基于功效系数法的AE眼科绩效评价研究
发布时间：2018-12-11 20:02
【摘要】：企业的绩效评价是一种有效的、科学的企业监督管理方法,对绩效评价的过程和结果进行分析,能够反思过去、指导现在、预测未来,企业绩效评价受到了人们越来越广泛的关注。运用功效系数法进行企业绩效评价,可以求出比较客观、准确的综合得分,有助于企业客观了解企业绩效状况,达到准确、公正评价企业绩效的目的。文章以我国第一家眼科医疗上市公司AE眼科为研究对象,基于AE眼科所处的医疗服务业的特征和公司具体的发展情况,运用案例分析和对比分析的方法,对AE眼科进行绩效评价做了可行性分析。然后在总结前人的研究结论基础上,构建企业绩效评价指标体系及其标准值,选取和建立功效系数法指标及其计算公式,并且运用功效系数法从盈利能力、营运能力、偿债能力、发展能力和补充能力五个方面对AE眼科的绩效进行评价和分析。纵向评价分析结果表明,AE眼科在2011-2015年间各项能力评分值均处于稳定上升的水平阶段,其中盈利能力、营运能力和补充能力评分均值保持在0.6以上,处于行业良好水平,发展能力逐年提升,甚至在2015年取得1分的好成绩,而偿债能力评分值每年都保持在1分,达到行业优秀水平。横向评价分析结果表明,AE眼科综合绩效评分值优于通策医疗,但在盈利能力和补充能力得分上较差。总体来看,AE眼科依靠其独特的“三级连锁”以及“合伙人制度”的商业模式在企业财务绩效表现上取得了较大的优势,但是仍存在着应收账款回收情况不容乐观、存货未能得到有效管理、募集资金没有得到有效利用等不足之处。最后文章针对研究中存在的问题,提出了相应的建议:一是需要防范潜在的医疗风险,实现均衡发展;二是要加强对资本的运营,加快扩张速度;三是做好存货管理工作,强化应收账款的回收。文章的贡献在于为AE眼科的股东、债权人、供应商等利益相关者的决策提供了一定的参考,也为我国将要进入医疗服务行业的民营企业的发展提供一定启发,促进我国医疗服务业的健康发展。
[Abstract]:Enterprise performance evaluation is an effective and scientific method of enterprise supervision and management. The analysis of the process and results of performance evaluation can reflect on the past, guide the present and predict the future. People pay more and more attention to enterprise performance evaluation. The efficiency coefficient method can be used to evaluate the performance of enterprises, which can obtain more objective and accurate comprehensive scores, which is helpful for enterprises to understand the performance of enterprises objectively, and to achieve the purpose of accurate and fair evaluation of the performance of enterprises. This article takes AE ophthalmology, the first listed ophthalmology company in China, as the research object, based on the characteristics of the medical service industry of AE ophthalmology and the specific development of the company, using the method of case analysis and comparative analysis. The feasibility of AE ophthalmology performance evaluation was analyzed. Then, on the basis of summarizing the former research conclusions, the paper constructs the enterprise performance evaluation index system and its standard value, selects and establishes the efficiency coefficient method index and its calculation formula, and applies the efficiency coefficient method from the profit ability, the operation ability. The performance of AE ophthalmology was evaluated and analyzed from five aspects: solvency, development ability and supplementary ability. The results of longitudinal evaluation and analysis showed that the scores of AE ophthalmology were steadily rising in 2011-2015, in which the mean of profitability, operating ability and supplementary ability remained above 0.6. At a good level of the industry, the ability of development has been improved year by year, and even achieved a good score in 2015, while the score of solvency is maintained at 1 every year, reaching the level of industry excellence. The results of horizontal evaluation showed that the comprehensive performance score of AE ophthalmology was better than that of Tongshan Medical Company, but the scores of profitability and supplementary ability were poor. In general, AE ophthalmology has gained great advantages in the performance of enterprise financial performance by its unique business model of "tertiary chain" and "partner system", but there is still a situation of collection of accounts receivable that is not optimistic. The inventory is not managed effectively, and the raised funds are not used effectively. Finally, according to the existing problems in the research, the paper puts forward the corresponding suggestions: first, the need to prevent the potential medical risks, to achieve balanced development, second, to strengthen the operation of capital, to speed up the expansion rate; Third, do a good job of inventory management, strengthen the recovery of accounts receivable. The contribution of this paper is to provide some reference for the decision of shareholders, creditors, suppliers and other stakeholders of AE ophthalmology, and also to provide some inspiration for the development of private enterprises that will enter the medical service industry in our country. To promote the healthy development of China's medical service industry.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.5
