基于可持續(xù)發(fā)展的煙草商業(yè)企業(yè)績效評價指標(biāo)體系研究
發(fā)布時間:2018-05-30 16:12
本文選題:煙草商業(yè)企業(yè) + 可持續(xù)發(fā)展; 參考:《中國海洋大學(xué)》2014年碩士論文
【摘要】:我國煙草業(yè)是實行專賣專營體制的國有壟斷型行業(yè)。隨著入世煙草承諾的兌現(xiàn)、現(xiàn)代企業(yè)制度的完善以及煙草行業(yè)改革的深入,煙草行業(yè)的優(yōu)勢已逐漸消退。作為唯一市場經(jīng)營主體的煙草商業(yè)企業(yè),其市場競爭程度也日趨激烈。為此,煙草商業(yè)企業(yè)在客觀上日益面臨著如何盡快地提升自身的經(jīng)營管理水平,以有效地應(yīng)對越來越激烈的市場競爭,保障企業(yè)的可持續(xù)發(fā)展?冃гu價作為提高企業(yè)經(jīng)營管理水平及其績效的重要工具,能夠增強部門的運行效率、提高員工的職業(yè)技能、推動企業(yè)的良性發(fā)展。因此,研究制定一套符合煙草市場需求、適應(yīng)煙草體制改革發(fā)展趨勢、引導(dǎo)煙草商業(yè)企業(yè)經(jīng)營、滿足員工利益要求的績效評價體系,對煙草商業(yè)企業(yè)績效效度的提高以及可持續(xù)發(fā)展具有重要意義。 本文通過對績效評價理論的研究分析,闡釋了績效評價體系的構(gòu)成要素及應(yīng)用價值,為后續(xù)研究奠定了較為扎實的理論支撐。以此為基礎(chǔ),,根據(jù)國內(nèi)外煙草行業(yè)發(fā)展現(xiàn)狀及管理特點、煙草商業(yè)企業(yè)績效評價歷史和現(xiàn)狀分析,從可持續(xù)發(fā)展的角度,針對當(dāng)前我國煙草商業(yè)企業(yè)績效評價中所存在的問題及其問題產(chǎn)生的原因,重新設(shè)計煙草商業(yè)企業(yè)的績效考核指標(biāo)。具體的分析路徑是以可持續(xù)發(fā)展評價指標(biāo)體系建立的一般過程與方法為基礎(chǔ),按照能夠更好地實現(xiàn)煙草行業(yè)的經(jīng)濟(jì)效益與社會效益的基本目標(biāo),提出了煙草公司必須建立行之有效且具備可操作性的績效評價體系。在一般性分析的基礎(chǔ)上,本文根據(jù)市級煙草公司績效評價體系構(gòu)建過程中所面臨的種種問題,從可持續(xù)發(fā)展的角度,創(chuàng)新性地提出了構(gòu)建市級煙草公司績效評價體系的必要性,并對構(gòu)建市級煙草公司績效評價體系做出有益的實踐探索。
[Abstract]:China's tobacco industry is a monopoly system of state-owned monopoly industry. With the fulfillment of the promise of entering WTO, the perfection of modern enterprise system and the deepening of the reform of tobacco industry, the advantages of tobacco industry have gradually receded. As the sole market operator, the market competition of tobacco commercial enterprises is becoming more and more fierce. Therefore, tobacco commercial enterprises are faced with how to improve their management level as soon as possible in order to effectively cope with the increasingly fierce market competition and ensure the sustainable development of enterprises. As an important tool to improve the management level and performance of enterprises, performance evaluation can enhance the efficiency of departments, improve the professional skills of employees, and promote the healthy development of enterprises. Therefore, a set of performance evaluation system to meet the needs of the tobacco market, adapt to the development trend of tobacco system reform, guide the management of tobacco commercial enterprises and meet the needs of employees' interests is studied. It is of great significance to improve the performance validity and sustainable development of tobacco business enterprises. Through the research and analysis of the performance evaluation theory, this paper explains the constituent elements and application value of the performance evaluation system, which lays a solid theoretical support for the follow-up research. Based on this, according to the development and management characteristics of tobacco industry at home and abroad, the history and current situation of tobacco commercial enterprise performance evaluation are analyzed, and from the perspective of sustainable development, Aiming at the problems existing in the performance evaluation of tobacco commercial enterprises in our country and the causes of the problems, the performance evaluation index of tobacco commercial enterprises is redesigned. The specific analysis path is based on the general process and method of establishing the evaluation index system of sustainable development, according to the basic goal of better realizing the economic and social benefits of tobacco industry. It is pointed out that tobacco companies must establish an effective and operable performance evaluation system. On the basis of general analysis, according to the problems faced in the process of constructing the performance evaluation system of municipal tobacco companies, this paper innovatively puts forward the necessity of constructing the performance evaluation system of municipal tobacco companies from the perspective of sustainable development. And to construct the city level tobacco company performance appraisal system to make the beneficial practice exploration.
【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】:F272.5;F426.8
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