本文選題：可變模糊集理論 + 平衡計分卡　； 參考：《昆明理工大學(xué)》2017年碩士論文

【摘要】：鋼鐵行業(yè)與建筑業(yè)、運輸業(yè)、制造業(yè)及其他眾多產(chǎn)業(yè)息息相關(guān),是國家經(jīng)濟發(fā)展的重要基礎(chǔ)產(chǎn)業(yè)。2016年8月,國家發(fā)改委向各省下達“十三五”節(jié)能減排任務(wù),鋼鐵行業(yè)作為我國節(jié)能減排的重點對象之一,在各省市節(jié)能減排任務(wù)中擔(dān)任重要角色。同時,我國鋼鐵企業(yè)質(zhì)量競爭力處于全球鋼鐵行業(yè)中下游水平,使得我國鋼鐵企業(yè)“走出去”戰(zhàn)略步履維艱。科學(xué)合理的企業(yè)績效評價是一個企業(yè)實現(xiàn)有效治理的基礎(chǔ),對提高經(jīng)營管理水平具有重要的意義。國內(nèi)外眾多學(xué)者從多個角度對企業(yè)績效進行了深入研究,取得了豐碩的研究成果。然而,如何構(gòu)建一個符合當(dāng)前中國節(jié)能減排要求和體現(xiàn)鋼鐵企業(yè)質(zhì)量建設(shè)水平的企業(yè)績效綜合評價指標(biāo)體系尚需進一步探索。另外,現(xiàn)有鋼鐵企業(yè)績效評價方法難以解決評價過程中存在的等級識別和動態(tài)可變。因此,在鋼鐵企業(yè)績效綜合評價方法方面也需進一步深入研究。本文結(jié)合鋼鐵企業(yè)“三高”特點和國家節(jié)能減排相關(guān)政策,在平衡計分卡(Balanced Score Card,BSC)理論的基礎(chǔ)上,提出增加節(jié)能減排維度,并且在內(nèi)部營運維度中增加質(zhì)量水平指標(biāo),構(gòu)建包括財務(wù)、顧客、內(nèi)部營運、學(xué)習(xí)成長和節(jié)能減排五個維度的鋼鐵企業(yè)績效綜合評價指標(biāo)體系,以此完善評價指標(biāo)體系研究。此外,針對現(xiàn)有鋼鐵企業(yè)績效評價方法難以解決評價過程中存在的等級識別和模糊概念在時間、條件和空間上的可變性,本文基于可變模糊集理論和組合權(quán)重優(yōu)化的思想,構(gòu)建組合權(quán)重優(yōu)化的鋼鐵企業(yè)績效可變模糊綜合評價新模型。新模型的構(gòu)建步驟為:搜集鋼鐵企業(yè)待評價指標(biāo)特征值,構(gòu)建特征值矩陣;通過層次分析法(Analytic Hierarchy Process,AHP)和可變模糊迭代法分別計算主觀權(quán)重和客觀權(quán)重,利用最小相對信息熵“融合”主客觀權(quán)重,得到組合權(quán)重優(yōu)化的指標(biāo)權(quán)重;依據(jù)相關(guān)文件或者相關(guān)專家意見獲得評價指標(biāo)的標(biāo)準(zhǔn)區(qū)間矩陣,并得到范圍域矩陣和點值矩陣;計算鋼鐵企業(yè)評價指標(biāo)的相對隸屬度和歸一化得綜合相對隸屬度;應(yīng)用級別特征值公式獲得待評價對象所屬等級的級別特征值,并判斷鋼鐵企業(yè)待評價對象的所屬等級。為了展現(xiàn)新模型的計算過程,并證明其科學(xué)合理性,本文以B鋼鐵企業(yè)為例,對B鋼鐵企業(yè)2012-2015年的企業(yè)綜合績效進行了案例分析。新模型評價結(jié)果為:2012-2015年,B鋼鐵企業(yè)綜合績效的等級特征值分別為1.88、1.86、1.83、2.03,對應(yīng)等級分別為“優(yōu)秀"-"良好”、“優(yōu)秀"-"良好”、“優(yōu)秀"-"良好”、“良好”。以上研究表明:利用新模型得到的評價結(jié)果符合B鋼鐵企業(yè)的實際發(fā)展?fàn)顩r,證明了新模型的科學(xué)合理性;新模型通過相對隸屬度的概念,實現(xiàn)了當(dāng)評價指標(biāo)的標(biāo)準(zhǔn)區(qū)間發(fā)生變化時,績效評價可隨之變動的動態(tài)可變。本論文的研究既可為企業(yè)績效的后續(xù)研究提供一定的借鑒和參考,又可為政府提供一種鋼鐵企業(yè)運營狀況評價思路。
[Abstract]:The iron and steel industry is closely related to the construction, transportation, manufacturing and many other industries, and is an important basic industry for the country's economic development. In August 2016, the National Development and Reform Commission issued the 13th Five-Year Plan to the provinces to save energy and reduce emissions. As one of the key targets of energy saving and emission reduction in China, iron and steel industry plays an important role in the task of energy saving and emission reduction in provinces and cities. At the same time, the quality competitiveness of Chinese iron and steel enterprises is in the middle and lower reaches of the global steel industry, which makes the "going out" strategy of our country's iron and steel enterprises difficult. Scientific and reasonable evaluation of enterprise performance is the basis for an enterprise to achieve effective governance, and it is of great significance to improve the level of management. Many scholars at home and abroad have carried on the thorough research to the enterprise performance from many angles, has obtained the rich research result. However, how to construct a comprehensive evaluation index system of enterprise performance that meets the requirements of energy saving and emission reduction in China and reflects the quality construction level of iron and steel enterprises still needs to be further explored. In addition, the existing performance evaluation methods of iron and steel enterprises are difficult to solve the problem of grade identification and dynamic variability in the process of evaluation. Therefore, in