基于利益相关者协同理论的石油石化企业绩效评价研究

发布时间：2018-01-15 10:40

本文关键词：基于利益相关者协同理论的石油石化企业绩效评价研究　出处：《财会通讯》2014年08期 　论文类型：期刊论文

【摘要】：正石油石化行业作为我国提供基础设施产品的国民支柱型产业,具有特殊的行业特点,具体表现为上中下游一体化经营、经济敏感性强、规模经济明显、技术依赖性强且社会溢出效益性强,对其经营业绩的评价也相应有其特殊性和复杂性。目前,国内外学者并未充分重视石油石化企业的行业特点,而是采用普适性的评价指标体系,侧重于考核经济效益,且大多关注企业部门绩效、企业负责人业绩和一般员工考核等课题,对包括政府、投资人、债权人、管理层、公众对石油石化企业在社会效益、技术进步等非经济效益考核较少考量。鉴于此,本文将深入分析石油石化企业行业特点,
[Abstract]:As the national pillar industry of providing infrastructure products in our country, the petroleum and petrochemical industry is characterized by special industry characteristics, such as the integration of upstream, middle and lower reaches, strong economic sensitivity and obvious economies of scale. Technology dependence and social spillover benefit is strong, the evaluation of its business performance has its own particularity and complexity. At present, domestic and foreign scholars have not fully attached importance to the characteristics of petroleum and petrochemical enterprises. Instead of using a universal evaluation index system, focusing on the assessment of economic benefits, and most of the focus on the performance of the enterprise sector, corporate performance and general staff assessment, including the government, investors, creditors and other topics. The management and the public pay little attention to the assessment of non-economic benefits of petroleum and petrochemical enterprises, such as social benefits and technological progress. In view of this, this paper will analyze the characteristics of petroleum and petrochemical enterprises in depth.
【作者单位】：河北诚业建设工程有限责任公司;
【分类号】：F426.72;F426.22;F406.72
【正文快照】： 石油石化行业作为我国提供基础设施产品的国民支柱型产业,具有特殊的行业特点,具体表现为上中下游一体化经营、经济敏感性强、规模经济明显、技术依赖性强且社会溢出效益性强,对其经营业绩的评价也相应有其特殊性和复杂性。目前,国内外学者并未充分重视石油石化企业的行业特点

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