本文選題：石油石化　切入點：企業(yè)績效評價研究　出處：《西南交通大學》2017年碩士論文　論文類型：學位論文

【摘要】：在經(jīng)濟全球化的格局下,由于受到國際油價的影響,我國石油化工行業(yè)逐步開放,我國石油化工企業(yè)面臨的外部競爭日趨激烈。由于石油石化行業(yè)的特殊性,傳統(tǒng)企業(yè)的績效評價不利于企業(yè)持續(xù)、穩(wěn)定的發(fā)展;企業(yè)在追求經(jīng)濟利益最大化的同時應履行對社會和環(huán)境的責任。在這種背景下要求企業(yè)在關注財務績效的同時應加強對企業(yè)在社會和環(huán)境兩方面與其他利益相關者的關系。將三重底線理論運用到石油石化企業(yè)績效評價體系當中,有助于企業(yè)在追求經(jīng)濟利益的同時自覺履行環(huán)境職責與社會責任,從而促進企業(yè)的可持續(xù)發(fā)展。本文從以下幾個方面,將三重底線理論應用到企業(yè)的業(yè)績評價:本文首先對選題背景及意義,研究思路及方法,三重底線理論、企業(yè)績效評價國內外文獻綜述進行闡述。論述石油石化產(chǎn)業(yè)特點及三重底線理論的相關理論。基于三重底線理論并結合石油石化行業(yè)的特殊性從財務、環(huán)境、社會三個方面構建績效評價體系。本文使用層次分析法確定各項指標權重,對財務指標和非財務指標分別論述相對應的處理方法。通過對中國石油化工集團和中國石油天然氣股份有限公司的案例分析以證明本文所構建的績效評價指標體系的適用性。從理論以及實踐方面將三重底線理論運用到績效評價指標體系當中。文章最后對石油石化企業(yè)績效評價進行總結以及說明不足之處。本文通過構建石油石化企業(yè)的績效評價體系并以中國石油化工集團和中國石油天然氣為例,得出中國石油化工集團和中國石油天然氣股份有限公司的企業(yè)績效評價分值。中石化2013-2015年的分值不同且浮動較大,但是績效評級均為B+。中石油2013、2014年的績效評價均為B+,但在2015年績效評價為B~-。
[Abstract]:Under the economic globalization pattern, because of the influence of the international oil price, the petrochemical industry of our country gradually opens up, the external competition that our country petrochemical enterprise faces day by day, because of the particularity of petroleum and petrochemical industry, The performance evaluation of traditional enterprises is not conducive to the sustainable and stable development of enterprises; Enterprises should fulfill their social and environmental responsibilities while pursuing the maximization of economic benefits. In this context, enterprises should pay more attention to their financial performance while strengthening their social and environmental relationship with other interests. Applying the triple bottom line theory to the performance evaluation system of petroleum and petrochemical enterprises, It is helpful for enterprises to fulfill their environmental and social responsibilities while pursuing economic benefits, thus promoting the sustainable development of enterprises. The triple bottom line theory is applied to the performance evaluation of the enterprise. Firstly, the background and significance of the selected topic, the research ideas and methods, the triple bottom line theory, and the triple bottom line theory are discussed in this paper. Based on the theory of triple bottom line and combined with the particularity of petroleum and petrochemical industry, the paper expounds the characteristics of petroleum and petrochemical industry and the related theories of triple bottom line theory. In this paper, AHP is used to determine the weight of each index. The corresponding treatment methods of financial index and non-financial index are discussed respectively. Through the case analysis of China Petrochemical Group and China National Petroleum and Gas Co., Ltd., it is proved that the performance evaluation index body is constructed in this paper. The application of triple bottom line theory to the performance evaluation index system in theory and practice. Finally, the paper summarizes the performance evaluation of petroleum and petrochemical enterprises and explains its shortcomings. The performance evaluation system of petroleum and petrochemical enterprises, and taking China Petrochemical Group and China National Petroleum and Natural Gas as examples, The enterprise performance evaluation scores of CNPC and CNPC are obtained. The scores of Sinopec from 2013 to 2015 are different and fluctuate, but the performance ratings are all B. PetroChina 2013 and PetroChina in 2014 are all B, In 2015, however, the performance evaluation was BF-.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.22;F272.5

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