the iron and steel enterprise performance comprehensive evaluation method also needs further research. According to the characteristics of "three High" and the relevant policies of national energy saving and emission reduction, this paper proposes to increase the dimension of energy saving and emission reduction, and to increase the quality level index in the dimension of internal operation, on the basis of the theory of balanced Scorecard balanced Score Card. This paper constructs a comprehensive evaluation index system of iron and steel enterprise performance including finance, customer, internal operation, learning growth and energy saving and emission reduction, so as to perfect the evaluation index system. In addition, in view of the fact that the existing performance evaluation methods of iron and steel enterprises are difficult to solve the variability of the hierarchy recognition and fuzzy concepts in time, condition and space, this paper is based on the idea of variable fuzzy set theory and combinatorial weight optimization. A new fuzzy comprehensive evaluation model of variable performance of iron and steel enterprises is constructed based on combination weight optimization. The construction steps of the new model are as follows: collecting the index eigenvalues of iron and steel enterprises to be evaluated, constructing eigenvalue matrix, calculating subjective weight and objective weight by Analytic Hierarchy process AHPP and variable fuzzy iterative method, respectively. Using the minimum relative information entropy to "fuse" the subjective and objective weights, the index weight of the combination weight optimization is obtained, the standard interval matrix of the evaluation index is obtained according to the relevant documents or expert opinions, and the range matrix and the point value matrix are obtained. The relative membership degree and normalized relative membership degree of the evaluation index of iron and steel enterprises are calculated, and the rank eigenvalue of the grade of the object to be evaluated is obtained by applying the rank eigenvalue formula, and the grade of the object to be evaluated in the iron and steel enterprise is judged. In order to show the calculation process of the new model and to prove its scientific rationality, this paper takes B iron and steel enterprise as an example to analyze the enterprise's comprehensive performance in 2012-2015. The evaluation results of the new model are as follows: the grade characteristic values of the comprehensive performance of iron and steel enterprises from 2012 to 2015 are 1.88 / 1.86 / 1.83 / 2.03, respectively, and the corresponding grades are "excellent"-"good" and "good" respectively. The above research shows that the evaluation results obtained by using the new model accord with the actual development situation of B iron and steel enterprises, and prove the scientific rationality of the new model, and the new model adopts the concept of relative membership degree. When the standard interval of the evaluation index changes, the performance evaluation can change dynamically. The research in this paper can not only provide some reference for the follow-up study of enterprise performance, but also provide a train of thought for the government to evaluate the operation status of iron and steel enterprises.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.31

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本文編號：1845142