本文编号：2373139
[Abstract]:Enterprise performance evaluation is an effective and scientific method of enterprise supervision and management. The analysis of the process and results of performance evaluation can reflect on the past, guide the present and predict the future. People pay more and more attention to enterprise performance evaluation. The efficiency coefficient method can be used to evaluate the performance of enterprises, which can obtain more objective and accurate comprehensive scores, which is helpful for enterprises to understand the performance of enterprises objectively, and to achieve the purpose of accurate and fair evaluation of the performance of enterprises. This article takes AE ophthalmology, the first listed ophthalmology company in China, as the research object, based on the characteristics of the medical service industry of AE ophthalmology and the specific development of the company, using the method of case analysis and comparative analysis. The feasibility of AE ophthalmology performance evaluation was analyzed. Then, on the basis of summarizing the former research conclusions, the paper constructs the enterprise performance evaluation index system and its standard value, selects and establishes the efficiency coefficient method index and its calculation formula, and applies the efficiency coefficient method from the profit ability, the operation ability. The performance of AE ophthalmology was evaluated and analyzed from five aspects: solvency, development ability and supplementary ability. The results of longitudinal evaluation and analysis showed that the scores of AE ophthalmology were steadily rising in 2011-2015, in which the mean of profitability, operating ability and supplementary ability remained above 0.6. At a good level of the industry, the ability of development has been improved year by year, and even achieved a good score in 2015, while the score of solvency is maintained at 1 every year, reaching the level of industry excellence. The results of horizontal evaluation showed that the comprehensive performance score of AE ophthalmology was better than that of Tongshan Medical Company, but the scores of profitability and supplementary ability were poor. In general, AE ophthalmology has gained great advantages in the performance of enterprise financial performance by its unique business model of "tertiary chain" and "partner system", but there is still a situation of collection of accounts receivable that is not optimistic. The inventory is not managed effectively, and the raised funds are not used effectively. Finally, according to the existing problems in the research, the paper puts forward the corresponding suggestions: first, the need to prevent the potential medical risks, to achieve balanced development, second, to strengthen the operation of capital, to speed up the expansion rate; Third, do a good job of inventory management, strengthen the recovery of accounts receivable. The contribution of this paper is to provide some reference for the decision of shareholders, creditors, suppliers and other stakeholders of AE ophthalmology, and also to provide some inspiration for the development of private enterprises that will enter the medical service industry in our country. To promote the healthy development of China's medical service industry.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.5
【参考文献】
中国期刊全文数据库 前10条
1 毕钰;;功效系数法在煤炭企业绩效评价中的应用——以“潞安环能”为例[J];经济师;2017年02期
2 何岚;张培林;;基于功效系数法的交通运输类企业绩效评价[J];物流技术;2016年06期
3 企业绩效评价课题研究组;王济民;蔡颖;;对功效系数法中标准值确定方法的研究[J];财务与会计;2016年12期
4 齐媛;乐琴;;电力企业增值税纳税风险评估——基于综合功效系数法[J];财会月刊;2016年14期
5 李霞;干胜道;;基于功效系数法的非营利组织财务风险评价[J];财经问题研究;2016年04期
6 郑琳莎;;功效系数法在公立医院综合绩效评价中的应用[J];卫生经济研究;2015年11期
7 朱俊卿;;EVA考核与代理问题:基于2009-2010年上市央企经验数据[J];财会通讯;2015年21期
8 陈明星;;基于平衡计分卡视角的施工企业绩效评价[J];企业改革与管理;2015年14期
9 王玉红;刘淑芳;;基于功效系数法的H光伏公司绩效评价[J];财务与会计;2015年08期
10 麻珂;丁猛;;基于功效系数法的物流作业绩效评价[J];西南民族大学学报(人文社会科学版);2015年04期
中国硕士学位论文全文数据库 前1条
1 文艺;基于功效系数法的财务风险预警方法研究[D];北京交通大学;2016年
，本文编号：2373139
本文链接：https://www.wllwen.com/guanlilunwen/jixiaoguanli/2373139.html
