勝利石油管理局財務績效評價體系的建立與應用
發(fā)布時間:2018-01-15 17:37
本文關(guān)鍵詞:勝利石油管理局財務績效評價體系的建立與應用 出處:《財務與會計》2017年16期 論文類型:期刊論文
【摘要】:本文圍繞企業(yè)持續(xù)改善提升發(fā)展質(zhì)量和效益的目標,篩選出與企業(yè)質(zhì)量效益關(guān)聯(lián)度較大、可量化考核、可比性較強的關(guān)鍵性財務指標,以此建立分版塊、多維度的財務績效評價指標體系,確定評價指標權(quán)重和標準,采用沃爾綜合評分對標排名和差異分析法進行評價,突出長板和不足,建立激勵和獎懲機制,并根據(jù)不同階段的發(fā)展需要,動態(tài)調(diào)整指標構(gòu)成和各項指標的標準值、預算值、最優(yōu)值,以保持財務績效評價體系的活力和效力。
[Abstract]:This paper focuses on the goal of continuous improvement and improvement of development quality and efficiency of enterprises, screening out the key financial indicators which have a large correlation with enterprise quality and benefit, can be assessed quantitatively and comparable, and then establish a division. Multi-dimensional financial performance evaluation index system, to determine the weight and criteria of evaluation indicators, using Wale comprehensive score to evaluate the standard ranking and difference analysis, highlight the long plate and deficiencies, and establish incentive, reward and punishment mechanism. According to the development needs of different stages, dynamic adjustment of the composition of indicators and the standard value of each index, budget value, optimal value, in order to maintain the vitality and effectiveness of the financial performance evaluation system.
【作者單位】: 中國石化集團勝利石油管理局財務資產(chǎn)部;
【分類號】:F406.72;F426.22
【正文快照】: 1.建立指標體系圍繞提高全局經(jīng)營管理水平和經(jīng)濟效益,按照影響管理局經(jīng)濟效益和經(jīng)濟運行質(zhì)量的程度進行排序,篩選出與管理局質(zhì)量效益關(guān)聯(lián)度較大、可量化考核、可比性較強的關(guān)鍵性指標,分公用工程(為保障油田勘探開發(fā)建立的輔助生產(chǎn)業(yè)務,主要包括供水、發(fā)電、供電等)、多種經(jīng)營
【相似文獻】
相關(guān)期刊論文 前1條
1 高巖芳;石寧;高愛萍;;基于主成分因子分析法的石油央企財務績效評價研究[J];財經(jīng)理論研究;2013年03期
,本文編號:1429385
本文鏈接:http://sikaile.net/kejilunwen/shiyounenyuanlunwen/1429385.html
教材專著