【摘要】：企業(yè)的績(jī)效評(píng)價(jià)是一種有效的、科學(xué)的企業(yè)監(jiān)督管理方法,對(duì)績(jī)效評(píng)價(jià)的過(guò)程和結(jié)果進(jìn)行分析,能夠反思過(guò)去、指導(dǎo)現(xiàn)在、預(yù)測(cè)未來(lái),企業(yè)績(jī)效評(píng)價(jià)受到了人們?cè)絹?lái)越廣泛的關(guān)注。運(yùn)用功效系數(shù)法進(jìn)行企業(yè)績(jī)效評(píng)價(jià),可以求出比較客觀、準(zhǔn)確的綜合得分,有助于企業(yè)客觀了解企業(yè)績(jī)效狀況,達(dá)到準(zhǔn)確、公正評(píng)價(jià)企業(yè)績(jī)效的目的。文章以我國(guó)第一家眼科醫(yī)療上市公司AE眼科為研究對(duì)象,基于AE眼科所處的醫(yī)療服務(wù)業(yè)的特征和公司具體的發(fā)展情況,運(yùn)用案例分析和對(duì)比分析的方法,對(duì)AE眼科進(jìn)行績(jī)效評(píng)價(jià)做了可行性分析。然后在總結(jié)前人的研究結(jié)論基礎(chǔ)上,構(gòu)建企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系及其標(biāo)準(zhǔn)值,選取和建立功效系數(shù)法指標(biāo)及其計(jì)算公式,并且運(yùn)用功效系數(shù)法從盈利能力、營(yíng)運(yùn)能力、償債能力、發(fā)展能力和補(bǔ)充能力五個(gè)方面對(duì)AE眼科的績(jī)效進(jìn)行評(píng)價(jià)和分析�？v向評(píng)價(jià)分析結(jié)果表明,AE眼科在2011-2015年間各項(xiàng)能力評(píng)分值均處于穩(wěn)定上升的水平階段,其中盈利能力、營(yíng)運(yùn)能力和補(bǔ)充能力評(píng)分均值保持在0.6以上,處于行業(yè)良好水平,發(fā)展能力逐年提升,甚至在2015年取得1分的好成績(jī),而償債能力評(píng)分值每年都保持在1分,達(dá)到行業(yè)優(yōu)秀水平。橫向評(píng)價(jià)分析結(jié)果表明,AE眼科綜合績(jī)效評(píng)分值優(yōu)于通策醫(yī)療,但在盈利能力和補(bǔ)充能力得分上較差�？傮w來(lái)看,AE眼科依靠其獨(dú)特的“三級(jí)連鎖”以及“合伙人制度”的商業(yè)模式在企業(yè)財(cái)務(wù)績(jī)效表現(xiàn)上取得了較大的優(yōu)勢(shì),但是仍存在著應(yīng)收賬款回收情況不容樂(lè)觀、存貨未能得到有效管理、募集資金沒(méi)有得到有效利用等不足之處。最后文章針對(duì)研究中存在的問(wèn)題,提出了相應(yīng)的建議:一是需要防范潛在的醫(yī)療風(fēng)險(xiǎn),實(shí)現(xiàn)均衡發(fā)展;二是要加強(qiáng)對(duì)資本的運(yùn)營(yíng),加快擴(kuò)張速度;三是做好存貨管理工作,強(qiáng)化應(yīng)收賬款的回收。文章的貢獻(xiàn)在于為AE眼科的股東、債權(quán)人、供應(yīng)商等利益相關(guān)者的決策提供了一定的參考,也為我國(guó)將要進(jìn)入醫(yī)療服務(wù)行業(yè)的民營(yíng)企業(yè)的發(fā)展提供一定啟發(fā),促進(jìn)我國(guó)醫(yī)療服務(wù)業(yè)的健康發(fā)展。
[Abstract]:Enterprise performance evaluation is an effective and scientific method of enterprise supervision and management. The analysis of the process and results of performance evaluation can reflect on the past, guide the present and predict the future. People pay more and more attention to enterprise performance evaluation. The efficiency coefficient method can be used to evaluate the performance of enterprises, which can obtain more objective and accurate comprehensive scores, which is helpful for enterprises to understand the performance of enterprises objectively, and to achieve the purpose of accurate and fair evaluation of the performance of enterprises. This article takes AE ophthalmology, the first listed ophthalmology company in China, as the research object, based on the characteristics of the medical service industry of AE ophthalmology and the specific development of the company, using the method of case analysis and comparative analysis. The feasibility of AE ophthalmology performance evaluation was analyzed. Then, on the basis of summarizing the former research conclusions, the paper constructs the enterprise performance evaluation index system and its standard value, selects and establishes the efficiency coefficient method index and its calculation formula, and applies the efficiency coefficient method from the profit ability, the operation ability. The performance of AE ophthalmology was evaluated and analyzed from five aspects: solvency, development ability and supplementary ability. The results of longitudinal evaluation and analysis showed that the scores of AE ophthalmology were steadily rising in 2011-2015, in which the mean of profitability, operating ability and supplementary ability remained above 0.6. At a good level of the industry, the ability of development has been improved year by year, and even achieved a good score in 2015, while the score of solvency is maintained at 1 every year, reaching the level of industry excellence. The results of horizontal evaluation showed that the comprehensive performance score of AE ophthalmology was better than that of Tongshan Medical Company, but the scores of profitability and supplementary ability were poor. In general, AE ophthalmology has gained great advantages in the performance of enterprise financial performance by its unique business model of "tertiary chain" and "partner system", but there is still a situation of collection of accounts receivable that is not optimistic. The inventory is not managed effectively, and the raised funds are not used effectively. Finally, according to the existing problems in the research, the paper puts forward the corresponding suggestions: first, the need to prevent the potential medical risks, to achieve balanced development, second, to strengthen the operation of capital, to speed up the expansion rate; Third, do a good job of inventory management, strengthen the recovery of accounts receivable. The contribution of this paper is to provide some reference for the decision of shareholders, creditors, suppliers and other stakeholders of AE ophthalmology, and also to provide some inspiration for the development of private enterprises that will enter the medical service industry in our country. To promote the healthy development of China's medical service industry.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：R197.5

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