本文選題：績效評價 + 價值戰(zhàn)略��； 參考：《重慶大學》2014年碩士論文

【摘要】：鋼結構因節(jié)能環(huán)保、堅固耐用、易于回收等優(yōu)點，近年來得到國家重視并迅猛發(fā)展。國有鋼結構制造企業(yè)響應政策號召，已成為鋼結構行業(yè)發(fā)展的排頭兵。然而，在實際運作過程中，國有鋼結構制造企業(yè)普遍存在投資回報低、資源利用率差、重規(guī)模輕效益、可持續(xù)發(fā)展能力低等劣勢導致整體競爭能力較弱。隨著內部市場近一步開放，市場競爭加劇，國有鋼結構制造企業(yè)正面臨外資、民資、合資企業(yè)的嚴峻挑戰(zhàn)。而目前國有鋼結構制造企業(yè)仍然沿用建筑業(yè)績效評價體系，已無法適應企業(yè)迅猛發(fā)展的需要。因此如何在績效評價過程中引入市場競爭機制提升企業(yè)價值就成為該類企業(yè)發(fā)展的重要課題。本文基于價值戰(zhàn)略的視角，針對國有鋼結構制造企業(yè)特點和需求的理解，研究并提出了國有鋼結構制造企業(yè)的經營績效評價模型、評價指標體系、績效評價方法，具有一定的理論與實踐意義。 首先，本文在總結國內外已有的經營績效理論研究基礎上，介紹了國有鋼結構制造企業(yè)生產特點、管理模式特點、業(yè)務模型特點，分析了績效評價體系存在的問題，指出了基于戰(zhàn)略價值的經營績效評價體系的優(yōu)勢，探討了國有鋼結構制造企業(yè)推行基于戰(zhàn)略價值的經營績效評價體系的必要性。 其次，在深入理解價值戰(zhàn)略、績效評價理論思想基礎上，對影響企業(yè)價值戰(zhàn)略的三個策略進行闡述，，即價值源、價值動力和價值形象進行系統(tǒng)剖析并在全面分析了企業(yè)價值戰(zhàn)略基礎上，構建國有鋼結構制造企業(yè)價值模型，并歸納整理了影響這三大策略的驅動因素，進而構建了國有鋼結構制造企業(yè)的績效評價維度模型、層次模型。 然后，以經營績效評價模型為基礎，以企業(yè)價值戰(zhàn)略為指導，運用經濟增加值、平衡計分卡等方法，構建了國有鋼結構制造企業(yè)價值源泉、價值動力、價值形象等關鍵績效指標。 再次，從指標準數(shù)據(jù)收集、評價周期、指標分解等方面闡述了指標應用注意事項；綜合對比各評價方法的優(yōu)劣，選取層次分析與模糊綜合評判綜合集成方法對該類企業(yè)進行績效綜合評價；并以JG2013年實際運營為例，進行綜合評價，同時分析評價結果，提出了績效改進建議。
[Abstract]:Due to the advantages of energy saving, environmental protection, durability and easy recovery, steel structure has been paid attention to and developed rapidly in recent years. In response to the policy call, the state-owned steel structure manufacturing enterprises have become the vanguard of the development of the steel structure industry. However, in the actual operation process, the state-owned steel structure manufacturing enterprises generally have the disadvantages of low return on investment, poor utilization of resources, heavy on scale and less benefit, low ability of sustainable development, and so on, which lead to the weakness of the overall competitive power. With the further opening of the internal market and the intensification of market competition, state-owned steel structure manufacturing enterprises are facing severe challenges from foreign, private and joint ventures. At present, the state-owned steel structure manufacturing enterprises still use the performance evaluation system of the construction industry, which can not meet the needs of the rapid development of enterprises. Therefore, how to introduce the market competition mechanism to enhance the enterprise value in the process of performance evaluation has become an important topic for the development of this kind of enterprises. Based on the perspective of value strategy and the understanding of the characteristics and requirements of state-owned steel structure manufacturing enterprises, this paper studies and puts forward the operating performance evaluation model, evaluation index system and performance evaluation method of state-owned steel structure manufacturing enterprises. It has certain theoretical and practical significance. First of all, on the basis of summarizing the existing theories of management performance at home and abroad, this paper introduces the characteristics of production, management mode and business model of state-owned steel structure manufacturing enterprises, and analyzes the problems existing in the performance evaluation system. This paper points out the advantages of the management performance evaluation system based on strategic value, and probes into the necessity of implementing the management performance evaluation system based on strategic value in state-owned steel structure manufacturing enterprises. Secondly, on the basis of deeply understanding the value strategy and the theory of performance evaluation, the paper expounds the three strategies that affect the enterprise value strategy, namely, the value source. The value motive force and value image are analyzed systematically, and on the basis of the comprehensive analysis of enterprise value strategy, the value model of state-owned steel structure manufacturing enterprise is constructed, and the driving factors influencing these three strategies are summarized and sorted out. Then, the performance evaluation dimension model and hierarchy model of state-owned steel structure manufacturing enterprises are constructed. Then, based on the management performance evaluation model, guided by enterprise value strategy, using the methods of economic added value and balanced scorecard, this paper constructs the value source and value motive force of state-owned steel structure manufacturing enterprises. Value image and other key performance indicators. Thirdly, from the aspects of standard data collection, evaluation cycle, index decomposition and so on, this paper expounds the points for attention in the application of indicators, and comprehensively compares the advantages and disadvantages of each evaluation method. This paper selects the integrated method of analytic hierarchy process and fuzzy comprehensive evaluation to evaluate the performance of this kind of enterprises, and takes the actual operation of JG2013 as an example to carry on the comprehensive evaluation. At the same time, it analyzes the evaluation results and puts forward some suggestions for improving the performance of this kind of enterprises.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.31;F406.72

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本文編號：1929127