for prison enterprises has not yet been established.The State Council pointed out in its comments on the reform plan of the Ministry of Justice that prison enterprises should serve the reform of criminals, but they should also pay attention to efficiency.Therefore, it is necessary to construct a set of financial performance evaluation system suitable for prison enterprises according to this orientation of the State Council, in order to improve the level of production and management of prison enterprises.By referring to the relevant theories and literature of financial performance evaluation at home and abroad, this paper firmly grasps the particularity of prison enterprises that are different from other enterprises, and applies the methods of literature, comparative analysis, case study and so on, taking B prison enterprises as an example.This paper studies the design and application of financial performance evaluation system in prison enterprises.The article begins with the introduction, focusing on the research significance and realistic background of the subject, the research results in the academic field and the concepts involved in the research, as well as the main research contents, ideas and methods of this subject.The second part focuses on the development process, nature and characteristics of the prison enterprise, and analyzes the elements of the evaluation system, the third part of the current enterprise performance evaluation system and evaluation methods for research and analysis;The fourth part mainly studies the construction of financial performance evaluation index system of prison enterprises, the setting of evaluation standards and the design of evaluation methods, the fifth part is the case analysis, the evaluation of B prison enterprises, and gives some suggestions to improve their performance.The sixth part is the research results and conclusions, introduces the scope of application, characteristics, theoretical value and application value of this study, and summarizes the shortcomings of the work and the next step to improve the research direction.When this article constructs the prison enterprise financial performance appraisal index system, has considered the prison enterprise actual situation fully, will the prison enterprise shoulder the social mission into the financial performance appraisal,It makes up for the one-sidedness of financial performance evaluation of prison enterprises in the past. According to the data obtained from field investigation and the standard value of indicators given in the methods of performance evaluation of central enterprises, the standard value of indicators is set up in accordance with the actual situation of prison enterprises.In this paper, a new method of calculating performance score is designed, that is, the method of reduction, doubling and subtraction, which reduces the disadvantage that the former method has great influence on the result of enterprise performance evaluation.The financial performance evaluation system constructed in this paper has a strong practical value for the evaluation of the financial performance of the prison enterprises.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D926.7

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