本文選題：煤炭企業(yè) + 業(yè)績評價　； 參考：《內(nèi)蒙古財經(jīng)大學(xué)》2016年碩士論文

【摘要】：科學(xué)合理的業(yè)績評價體系能夠客觀有效的對企業(yè)經(jīng)營業(yè)績進行準(zhǔn)確考核,同時能促使企業(yè)經(jīng)營者樹立長期價值創(chuàng)造的理念,從而引導(dǎo)企業(yè)全面協(xié)調(diào)可持續(xù)發(fā)展。目前我國煤炭企業(yè)普遍采用以會計利潤作為經(jīng)營業(yè)績主要評價標(biāo)準(zhǔn)的傳統(tǒng)評價方式,其重短期效益、輕長期業(yè)績;重會計利潤、輕價值創(chuàng)造;重經(jīng)濟效益、輕資源與環(huán)境效益、社會效益等方面,這種評價方法固有局限日益突出。已不能適應(yīng)經(jīng)濟新常態(tài)下煤炭企業(yè)轉(zhuǎn)型發(fā)展的需要,急需構(gòu)建更加科學(xué)的業(yè)績評價體系引導(dǎo)煤炭企業(yè)向安全、高效、節(jié)約、環(huán)保轉(zhuǎn)型,使煤炭企業(yè)擺脫經(jīng)營困境,促進煤炭工業(yè)健康可持續(xù)發(fā)展。本文闡述了我國業(yè)績評價方法的歷史演進,在對經(jīng)濟增加值和平衡計分卡兩種業(yè)績評價方法的對比分析基礎(chǔ)上,發(fā)現(xiàn)兩者在實現(xiàn)企業(yè)價值最大化的目標(biāo)上是一致的,產(chǎn)生了將這兩種方法進行融合構(gòu)建一種新型的業(yè)績評價體系的思路,在整合的框架基礎(chǔ)上使兩者優(yōu)勢更好的發(fā)揮,同時能彌補各自的缺陷,從而完善煤炭企業(yè)業(yè)績評價體系。根據(jù)我國煤炭企業(yè)的實際情況,提出了構(gòu)建新型業(yè)績評價模型的理念。然后對實現(xiàn)企業(yè)戰(zhàn)略目標(biāo)的價值驅(qū)動因素分析,選取煤炭企業(yè)關(guān)鍵評價指標(biāo),運用層次分析法確定評價指標(biāo)權(quán)重,構(gòu)建了我國煤炭企業(yè)新型的業(yè)績評價體系。進而對該業(yè)績評價體系進行了驗證,并提出了在應(yīng)用中相關(guān)建議。本文旨在根據(jù)我國煤炭企業(yè)實際情況,將企業(yè)戰(zhàn)略目標(biāo)、盈利驅(qū)動因素與最終財務(wù)成果有機結(jié)合起來,建立一套適應(yīng)我國煤炭企業(yè)轉(zhuǎn)型發(fā)展特點,以EVA為核心,以BSC為載體的科學(xué)綜合業(yè)績評價體系,從而客觀的評價煤炭企業(yè)的經(jīng)營績效,引導(dǎo)煤炭企業(yè)科學(xué)成功轉(zhuǎn)型,推動企業(yè)協(xié)調(diào)可持續(xù)發(fā)展,從而實現(xiàn)企業(yè)價值最大化。
[Abstract]:A scientific and reasonable performance evaluation system can objectively and effectively assess the business performance accurately, at the same time, it can promote the enterprise managers to set up the concept of long-term value creation, so as to guide the overall coordinated and sustainable development of the enterprise. At present, Chinese coal enterprises generally use accounting profits as the main evaluation standard for their business performance, which emphasizes short-term benefits, not long-term performance, accounting profits, value creation, economic benefits, resources and environmental benefits. Social benefits and other aspects, this evaluation method inherent limitations are increasingly prominent. The coal enterprises can not meet the needs of the transformation and development of coal enterprises under the new normal state of economy. It is urgent to construct a more scientific performance evaluation system to guide the coal enterprises to make the transition to safety, efficiency, economy and environmental protection, so that the coal enterprises can get out of the predicament of operation. To promote the healthy and sustainable development of the coal industry. This paper expounds the historical evolution of performance evaluation methods in China. On the basis of the comparative analysis of the two performance evaluation methods, economic added value and balanced scorecard, it is found that the two methods are consistent in realizing the goal of maximizing enterprise value. The idea of combining the two methods to construct a new performance evaluation system is produced. On the basis of the integrated framework, the advantages of the two methods can be better brought into play, and their respective defects can be remedied, thus improving the performance evaluation system of coal enterprises. According to the actual situation of China's coal enterprises, the idea of constructing a new performance evaluation model is put forward. Then, the paper analyzes the driving factors of the value of realizing the strategic goal of the enterprise, selects the key evaluation index of the coal enterprise, determines the weight of the evaluation index by using the analytic hierarchy process, and constructs the new performance evaluation system of the coal enterprise of our country. Furthermore, the performance evaluation system is verified, and the relevant suggestions in application are put forward. According to the actual situation of coal enterprises in China, this paper aims to combine the strategic objectives, profit driving factors and final financial results of the enterprises, and establish a set of coal enterprises to adapt to the characteristics of the transformation and development of China's coal enterprises, with EVA as the core. The scientific comprehensive performance evaluation system based on BSC can objectively evaluate the management performance of coal enterprises, guide the successful transformation of coal enterprises' science, promote the coordinated and sustainable development of enterprises, and realize the maximization of enterprise value.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F406.7;F426.21

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本文編號：1816381