本文關(guān)鍵詞： 軍工科研院所 會計人員 績效考核 關(guān)鍵績效指標(biāo) 權(quán)重　出處：《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：軍工科研院所是我國事業(yè)單位和國防科技工業(yè)的重要組成部分。2011年中共中央、國務(wù)院發(fā)布了“關(guān)于分類推進事業(yè)單位改革的指導(dǎo)意見”，明確提出了事業(yè)單位改革的總體目標(biāo)“到2020年，逐步形成有中國特色的公益服務(wù)體系”；2012年黨的“十八大報告”也提出了“國防科技工業(yè)堅持走中國特色軍民融合式發(fā)展路子，堅持富國和強軍相統(tǒng)一”的戰(zhàn)略構(gòu)想。在當(dāng)前新的形勢下，軍工科研院所體制改革勢在必行，建立健全科學(xué)合理的績效考核制度，是推動軍工科研院所分類改革和建立軍民融合發(fā)展模式的前提。 與此同時，在“軍民融合、富國強軍”的戰(zhàn)略方針指導(dǎo)下，國家對軍工科研院所的資金投入力度、財稅政策扶持力度逐步加大，如何提高財務(wù)管理水平，“管好資金、用好政策”，成為軍工科研院所改革和發(fā)展的關(guān)鍵。會計人員作為軍工科研院所財務(wù)工作的主要承擔(dān)者，工作積極性的高低直接影響著財務(wù)管理水平的提高，因此建立和完善體現(xiàn)軍工科研院所特點的會計人員績效考核體系顯得尤為重要和迫切。 績效考核作為提高會計人員工作積極性的必要手段，已經(jīng)在國內(nèi)眾多企業(yè)管理中實踐了多年，在一定程度上為調(diào)動會計人員工作積極性，提高企業(yè)整體績效發(fā)揮了重要作用。但是，對于軍工科研院所會計人員的績效考核，理論研究成果不多，尚處于研究和探索階段。 本文在分析軍工科研院所會計人員績效考核現(xiàn)狀和問題的基礎(chǔ)上，結(jié)合軍工科研院所財務(wù)工作的特殊性以及會計人員的特點，探索研究適合軍工科研院所會計人員特點的績效考核體系。主要研究內(nèi)容包括： 第一，通過調(diào)查問卷，對ZG研究院和其他七家軍工科研院所會計人員績效考核現(xiàn)狀進行了調(diào)研，分析了目前軍工科研院所會計人員績效考核存在的主要問題及問題產(chǎn)生的原因。 第二，以ZG研究院為案例，，在對會計人員進行崗位工作分析的基礎(chǔ)上，運用KPI考核法，設(shè)計了ZG研究院會計人員關(guān)鍵績效指標(biāo)，并通過調(diào)查問卷，對會計人員關(guān)鍵績效指標(biāo)的合理性進行了調(diào)查與研究，確定了體現(xiàn)軍工科研院所會計人員特點的關(guān)鍵績效指標(biāo)。 第三，在確定了關(guān)鍵績效指標(biāo)的基礎(chǔ)上，運用德爾菲法和層次分析法（AHP）對指標(biāo)權(quán)重進行了設(shè)置，設(shè)計了定量和定性相結(jié)合、科學(xué)合理的ZG研究院會計人員關(guān)鍵績效指標(biāo)（KPI）考核體系。 第四，提出了三項實施績效考核保障措施，以確保ZG研究院會計人員績效考核工作的順利實施。 本論文力求通過對ZG研究院的實例研究，建立一套適合軍工科研院所會計人員特點的績效考核體系，不斷提高會計人員財務(wù)管理水平，促進軍工科研院所體制改革和整體績效的提高；增強可持續(xù)發(fā)展能力，為國防科技現(xiàn)代化建設(shè)和國民經(jīng)濟發(fā)展做出更大貢獻。
[Abstract]:Military research institutes are an important part of national defense science and technology industry. In 2011, the CPC Central Committee and the State Council issued the "guiding opinions on classified Promotion of Institution Reform". Clearly put forward the overall goal of the reform of institutions "by 2020, gradually formed a public service system with Chinese characteristics"; In 2012, the "18 Congress report" of the Party also put forward the strategic idea of "the defense science, technology and industry should adhere to the road of military and civil integration with Chinese characteristics and adhere to the unity of rich countries and strong armies." under the new situation at present. It is imperative to reform the system of military scientific research institutes. It is a prerequisite to establish a scientific and reasonable performance appraisal system to promote the classification reform of military research institutes and the establishment of a military and civil integration development model. At the same time, under the guidance of the strategic policy of "integrating the military and the people and strengthening the armed forces of the rich countries," the state has invested heavily in the research institutes of military industry, and the financial and tax policy support has been gradually increased, so how to improve the level of financial management. "manage the fund well, make good use of the policy", become the key to the reform and development of the research institute of military industry, accounting personnel as the main bearer of the financial work of the research institute of military industry. The level of work enthusiasm directly affects the improvement of the level of financial management, so it is particularly important and urgent to establish and perfect the accounting personnel performance appraisal system which embodies the characteristics of military scientific research institutes. Performance appraisal, as a necessary means to improve the enthusiasm of accountants, has been practiced for many years in the management of many enterprises in China, to a certain extent, to mobilize the enthusiasm of accountants. Improving the overall performance of enterprises has played an important role. However, for the performance appraisal of accountants in military research institutes, the theoretical research results are few, and are still in the stage of research and exploration. Based on the analysis of the present situation and problems of the performance appraisal of the accountants in the research institutes of military industry, this paper combines the particularity of the financial work of the research institutes of military industry and the characteristics of the accountants. To explore and study the performance appraisal system suitable for the characteristics of accountants in military scientific research institutes. The main contents of this study are as follows: First, through the questionnaire, ZG Research Institute and other seven military research institutes of accounting staff performance evaluation status quo has been investigated. This paper analyzes the main problems and causes of the performance appraisal of accountants in military scientific research institutes. Secondly, taking ZG Research Institute as a case, on the basis of the analysis of accounting staff's post work, using KPI assessment method, designed the key performance indicators of accounting staff in ZG Academy, and passed the questionnaire. This paper investigates and studies the rationality of the key performance indicators of accountants and determines the key performance indicators which embody the characteristics of accountants in military scientific research institutes. Third, on the basis of determining the key performance indicators, using Delphi method and Analytic hierarchy process (AHP) to set the weight of the indicators, designed the combination of quantitative and qualitative. Scientific and reasonable assessment system of key performance indicators for accountants in ZG Academy. In 4th, three measures were put forward to ensure the implementation of the performance appraisal of accounting staff in ZG Research Institute. Through the case study of ZG Research Institute, this paper tries to establish a set of performance appraisal system suitable for the characteristics of accountants in military scientific research institutes, so as to improve the financial management level of accountants. To promote the reform of the military research institutes and the improvement of the overall performance; To enhance the ability of sustainable development and make greater contributions to the modernization of national defense science and technology and the development of the national economy.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.48;F272.92

【引證文獻】

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本文編號：1485534