基于可变模糊集理论的钢铁企业绩效综合评价

发布时间：2018-05-04 23:22

本文选题：可变模糊集理论 + 平衡计分卡　；参考：《昆明理工大学》2017年硕士论文

【摘要】：钢铁行业与建筑业、运输业、制造业及其他众多产业息息相关,是国家经济发展的重要基础产业。2016年8月,国家发改委向各省下达“十三五”节能减排任务,钢铁行业作为我国节能减排的重点对象之一,在各省市节能减排任务中担任重要角色。同时,我国钢铁企业质量竞争力处于全球钢铁行业中下游水平,使得我国钢铁企业“走出去”战略步履维艰。科学合理的企业绩效评价是一个企业实现有效治理的基础,对提高经营管理水平具有重要的意义。国内外众多学者从多个角度对企业绩效进行了深入研究,取得了丰硕的研究成果。然而,如何构建一个符合当前中国节能减排要求和体现钢铁企业质量建设水平的企业绩效综合评价指标体系尚需进一步探索。另外,现有钢铁企业绩效评价方法难以解决评价过程中存在的等级识别和动态可变。因此,在钢铁企业绩效综合评价方法方面也需进一步深入研究。本文结合钢铁企业“三高”特点和国家节能减排相关政策,在平衡计分卡(Balanced Score Card,BSC)理论的基础上,提出增加节能减排维度,并且在内部营运维度中增加质量水平指标,构建包括财务、顾客、内部营运、学习成长和节能减排五个维度的钢铁企业绩效综合评价指标体系,以此完善评价指标体系研究。此外,针对现有钢铁企业绩效评价方法难以解决评价过程中存在的等级识别和模糊概念在时间、条件和空间上的可变性,本文基于可变模糊集理论和组合权重优化的思想,构建组合权重优化的钢铁企业绩效可变模糊综合评价新模型。新模型的构建步骤为:搜集钢铁企业待评价指标特征值,构建特征值矩阵;通过层次分析法(Analytic Hierarchy Process,AHP)和可变模糊迭代法分别计算主观权重和客观权重,利用最小相对信息熵“融合”主客观权重,得到组合权重优化的指标权重;依据相关文件或者相关专家意见获得评价指标的标准区间矩阵,并得到范围域矩阵和点值矩阵;计算钢铁企业评价指标的相对隶属度和归一化得综合相对隶属度;应用级别特征值公式获得待评价对象所属等级的级别特征值,并判断钢铁企业待评价对象的所属等级。为了展现新模型的计算过程,并证明其科学合理性,本文以B钢铁企业为例,对B钢铁企业2012-2015年的企业综合绩效进行了案例分析。新模型评价结果为:2012-2015年,B钢铁企业综合绩效的等级特征值分别为1.88、1.86、1.83、2.03,对应等级分别为“优秀"-"良好”、“优秀"-"良好”、“优秀"-"良好”、“良好”。以上研究表明:利用新模型得到的评价结果符合B钢铁企业的实际发展状况,证明了新模型的科学合理性;新模型通过相对隶属度的概念,实现了当评价指标的标准区间发生变化时,绩效评价可随之变动的动态可变。本论文的研究既可为企业绩效的后续研究提供一定的借鉴和参考,又可为政府提供一种钢铁企业运营状况评价思路。
[Abstract]:The iron and steel industry is closely related to the construction, transportation, manufacturing and many other industries, and is an important basic industry for the country's economic development. In August 2016, the National Development and Reform Commission issued the 13th Five-Year Plan to the provinces to save energy and reduce emissions. As one of the key targets of energy saving and emission reduction in China, iron and steel industry plays an important role in the task of energy saving and emission reduction in provinces and cities. At the same time, the quality competitiveness of Chinese iron and steel enterprises is in the middle and lower reaches of the global steel industry, which makes the "going out" strategy of our country's iron and steel enterprises difficult. Scientific and reasonable evaluation of enterprise performance is the basis for an enterprise to achieve effective governance, and it is of great significance to improve the level of management. Many scholars at home and abroad have carried on the thorough research to the enterprise performance from many angles, has obtained the rich research result. However, how to construct a comprehensive evaluation index system of enterprise performance that meets the requirements of energy saving and emission reduction in China and reflects the quality construction level of iron and steel enterprises still needs to be further explored. In addition, the existing performance evaluation methods of iron and steel enterprises are difficult to solve the problem of grade identification and dynamic variability in the process of evaluation. Therefore, in the iron and steel enterprise performance comprehensive evaluation method also needs further research. According to the characteristics of "three High" and the relevant policies of national energy saving and emission reduction, this paper proposes to increase the dimension of energy saving and emission reduction, and to increase the quality level index in the dimension of internal operation, on the basis of the theory of balanced Scorecard balanced Score Card. This paper constructs a comprehensive evaluation index system of iron and steel enterprise performance including finance, customer, internal operation, learning growth and energy saving and emission reduction, so as to perfect the evaluation index system. In addition, in view of the fact that the existing performance evaluation methods of iron and steel enterprises are difficult to solve the variability of the hierarchy recognition and fuzzy concepts in time, condition and space, this paper is based on the idea of variable fuzzy set theory and combinatorial weight optimization. A new fuzzy comprehensive evaluation model of variable performance of iron and steel enterprises is constructed based on combination weight optimization. The construction steps of the new model are as follows: collecting the index eigenvalues of iron and steel enterprises to be evaluated, constructing eigenvalue matrix, calculating subjective weight and objective weight by Analytic Hierarchy process AHPP and variable fuzzy iterative method, respectively. Using the minimum relative information entropy to "fuse" the subjective and objective weights, the index weight of the combination weight optimization is obtained, the standard interval matrix of the evaluation index is obtained according to the relevant documents or expert opinions, and the range matrix and the point value matrix are obtained. The relative membership degree and normalized relative membership degree of the evaluation index of iron and steel enterprises are calculated, and the rank eigenvalue of the grade of the object to be evaluated is obtained by applying the rank eigenvalue formula, and the grade of the object to be evaluated in the iron and steel enterprise is judged. In order to show the calculation process of the new model and to prove its scientific rationality, this paper takes B iron and steel enterprise as an example to analyze the enterprise's comprehensive performance in 2012-2015. The evaluation results of the new model are as follows: the grade characteristic values of the comprehensive performance of iron and steel enterprises from 2012 to 2015 are 1.88 / 1.86 / 1.83 / 2.03, respectively, and the corresponding grades are "excellent"-"good" and "good" respectively. The above research shows that the evaluation results obtained by using the new model accord with the actual development situation of B iron and steel enterprises, and prove the scientific rationality of the new model, and the new model adopts the concept of relative membership degree. When the standard interval of the evaluation index changes, the performance evaluation can change dynamically. The research in this paper can not only provide some reference for the follow-up study of enterprise performance, but also provide a train of thought for the government to evaluate the operation status of iron and steel enterprises.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31

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