本文選題：低碳經(jīng)濟(jì) + 五維平衡計(jì)分卡　； 參考：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：在經(jīng)濟(jì)飛速發(fā)展,市場不斷變化的今天,企業(yè)要謀求良性的持久發(fā)展,擁有核心競爭力,需要現(xiàn)代化的經(jīng)營模式和管理方法。管理會計(jì)的發(fā)展推動出了績效評價(jià)這一管理工具的發(fā)展,作為輔助企業(yè)管理的有效手段,如何將合適的績效評價(jià)體系應(yīng)用到企業(yè)當(dāng)中是許多專家學(xué)者共同研究的方向。平衡計(jì)分卡作為一套科學(xué)、全面的績效評價(jià)體系可以幫助企業(yè)貫徹執(zhí)行戰(zhàn)略目標(biāo),促進(jìn)企業(yè)長遠(yuǎn)利益的達(dá)成。為適應(yīng)全球都在提倡的“低能耗”、“低排放”、“低污染”的低碳經(jīng)濟(jì)發(fā)展理念。企業(yè)應(yīng)該重視自身經(jīng)營發(fā)展對資源環(huán)境的影響,兼顧經(jīng)濟(jì)與環(huán)境的統(tǒng)一發(fā)展。白酒行業(yè)在推動區(qū)域經(jīng)濟(jì)發(fā)展中發(fā)揮著重要的作用,屬于地域生態(tài)資源型特色產(chǎn)業(yè),對自然環(huán)境有很強(qiáng)的依賴性,更需要對資源環(huán)境多加關(guān)注。因此,傳統(tǒng)四維的平衡計(jì)分卡應(yīng)進(jìn)行適當(dāng)?shù)难由?增設(shè)第五維度即:資源與環(huán)境。D集團(tuán)在面臨行業(yè)調(diào)整和外來品牌的沖擊下,一直在進(jìn)行內(nèi)部的不斷調(diào)整改進(jìn)。引入五維平衡計(jì)分卡這種較現(xiàn)代的績效評價(jià)體系,一方面有利于企業(yè)戰(zhàn)略目標(biāo)的盡快達(dá)成,實(shí)現(xiàn)經(jīng)濟(jì)利益最大化。另一方面有利于對公司各個方面的績效管控,督促公司肩負(fù)起社會責(zé)任。本文首先介紹研究背景和研究意義,闡述相關(guān)的理論基礎(chǔ),包括低碳經(jīng)濟(jì)理論,績效評價(jià)的常用方法,平衡計(jì)分卡理論和第五維度的拓展。其次闡述D集團(tuán)績效評價(jià)的現(xiàn)行方案,剖析出該公司現(xiàn)行績效評價(jià)體系體現(xiàn)出來的四方面問題并歸結(jié)原因,針對現(xiàn)行不系統(tǒng)和不完善的績效評價(jià)體系,提出構(gòu)建五維平衡計(jì)分卡的必要性。再次,提出五維平衡計(jì)分卡的構(gòu)建原則,建立各維度的具體指標(biāo)并分配權(quán)重。最后列示出實(shí)施流程,提出運(yùn)行的保障措施。
[Abstract]:With the rapid development of economy and the constant change of market, enterprises need modern management mode and management method to seek good and lasting development and have core competitiveness.The development of management accounting has promoted the development of performance evaluation as a management tool. As an effective means to assist enterprise management, how to apply the appropriate performance evaluation system to enterprises is a common research direction of many experts and scholars.As a set of scientific and comprehensive performance evaluation system, balanced scorecard can help enterprises implement strategic goals and promote the achievement of long-term interests.In order to adapt to the "low energy consumption", "low emissions", "low pollution" low carbon economic development concept advocated all over the world.Enterprises should pay attention to the impact of their own management and development on resources and environment, and give consideration to the unified development of economy and environment.Liquor industry plays an important role in promoting the development of regional economy. It belongs to the characteristic industry of regional ecological resources and has a strong dependence on the natural environment and needs more attention to the resources and environment.Therefore, the traditional four-dimensional balanced scorecard should be properly extended, adding the fifth dimension: resource and environment .D group has been making internal adjustment and improvement under the impact of industry adjustment and foreign brands.The introduction of five-dimensional balanced scorecard is a more modern performance evaluation system, on the one hand, it is beneficial to achieve the strategic goal as soon as possible and to maximize the economic benefits.On the other hand, it is conducive to the performance control of all aspects of the company, urging the company to shoulder social responsibility.This paper first introduces the research background and research significance, including the theory of low-carbon economy, common methods of performance evaluation, balanced scorecard theory and the development of the fifth dimension.Secondly, the paper expounds the current scheme of D group performance evaluation, analyzes the four problems embodied in the current performance evaluation system of D Group, and summarizes the reasons, aiming at the current unsystematic and imperfect performance evaluation system.The necessity of constructing five-dimensional balanced scorecard is put forward.Thirdly, the construction principle of five-dimensional balanced scorecard is put forward, and the specific indexes of each dimension are established and the weights are allocated.Finally, the implementation process is listed, and the safeguard measures are put forward.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.82

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