监狱企业财务绩效评价研究

发布时间：2018-04-09 13:09

本文选题：监狱企业　切入点：财务绩效　出处：《华北电力大学》2016年硕士论文

【摘要】：监狱企业改革已在全国推广实行,新的监狱企业模式已经建立。但是具体到每个监狱企业的经营管理理念和方法却没有跟上改革的步伐,致使一些监狱企业生产经营仍然处于困境之中。财务绩效评价是对企业进行管理的有效工具,但是针对监狱企业的财务绩效评价体系尚未建立。国务院在批复司法部改革方案的意见中指出,监狱企业为改造罪犯服务,但也要讲求效益。因此,需要根据国务院对监狱企业的这一定位构建一套适用于监狱企业的财务绩效评价体系,来提高监狱企业的生产经营管理水平。本文通过借鉴国内外财务绩效评价的相关理论、文献,紧紧抓住监狱企业区别于其他企业的特殊性,运用文献资料法、比较分析法、实例研究法等方法,以B监狱企业为例,研究了监狱企业财务绩效评价体系的设计与应用问题。文章首先以绪论开篇,着重探讨该课题的研究意义和现实背景,以及学术领域内的研究成果和研究所涉及的概念,还有关于本课题主要的研究内容、思路以及方法;第二部分着重研究了监狱企业的发展历程、性质以及特征,并对评价体系的构成要素进行了分析;第三部分对现行企业绩效评价体系和评价方法进行了研究分析;第四部分主要研究监狱企业财务绩效评价指标体系的构建、评价标准的设定以及评价方法的设计;第五部分为实例分析,对B监狱企业进行评价,并给出提升其绩效的建议;第六部分为研究成果和结论,介绍了本研究的适用范围、特点、理论价值与应用价值,并总结工作的不足以及下一步完善研究的方向。本文构建的监狱企业财务绩效评价指标体系时充分考虑了监狱企业的实际情况,将监狱企业所担负的社会使命融入到财务绩效评价中,弥补了以往监狱企业财务绩效评价片面性的不足;根据实地调查获取的数据结合中央企业绩效考核办法中给出的指标标准值,设定了符合监狱企业实际情况的指标标准值;设计了全新的绩效评分计算方法,即缩倍加减分法,降低了以往评分计算方法对企业绩效评价结果影响较大的弊端。本文所构建的监狱企业财务绩效评价体系,对监狱企业进行财务绩效考核评价工作具有较强的实用价值。
[Abstract]:Prison enterprise reform has been popularized and implemented nationwide, and a new prison enterprise model has been established.However, the concept and methods of operation and management of each prison enterprise have not kept up with the pace of reform, and some prison enterprises are still in a difficult position.Financial performance evaluation is an effective tool for enterprise management, but the financial performance evaluation system for prison enterprises has not yet been established.The State Council pointed out in its comments on the reform plan of the Ministry of Justice that prison enterprises should serve the reform of criminals, but they should also pay attention to efficiency.Therefore, it is necessary to construct a set of financial performance evaluation system suitable for prison enterprises according to this orientation of the State Council, in order to improve the level of production and management of prison enterprises.By referring to the relevant theories and literature of financial performance evaluation at home and abroad, this paper firmly grasps the particularity of prison enterprises that are different from other enterprises, and applies the methods of literature, comparative analysis, case study and so on, taking B prison enterprises as an example.This paper studies the design and application of financial performance evaluation system in prison enterprises.The article begins with the introduction, focusing on the research significance and realistic background of the subject, the research results in the academic field and the concepts involved in the research, as well as the main research contents, ideas and methods of this subject.The second part focuses on the development process, nature and characteristics of the prison enterprise, and analyzes the elements of the evaluation system, the third part of the current enterprise performance evaluation system and evaluation methods for research and analysis;The fourth part mainly studies the construction of financial performance evaluation index system of prison enterprises, the setting of evaluation standards and the design of evaluation methods, the fifth part is the case analysis, the evaluation of B prison enterprises, and gives some suggestions to improve their performance.The sixth part is the research results and conclusions, introduces the scope of application, characteristics, theoretical value and application value of this study, and summarizes the shortcomings of the work and the next step to improve the research direction.When this article constructs the prison enterprise financial performance appraisal index system, has considered the prison enterprise actual situation fully, will the prison enterprise shoulder the social mission into the financial performance appraisal,It makes up for the one-sidedness of financial performance evaluation of prison enterprises in the past. According to the data obtained from field investigation and the standard value of indicators given in the methods of performance evaluation of central enterprises, the standard value of indicators is set up in accordance with the actual situation of prison enterprises.In this paper, a new method of calculating performance score is designed, that is, the method of reduction, doubling and subtraction, which reduces the disadvantage that the former method has great influence on the result of enterprise performance evaluation.The financial performance evaluation system constructed in this paper has a strong practical value for the evaluation of the financial performance of the prison enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D926.7

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