國有鋼鐵集團子公司績效評價指標(biāo)體系研究
發(fā)布時間：2019-06-07 11:24
【摘要】：隨著鋼鐵行業(yè)產(chǎn)業(yè)結(jié)構(gòu)的不斷調(diào)整和升級，，越來越多的鋼鐵企業(yè)通過重組、購并等方式組建為企業(yè)集團，企業(yè)集團的組建不僅能充分整合企業(yè)的資源，發(fā)揮綜合優(yōu)勢，還能增強企業(yè)的競爭力和風(fēng)險抵御能力。但與此同時，企業(yè)集團的組建也使得鋼鐵企業(yè)的管理變得更加的復(fù)雜和困難，這主要是因為企業(yè)集團是由多個子公司組成的，子公司在法律上的獨立性，使得母公司在很多問題上并不能直接插手管理子公司的事務(wù)。因此，母公司只能通過各種各樣的管理控制手段來監(jiān)督和控制子公司的經(jīng)營行為，以實現(xiàn)整個集團的利益最大化。在眾多的管理控制手段中，績效評價占據(jù)著非常重要的地位，它不僅是促使集團戰(zhàn)略落地的關(guān)鍵工具，也是評估子公司對集團貢獻(xiàn)的重要手段。因此，研究子公司的績效評價體系對完善國有鋼鐵集團子公司績效管理體系，加強對子公司的管理控制具有非常重要的意義。 本文在總結(jié)回顧相關(guān)理論與分析現(xiàn)狀的基礎(chǔ)上，運用平衡計分卡理論，從財務(wù)、顧客、內(nèi)部運營以及學(xué)習(xí)與成長四個維度構(gòu)建出國有鋼鐵集團子公司績效評價模型，該評價模型的評價內(nèi)容包括盈利能力、顧客管理能力、協(xié)同能力、采購能力、風(fēng)險控制能力和資源保障能力等14個方面。然后在該評價模型的基礎(chǔ)上，綜合考慮母子公司管理控制模式和子公司的行業(yè)特點對子公司績效評價的影響，分別對國有鋼鐵集團旗下鋼鐵主業(yè)上市公司、兼并重組鋼鐵企業(yè)、資源開發(fā)或開采、國際貿(mào)易、鋼鐵延伸加工、高新技術(shù)以及物流等7類子公司的績效評價指標(biāo)體系進行了設(shè)計。 最后，通過實證分析論證了指標(biāo)體系的科學(xué)性與可執(zhí)行性，同時提出了評價指標(biāo)體系的應(yīng)用建議，具體為：完善預(yù)算管理體系、設(shè)立專門的子公司績效考核工作小組、建立子公司績效考核動態(tài)管理機制、加強集團公司與子公司的溝通。
[Abstract]:With the continuous adjustment and upgrading of the industrial structure of the iron and steel industry, more and more iron and steel enterprises are formed into enterprise groups through reorganization, merger and acquisition, and the establishment of enterprise groups can not only fully integrate the resources of enterprises and give full play to their comprehensive advantages. It can also enhance the competitiveness and risk resistance of enterprises. But at the same time, the establishment of enterprise groups also makes the management of iron and steel enterprises more complex and difficult, which is mainly due to the fact that enterprise groups are composed of multiple subsidiaries and the legal independence of subsidiaries. So that the parent company on many issues can not directly interfere in the affairs of the subsidiary. Therefore, the parent company can only monitor and control the business behavior of the subsidiary through a variety of management and control means, in order to maximize the interests of the whole group. Among the many management and control means, performance evaluation occupies a very important position. It is not only a key tool to promote the strategic landing of the group, but also an important means to evaluate the contribution of subsidiaries to the group. Therefore, it is of great significance to study the performance evaluation system of the subsidiary in order to perfect the performance management system of the subsidiary of the state-owned iron and steel group and strengthen the management and control of the subsidiary. On the basis of summing up and reviewing the relevant theories and analyzing the present situation, this paper constructs the performance evaluation model of the subsidiaries of the state-owned iron and steel group from the four dimensions of finance, customer, internal operation and learning and growth by using the balanced scorecard theory. The evaluation content of the evaluation model includes 14 aspects, such as profitability, customer management ability, coordination ability, procurement ability, risk control ability and resource guarantee ability. Then, on the basis of this evaluation model, considering the influence of parent-subsidiary management control mode and subsidiary industry characteristics on subsidiary performance evaluation, respectively, for listed companies in the main iron and steel industry of state-owned iron and steel group, merger and reorganization of iron and steel enterprises, The performance evaluation index system of seven kinds of subsidiaries, such as resource development or exploitation, international trade, iron and steel extension processing, high and new technology and logistics, is designed. Finally, through empirical analysis, this paper demonstrates the scientific nature and enforceability of the index system, and puts forward some suggestions for the application of the evaluation index system, which are as follows: perfecting the budget management system and setting up a special subsidiary performance appraisal working group. Establish the dynamic management mechanism of subsidiary performance appraisal, strengthen the communication between the group company and the subsidiary company.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.31
本文編號：2494757
[Abstract]:With the continuous adjustment and upgrading of the industrial structure of the iron and steel industry, more and more iron and steel enterprises are formed into enterprise groups through reorganization, merger and acquisition, and the establishment of enterprise groups can not only fully integrate the resources of enterprises and give full play to their comprehensive advantages. It can also enhance the competitiveness and risk resistance of enterprises. But at the same time, the establishment of enterprise groups also makes the management of iron and steel enterprises more complex and difficult, which is mainly due to the fact that enterprise groups are composed of multiple subsidiaries and the legal independence of subsidiaries. So that the parent company on many issues can not directly interfere in the affairs of the subsidiary. Therefore, the parent company can only monitor and control the business behavior of the subsidiary through a variety of management and control means, in order to maximize the interests of the whole group. Among the many management and control means, performance evaluation occupies a very important position. It is not only a key tool to promote the strategic landing of the group, but also an important means to evaluate the contribution of subsidiaries to the group. Therefore, it is of great significance to study the performance evaluation system of the subsidiary in order to perfect the performance management system of the subsidiary of the state-owned iron and steel group and strengthen the management and control of the subsidiary. On the basis of summing up and reviewing the relevant theories and analyzing the present situation, this paper constructs the performance evaluation model of the subsidiaries of the state-owned iron and steel group from the four dimensions of finance, customer, internal operation and learning and growth by using the balanced scorecard theory. The evaluation content of the evaluation model includes 14 aspects, such as profitability, customer management ability, coordination ability, procurement ability, risk control ability and resource guarantee ability. Then, on the basis of this evaluation model, considering the influence of parent-subsidiary management control mode and subsidiary industry characteristics on subsidiary performance evaluation, respectively, for listed companies in the main iron and steel industry of state-owned iron and steel group, merger and reorganization of iron and steel enterprises, The performance evaluation index system of seven kinds of subsidiaries, such as resource development or exploitation, international trade, iron and steel extension processing, high and new technology and logistics, is designed. Finally, through empirical analysis, this paper demonstrates the scientific nature and enforceability of the index system, and puts forward some suggestions for the application of the evaluation index system, which are as follows: perfecting the budget management system and setting up a special subsidiary performance appraisal working group. Establish the dynamic management mechanism of subsidiary performance appraisal, strengthen the communication between the group company and the subsidiary company.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.31
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