本文選題：我國制糖上市公司 + 績效評價　； 參考：《廣西大學》2017年碩士論文

【摘要】：績效管理是企業(yè)實施目標管理的重要途徑,為生產(chǎn)改革實踐活動的成功提供了必要的經(jīng)驗和參考。我國的績效評價指標體系建設(shè)仍處于起步階段,這在很大程度上影響了績效評價的質(zhì)量,不但不能客觀全面的評價績效評估狀況,而且影響了評價結(jié)果在現(xiàn)實中的應(yīng)用,致使績效評價流于形式。首先,本文在發(fā)現(xiàn)問題的基礎(chǔ)上,對問題加以分析,并積極探索解決問題的辦法。在探索過程中綜合使用文獻整理法、對照分析以及定性分析等方法。本文首先進行了理論分析,對相關(guān)定義、特性進行了說明,與此同時分析了它的演變趨勢,對其現(xiàn)狀及構(gòu)成復雜度進行了描述,剖析了其現(xiàn)存問題。本文分別從微觀及宏觀兩個角度辨析問題的成因,將解決對策不斷細化,盡可能的完善解決方案。其次,介紹本文用于評價我國制糖上市公司績效評價的數(shù)據(jù)包絡(luò)分析法的相關(guān)內(nèi)容,通過此方法實現(xiàn)對Malmquist指數(shù)分解,進而分析我國制糖上市公司績效評價。再次,以當下流行的主要績效評價指標為依據(jù),并合理結(jié)合我國上市制糖公司的實際和績效評價的基本原則,構(gòu)建合理的我國制糖上市公司績效評價指標體系。最后,利用2001～2015年南寧糖業(yè)、貴糖股份、廣東甘化、華資實業(yè)、中糧糖業(yè)、冠農(nóng)股份、保齡寶、量子高科等我國主要制糖上市公司數(shù)據(jù),采用面板分析法進行穩(wěn)健性回歸分析,研究影響我國制糖上市公司績效評價的主要因素和影響程度,并提出行之有效的結(jié)論和建議:一是合理確定企業(yè)收支規(guī)模總量,二是優(yōu)化企業(yè)績效評價結(jié)構(gòu),三是加強績效保障制度建設(shè),四是盡快開展糖業(yè)政策改革。
[Abstract]:Performance management is an important way for enterprises to implement objective management, which provides necessary experience and reference for the success of practical activities of production reform. The construction of performance evaluation index system in our country is still in the initial stage, which to a great extent affects the quality of performance evaluation, not only cannot objectively and comprehensively evaluate the status of performance evaluation, but also affects the application of evaluation results in reality. The result is that performance evaluation is a mere formality. First of all, on the basis of finding the problem, this paper analyzes the problem and actively explores the solution to the problem. In the process of exploration, comprehensive use of literature collation, comparative analysis and qualitative analysis and other methods. In this paper, we first analyze the theory, explain the definition and characteristics, at the same time, analyze its evolution trend, describe its present situation and complexity, and analyze its existing problems. In this paper, the causes of the problem are analyzed from the micro and macro perspectives, and the solutions are refined and the solutions are improved as far as possible. Secondly, this paper introduces the relevant contents of data Envelopment Analysis (DEA) which is used to evaluate the performance of listed sugar companies in China. Through this method, the Malmquist index is decomposed, and then the performance evaluation of listed companies in China is analyzed. Thirdly, based on the current popular performance evaluation indicators, and combining the actual situation and the basic principles of performance evaluation of listed sugar companies in China, a reasonable performance evaluation index system of listed sugar companies in China is constructed. Finally, based on the data of the main sugar companies in Nanning from 2001 to 2015, Guitang Sugar, Guangdong Ganhua, Sinopec Industry, Cofco Sugar Industry, Guannong Stock, Baolingbao, Quantum Hi-tech, etc., the panel analysis method is used to carry out robust regression analysis. This paper studies the main factors and degree of affecting the performance evaluation of listed sugar companies in China, and puts forward some effective conclusions and suggestions: first, to determine the total enterprise income and expenditure scale reasonably; secondly, to optimize the structure of enterprise performance evaluation. Third, strengthen the performance guarantee system construction, fourth, carry out sugar industry policy reform as soon as possible.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F224;F426.82;F406.7

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