本文關(guān)鍵詞： 煙草公司 績效評價(jià) 平衡計(jì)分卡　出處：《中國海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來，隨著我國煙草專賣制度和管理體制在改革實(shí)踐中不斷健全完善，我國煙草行業(yè)呈現(xiàn)出持續(xù)健康的發(fā)展勢頭，我國的煙草企業(yè)也在改革中不斷發(fā)展壯大。然而，自我國加入WTO以后，我國煙草業(yè)積極開拓國際市場的同時(shí)，我國煙草行業(yè)也面臨著巨大的壓力，既有來自全球煙草巨頭的競爭壓力，又有來自本身體制改革和管理的壓力。其中在來自煙草公司管理的壓力中，績效評價(jià)體系扮演者重要的角色。科學(xué)合理的績效評價(jià)體系是現(xiàn)代企業(yè)實(shí)現(xiàn)戰(zhàn)略發(fā)展的重要支撐，對我國煙草公司的績效做出科學(xué)的評價(jià)對于我國整個煙草業(yè)的發(fā)展具有重要的意義。 煙草企業(yè)在我國市場經(jīng)濟(jì)中具有特殊的壟斷地位，國家對煙草業(yè)實(shí)行統(tǒng)一領(lǐng)導(dǎo)、垂直管理、專賣經(jīng)營的管理體制。在此模式下,我國煙草業(yè)績效考核體系主要以財(cái)務(wù)指標(biāo)為基礎(chǔ)，強(qiáng)調(diào)企業(yè)的資本收益狀況和資產(chǎn)負(fù)債結(jié)構(gòu)等財(cái)務(wù)指標(biāo)。雖然在一定程度上對我國煙草行業(yè)的快速發(fā)展起到了積極的促進(jìn)作用，使我國煙草行業(yè)保持了一個高速的發(fā)展態(tài)勢，然而隨著煙草業(yè)“走出去”戰(zhàn)略的實(shí)施，這種考核體系暴露出諸多弊端，如導(dǎo)致企業(yè)追求高財(cái)務(wù)指標(biāo)而忽視其他指標(biāo)，注重眼前利益而忽視長遠(yuǎn)利益，造成企業(yè)經(jīng)營的短期行為，最終導(dǎo)致我國煙草企業(yè)國際競爭力低下。此外，我國現(xiàn)行的煙草業(yè)績效考核體系難以全面、真實(shí)的反映煙草企業(yè)的績效，也無法滿足當(dāng)今煙草公司實(shí)現(xiàn)戰(zhàn)略性發(fā)展的需要。 本文以山東青島煙草有限公司為研究對象，基于平衡計(jì)分卡原理，綜合財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)構(gòu)建其績效評價(jià)體系，對公司2008年至2012年的綜合績效發(fā)展水平進(jìn)行評價(jià)，并提出優(yōu)化建議，希望以此來引導(dǎo)我國煙草公司改善經(jīng)營管理，提高管理效率。全文主要包括六個部分，其主要內(nèi)容如下：第一部分為本文的緒論，主要闡明本文的選題背景，現(xiàn)階段國內(nèi)外學(xué)者對企業(yè)績效管理的研究現(xiàn)狀，并確定本文的主要研究內(nèi)容和技術(shù)路線；第二部分為績效評價(jià)相關(guān)理論概述，主要包括煙草公司績效評價(jià)理論和平衡計(jì)分卡理論兩個部分，，并對相關(guān)理論進(jìn)行評述；第三部分為公司績效評價(jià)現(xiàn)狀分析，主要介紹公司概況，績效評價(jià)體系現(xiàn)狀及主要問題，并對存在的問題進(jìn)行分析，最后分析公司引入平衡計(jì)分卡的必要性和可行性；第四部分是公司績效評價(jià)指標(biāo)體系設(shè)計(jì)，指標(biāo)體系的構(gòu)建是我們整個研究的關(guān)鍵，基于平衡計(jì)分卡四個維度選取合理指標(biāo)全面、科學(xué)的反映公司的戰(zhàn)略目標(biāo)；第五部分涵蓋第四和第五章節(jié)，是利用上文中的績效評價(jià)指標(biāo)體系和2008-2012年數(shù)據(jù)，得出公司每年度的績效水平，并對此進(jìn)行科學(xué)評價(jià)，最后提出優(yōu)化對策；第六部分為結(jié)論與展望，對本文進(jìn)行總結(jié)并對我國煙草企業(yè)的發(fā)展前景進(jìn)行展望。
[Abstract]:Since the reform and opening up, with the continuous improvement of tobacco monopoly system and management system in the reform practice, the tobacco industry in China has shown a sustained and healthy development momentum, and the tobacco enterprises in our country are also growing in the process of reform. However, Since China's entry into WTO, the tobacco industry of our country has been actively developing the international market, at the same time, the tobacco industry of our country is also faced with enormous pressure, which comes from the competition pressure of the global tobacco giant. Among them, the performance evaluation system plays an important role in the management of tobacco companies. A scientific and reasonable performance evaluation system is an important support for the strategic development of modern enterprises. It is of great significance for the development of tobacco industry in China to make a scientific evaluation of the performance of tobacco companies in China. Tobacco enterprises have a special monopoly position in the market economy of our country. The state exercises unified leadership, vertical management and monopoly management system for the tobacco industry. The performance appraisal system of tobacco industry in our country is mainly based on financial indicators, emphasizing the financial indicators such as capital income and structure of assets and liabilities of enterprises, although to some extent, it has played a positive role in promoting the rapid development of tobacco industry in our country. The tobacco industry in our country has maintained a high speed development trend. However, with the implementation of the "going out" strategy of the tobacco industry, this examination system has exposed many disadvantages, such as leading enterprises to pursue high financial indicators while neglecting other indicators. Paying attention to immediate interests and neglecting long-term interests results in short-term behavior of enterprise management, which ultimately leads to the low international competitiveness of Chinese tobacco enterprises. In addition, the current performance appraisal system of tobacco industry in our country is difficult to be comprehensive. Reflecting the actual performance of tobacco companies, also can not meet the needs of tobacco companies to achieve strategic development. This paper takes Shandong Qingdao Tobacco Co., Ltd. as the research object, based on the balanced scorecard principle, synthesizes the financial index and the non-financial index to construct its performance appraisal system, carries on the appraisal to the company's comprehensive performance development level from 2008 to 2012. The paper mainly includes six parts. The main contents are as follows: the first part is the introduction of this paper, which mainly clarifies the background of this paper. At present, scholars at home and abroad on the status quo of corporate performance management, and determine the main research content and technical route of this paper; the second part of the performance evaluation theory overview, It mainly includes two parts: the theory of tobacco company performance evaluation and the theory of balanced scorecard, and comments on the relevant theories. The third part is the analysis of the current situation of the company performance evaluation, mainly introduces the general situation of the company, the current situation of the performance evaluation system and the main problems. Finally, the necessity and feasibility of introducing balanced scorecard into the company are analyzed. Part 4th is the design of corporate performance evaluation index system, and the construction of index system is the key of our whole research. Based on the four dimensions of the balanced Scorecard, reasonable indicators are selected to reflect the strategic objectives of the company scientifically. The 5th part covers 4th and 5th chapters, which is based on the above performance evaluation index system and 2008-2012 data. Get the annual performance level of the company, and carry on the scientific evaluation to this, finally put forward the optimization countermeasure; 6th part is the conclusion and the prospect, this article carries on the summary and the prospect to the development of our country tobacco enterprise.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.8;F272.5

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