本文選題：平衡計(jì)分卡　切入點(diǎn)：國(guó)有煤炭企業(yè)　出處：《沈陽(yáng)農(nóng)業(yè)大學(xué)》2017年碩士論文

【摘要】：我國(guó)作為世界上產(chǎn)煤量及煤炭?jī)?chǔ)值量最大的國(guó)家,煤炭企業(yè)對(duì)我國(guó)經(jīng)濟(jì)發(fā)展、社會(huì)穩(wěn)定起著非常重要的作用,也占據(jù)世界煤炭產(chǎn)業(yè)的大部分份額。與其他煤炭產(chǎn)出國(guó)相比,我國(guó)的煤炭企業(yè)競(jìng)爭(zhēng)力相對(duì)薄弱,有待于進(jìn)一步的提高。因此許多煤炭企業(yè)為了提升自身知名度與市場(chǎng)競(jìng)爭(zhēng)力,制定了相應(yīng)的管理方法、產(chǎn)業(yè)結(jié)構(gòu)及發(fā)展戰(zhàn)略。其中經(jīng)營(yíng)績(jī)效評(píng)估具有科學(xué)、合理、先進(jìn)的特點(diǎn),可以為企業(yè)的發(fā)展及決策的制定提供參考意見。隨著經(jīng)濟(jì)的發(fā)展、煤炭企業(yè)的改革,現(xiàn)有的經(jīng)營(yíng)績(jī)效評(píng)估無(wú)法滿足企業(yè)的發(fā)展需求,因此應(yīng)該改進(jìn)評(píng)估方法,構(gòu)建符合我國(guó)國(guó)有煤炭企業(yè)生存發(fā)展的評(píng)估體系,以提高我國(guó)煤炭企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。本文將視角建立在平衡計(jì)分卡的國(guó)有煤炭企業(yè)的經(jīng)營(yíng)績(jī)效分析及優(yōu)化,針對(duì)煤炭企業(yè)現(xiàn)有體系的不足之處,從理論上進(jìn)一步完善國(guó)有企業(yè)的績(jī)效評(píng)價(jià)體系,為國(guó)有企業(yè)的管理提供科學(xué)依據(jù)。本文采取規(guī)范研究與實(shí)例分析相結(jié)合的方式,首先對(duì)國(guó)內(nèi)外的文獻(xiàn)資料進(jìn)行了統(tǒng)計(jì)分析,并分析了國(guó)內(nèi)外的經(jīng)營(yíng)績(jī)效評(píng)價(jià)及平衡計(jì)分卡體系現(xiàn)狀,從而明確平衡計(jì)分卡體系與經(jīng)營(yíng)績(jī)效之間的關(guān)系;以SM國(guó)有煤炭企業(yè)的數(shù)據(jù)進(jìn)行實(shí)證分析,采用層次分析法,研究了平衡計(jì)分卡層面的SM國(guó)有煤炭企業(yè)的經(jīng)營(yíng)績(jī)效的具體情況,并對(duì)其進(jìn)行優(yōu)化設(shè)計(jì);最后針對(duì)優(yōu)化設(shè)計(jì)相關(guān)數(shù)據(jù)結(jié)構(gòu),制定出有效利用平衡計(jì)分卡的保障措施。
[Abstract]:As the largest coal production and coal storage in the world, coal enterprises play a very important role in the economic development and social stability of our country, and also occupy most of the world coal industry share.Compared with other coal producing countries, the competitiveness of coal enterprises in China is relatively weak and needs to be further improved.Therefore, in order to enhance their popularity and market competitiveness, many coal enterprises have formulated corresponding management methods, industrial structure and development strategy.The management performance evaluation has scientific, reasonable and advanced characteristics, which can provide reference for the development and decision-making of enterprises.With the development of economy and the reform of coal enterprises, the existing business performance evaluation can not meet the development needs of enterprises. Therefore, we should improve the evaluation methods and build an evaluation system that conforms to the survival and development of state-owned coal enterprises in China.In order to improve the market competitiveness of China's coal enterprises.Based on the analysis and optimization of the operating performance of the state-owned coal enterprises based on the balanced scorecard, this paper further consummates the performance evaluation system of the state-owned enterprises theoretically in view of the shortcomings of the existing system of the coal enterprises.To provide scientific basis for the management of state-owned enterprises.In this paper, by combining normative research with case analysis, this paper firstly makes a statistical analysis of domestic and foreign literature, and analyzes the present situation of domestic and foreign business performance evaluation and balanced scorecard system.In order to clarify the relationship between balanced Scorecard system and business performance, using SM state-owned coal enterprise data for empirical analysis, using the Analytic hierarchy process to study the performance of SM state-owned coal enterprises on the level of balanced Scorecard.Finally, according to the data structure of the optimization design, the guarantee measures of using the balanced scorecard are worked out.
【學(xué)位授予單位】：沈陽(yáng)農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.21
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本文編號(hào)：1712033