煤电铝一体化经营企业绩效评价和提升策略研究

发布时间：2018-04-03 08:23

本文选题：煤电铝一体化　切入点：企业　出处：《广西大学》2017年硕士论文

【摘要】：煤电铝一体化经营是未来发展的趋势,但是仍然没有成熟、公认的绩效评价方法。将循环经济理念引入煤电铝一体化经营企业绩效评价,建立煤电铝一体化经营企业绩效评价指标体系和评价模型,并结合案例分析提出煤电铝一体化经营企业绩效提升的基础策略。主要研究结果如下:(1)概述了煤电铝一体化经营、循环经济和企业绩效评价的概念,介绍了循环经济理论及其在绩效评价中的应用、循环经济与现有绩效评价理论和方法的耦合以及煤电铝一体化经营企业绩效评价的发展趋势;分析企业绩效提升的研究现状,指出了煤电铝一体化经营企业绩效评价和提升的发展趋势。(2)分析了煤电铝一体化经营企业的绩效评价的构成要素,给出了煤电铝一体化经营企业绩效评价的基本原则,构建了煤电铝一体化经营企业的绩效指标体系。指标体系的准则层共有4个,分别为经济效益、循环效益、环境效益和社会效益,方案层则由20个具体的评价指标构成,充分体现了“3R原则”和“3B原则”,为开展煤电铝一体化经营企业绩效评价提供了科学依据。(3)在专家打分法的基础上利用层次分析法为煤电铝一体化经营企业绩效评价指标体系赋予了权重和评价标准,采用加权法建立了煤电铝一体化经营企业的绩效评价模型,并建立了煤电铝一体化经营企业综合绩效评价标准。(4)提出了煤电铝一体化经营企业绩效提升的基本策略。按照“3R+3B原则”和层次性原则,根据煤电铝一体化经营企业绩效评价指标体系,从经济效益、循环效益、环境效益和社会效益四个方面,针对具体指标体系,提出针对性的绩效提升策略,为煤电铝一体化经营企业绩效提升提供理论依据。(5)以BK集团为例进行煤电铝一体化经营企业绩效评价和提升研究。结果表明,BK集团煤电铝一体化经营绩效综合得分4.01分,达标率为80.2%,其中经济效益、循环效益、环境效益和社会效益的标率分别为93.8%、67.7%、52.6%和78.5%。BK集团煤电铝一体化经营绩效良好,但是准则层之间的绩效的差异较大。给出了BK集团煤电铝一体化经营绩效提升的具体对策,包括经济效益、环境效益、社会效益和循环效益的绩效提升策略,也为类似企业提供有益借鉴。
[Abstract]:The integrated operation of coal, electricity and aluminum is the trend in the future, but there is still no mature and accepted performance evaluation method.The concept of circular economy is introduced into the performance evaluation of integrated coal, electricity and aluminum enterprises, and the performance evaluation index system and evaluation model of integrated coal, electricity and aluminum enterprises are established.Combined with the case analysis, the paper puts forward the basic strategy of improving the performance of integrated coal, electricity and aluminum enterprises.The main results are as follows: (1) the concepts of integrated operation of coal, electricity and aluminum, circular economy and enterprise performance evaluation are summarized, and the theory of circular economy and its application in performance evaluation are introduced.The coupling of circular economy and existing theories and methods of performance evaluation, and the development trend of performance evaluation of integrated coal, electricity and aluminum enterprises.This paper points out the development trend of performance evaluation and promotion of integrated coal, electricity and aluminum enterprises. It analyzes the constituent elements of the performance evaluation of integrated coal, electricity and aluminum enterprises, and gives the basic principles of performance evaluation of integrated coal, electricity and aluminum enterprises.The performance index system of integrated coal, electricity and aluminum enterprises is constructed.There are four criterion layers in the index system, which are economic benefit, cycle benefit, environmental benefit and social benefit respectively. The scheme layer is composed of 20 concrete evaluation indexes, which fully embodies the "3R principle" and "3B principle".This paper provides a scientific basis for the performance evaluation of integrated coal, electricity and aluminum enterprises. On the basis of the expert scoring method, the paper gives weight and evaluation standard to the performance evaluation index system of the integrated coal, electricity and aluminum enterprises by using the Analytic hierarchy process (AHP).The performance evaluation model of integrated coal, electricity and aluminum enterprises is established by using weighted method, and the comprehensive performance evaluation standard of integrated coal, electricity and aluminum enterprises is established. The basic strategy of improving the performance of integrated coal, electricity and aluminum enterprises is put forward.According to the "3R 3B principle" and the hierarchy principle, according to the performance evaluation index system of integrated coal, electricity and aluminum enterprises, this paper aims at the specific index system from four aspects: economic benefit, circulation benefit, environmental benefit and social benefit.Put forward the targeted performance promotion strategy to provide a theoretical basis for the performance promotion of integrated coal, electricity and aluminum enterprises. (5) take BK Group as an example to evaluate and promote the performance of integrated coal, electricity and aluminum enterprises.The results showed that BK group had a comprehensive score of 4.01 points and a standard rate of 80.2%, in which the standard rates of economic benefit, circulation benefit, environmental benefit and social benefit were 93.875% and 52.6%, respectively, and 78.5%.BK group had good performance in integrated operation of coal, electricity and aluminum.But the performance of the criterion layer varies greatly.The specific countermeasures for improving the performance of integrated operation of coal, electricity and aluminum in BK Group are given, including the performance promotion strategies of economic benefit, environmental benefit, social benefit and circulation benefit, which can also provide useful reference for similar enterprises.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.32;F426.61;F426.21

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