林業(yè)企業(yè)經(jīng)營績效評(píng)價(jià)研究
發(fā)布時(shí)間:2018-05-26 00:34
本文選題:林業(yè)企業(yè) + 經(jīng)營績效; 參考:《東北林業(yè)大學(xué)》2014年碩士論文
【摘要】:林業(yè)企業(yè)不單單對(duì)生態(tài)環(huán)境和社會(huì)責(zé)任有重要影響,并且其生產(chǎn)活動(dòng)還是我國國民經(jīng)濟(jì)的重要組成部分之一,甚至關(guān)乎整個(gè)的國家和社會(huì)和諧穩(wěn)定的發(fā)展。當(dāng)前,在我國對(duì)林業(yè)企業(yè)的經(jīng)營績效評(píng)價(jià)中,研究學(xué)者關(guān)注大多都在經(jīng)濟(jì)績效的評(píng)價(jià)層面上,對(duì)林業(yè)企業(yè)生態(tài)績效和社會(huì)績效的評(píng)價(jià)不是很多,缺乏對(duì)林業(yè)企業(yè)科學(xué)、全面和客觀的評(píng)價(jià)和考核,以至于許多林業(yè)企業(yè)單單的追求短期經(jīng)濟(jì)績效,忽略長遠(yuǎn)的可持續(xù)發(fā)展。生態(tài)績效和社會(huì)績效同樣是林業(yè)企業(yè)利益相關(guān)者所關(guān)注的重要方面,對(duì)林業(yè)企業(yè)經(jīng)濟(jì)績效、生態(tài)績效和社會(huì)績效進(jìn)行全面、科學(xué)、合理的評(píng)價(jià)分析既有助于經(jīng)營者的決策,也有助于林業(yè)企業(yè)自身的結(jié)構(gòu)優(yōu)化和長期穩(wěn)定的發(fā)展。 本文基于林業(yè)企業(yè)經(jīng)營績效相關(guān)概念與理論為基礎(chǔ),借鑒和吸取國內(nèi)外有關(guān)林業(yè)企業(yè)經(jīng)營績效的評(píng)價(jià)方法,構(gòu)建結(jié)合我國林情和國情的林業(yè)企業(yè)經(jīng)營績效評(píng)價(jià)體系,符合可持續(xù)發(fā)展戰(zhàn)略,從多方利益相關(guān)者的角度出發(fā),選取經(jīng)濟(jì)績效指標(biāo)、生態(tài)績效指標(biāo)、社會(huì)績效指標(biāo)作為林業(yè)企業(yè)經(jīng)營績效評(píng)價(jià)的指標(biāo)層,從而使得財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)相結(jié)合,以林業(yè)上市公司為例,證明和分析指標(biāo)評(píng)價(jià)的實(shí)用性,運(yùn)用主成分分析法對(duì)林業(yè)企業(yè)經(jīng)營績效進(jìn)行客觀全面的分析,得出林業(yè)企業(yè)經(jīng)營績效的分析排名,根據(jù)評(píng)價(jià)結(jié)果提出對(duì)相應(yīng)林業(yè)企業(yè)的改進(jìn)建議。因此,本文通過對(duì)林業(yè)企業(yè)經(jīng)營績效評(píng)價(jià)體系的構(gòu)建,力求符合林業(yè)企業(yè)自身的特性,適應(yīng)林業(yè)企業(yè)經(jīng)營環(huán)境,選取綜合全面反映林業(yè)企業(yè)經(jīng)濟(jì)績效、生態(tài)績效和社會(huì)績效的指標(biāo),結(jié)合主成分分析法對(duì)林業(yè)企業(yè)進(jìn)行經(jīng)營績效評(píng)價(jià),既考慮經(jīng)濟(jì)績效,又同時(shí)考慮社會(huì)績效和生態(tài)績效,為林業(yè)企業(yè)優(yōu)化企業(yè)結(jié)構(gòu)和長遠(yuǎn)穩(wěn)定發(fā)展提供有力的基礎(chǔ)條件,從實(shí)踐上和理論基礎(chǔ)上對(duì)林業(yè)企業(yè)經(jīng)營績效評(píng)價(jià)方面進(jìn)行探究。
[Abstract]:Forestry enterprises not only have an important influence on the ecological environment and social responsibility, but also their production activities are one of the important components of our national economy, even the harmonious and stable development of the whole country and society. At present, in the evaluation of the performance of the performance of forestry enterprises in China, the researchers have paid much attention to the economic performance. Evaluation level, the evaluation of ecological performance and social performance of forestry enterprises is not much, lack of forestry enterprise science, comprehensive and objective evaluation and assessment, so that many forestry enterprises only pursue short-term economic performance and neglect long-term sustainable development. The ecological performance effect and social performance are also the stakeholders of forestry enterprises. A comprehensive, scientific and rational evaluation and analysis of forestry enterprises' economic performance, ecological performance and social performance will not only help the decision of the operators, but also help the structure optimization of the forestry enterprises themselves and the long-term stable development of forestry enterprises.
Based on the related concepts and theories of forestry enterprise management performance, this paper draws on and draws the evaluation methods of forestry enterprise management performance at home and abroad, constructs a forestry enterprise management performance evaluation system which combines China's forest situation and national conditions, conforms to the sustainable development strategy, and selects economic performance from the Perspective of multi stakeholder. The standard, the ecological performance index and the social performance index as the index layer of the performance evaluation of the forestry enterprises, so that the financial index and non financial index are combined, and the forestry listed companies are used as an example to prove and analyze the practicability of the evaluation of the index. The principal component analysis method is used to make an objective and comprehensive analysis of the performance of the forestry enterprises and get the forest. According to the evaluation results, it puts forward the improvement suggestions for the corresponding forestry enterprises according to the evaluation results. Therefore, this paper tries to meet the characteristics of forestry enterprises and adapt to the management environment of forestry enterprises through the construction of the management performance evaluation system of forestry enterprises, and select the comprehensive and comprehensive reflection of the economic performance and ecological performance of the forestry enterprises. And the index of social performance, combined with the principal component analysis method to evaluate the performance of forestry enterprises, not only consider the economic performance, but also consider the social performance and ecological performance, and provide the strong basic conditions for the forestry enterprises to optimize the enterprise structure and long-term stable development, and evaluate the performance of the forestry enterprises on the basis of practice and theory. Explore the aspect.
【學(xué)位授予單位】:東北林業(yè)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F302.6;F326.2
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 林海明;杜子芳;;主成分分析綜合評(píng)價(jià)應(yīng)該注意的問題[J];統(tǒng)計(jì)研究;2013年08期
2 孫瑞華;周鵬;;中國國有企業(yè)績效評(píng)價(jià)體系改進(jìn)及應(yīng)用[J];中國石油大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2013年05期
,本文編號(hào):1935257
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