本文關(guān)鍵詞： 國有企業(yè) 經(jīng)營業(yè)績 考核體系 AZ公司　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在日益激烈的市場競爭中，探索出一套科學(xué)有效的經(jīng)營業(yè)績考核體系對于實現(xiàn)AZ公司國有資產(chǎn)的保值增值具有重大意義。 首先，本文對企業(yè)經(jīng)營業(yè)績考核等相關(guān)概念進行了界定，對國內(nèi)開展經(jīng)營業(yè)績考核工作現(xiàn)狀和國外相關(guān)研究理論進行介紹，并對AZ公司企業(yè)性質(zhì)、生產(chǎn)經(jīng)營現(xiàn)狀和特點進行闡述，分析得出AZ公司現(xiàn)行的經(jīng)營業(yè)績考核工作存在考核指標(biāo)設(shè)置沒有以企業(yè)戰(zhàn)略目標(biāo)為指導(dǎo)、過分強調(diào)財務(wù)指標(biāo)以及對企業(yè)經(jīng)營風(fēng)險控制不足等缺點。其次，依據(jù)AZ公司生產(chǎn)經(jīng)營的特點，針對AZ公司現(xiàn)有以財務(wù)指標(biāo)為主的考評體系提出了適應(yīng)企業(yè)戰(zhàn)略要求的企業(yè)經(jīng)營業(yè)績評價指標(biāo)體系。以平衡計分卡為基礎(chǔ)，應(yīng)用層次分析法、經(jīng)濟增加值評價系統(tǒng)等工具，確立了AZ公司經(jīng)營業(yè)績考核體系的評價標(biāo)準(zhǔn)及計分方法，并提出在AZ公司建立經(jīng)營業(yè)績考核結(jié)果與管理者薪酬掛鉤的激勵機制，通過對企業(yè)開展經(jīng)營業(yè)績考核工作約束管理者經(jīng)營行為，最終實現(xiàn)國有資產(chǎn)的保值增值。最后，以AZ公司下屬鋼結(jié)構(gòu)分公司為例進行了實證研究，，驗證了所構(gòu)建經(jīng)營業(yè)績考核體系的科學(xué)性和可操作性。研究結(jié)論認為，所提出的以戰(zhàn)略目標(biāo)為指導(dǎo)的，財務(wù)指標(biāo)與非財務(wù)指標(biāo)相結(jié)合的經(jīng)營業(yè)績評價指標(biāo)體系，對指導(dǎo)AZ公司建立科學(xué)的經(jīng)營業(yè)績考核體系具有重要的理論價值和實際指導(dǎo)意義。
[Abstract]:In the increasingly fierce market competition, it is of great significance to explore a set of scientific and effective performance appraisal system for AZ company to maintain and increase the value of state-owned assets. First of all, this paper defines the related concepts of business performance appraisal, introduces the current situation of domestic business performance assessment and relevant research theories abroad, and introduces the nature of AZ company. The present situation and characteristics of production and management are expounded, and it is concluded that the existing assessment indexes of AZ Company are not guided by the strategic objectives of the enterprise. Too much emphasis on financial indicators and inadequate control of business risks. Secondly, according to the characteristics of production and operation of AZ Company, Aiming at the existing evaluation system of AZ company, which is based on financial index, this paper puts forward an evaluation index system of enterprise operating performance, which meets the requirements of enterprise strategy. On the basis of balanced scorecard, it applies analytic hierarchy process (AHP) and evaluation system of economic added value (EVAV), and so on. This paper establishes the evaluation standard and scoring method of AZ company's operating performance appraisal system, and puts forward an incentive mechanism in AZ company to establish the link between the operating performance appraisal result and the manager's salary. Finally, the paper takes the steel structure branch of AZ Company as an example to carry out the empirical research, which restricts the managers' management behavior and ultimately realizes the maintenance and appreciation of state-owned assets. The results show that the system is scientific and operable. The conclusion of the study is that the proposed evaluation index system is based on the combination of financial and non-financial indicators, which is guided by the strategic objectives. It has important theoretical value and practical significance to guide AZ Company to establish a scientific management performance appraisal system.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F272.5;F426.92

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