YQF公司综合绩效评价研究

发布时间：2018-12-15 00:13

【摘要】：在我国GDP增长势头强劲的大背景下，中国的经济活力被充分释放时，但是代表收入差距的基尼系数值却逐年增高。如何解决公平与效率的问题，，不仅是执政者亟待解决的严肃课题，也是集团化国有企业迫在眉睫的任务。作为集团化国有企业中比较有影响力的长春一汽集团为了对子公司工资分配实现公平与效率的统一，与吉林大学的专家展开合作，本文依托于此契机，采用综合绩效评价方法量化评价子公司的绩效状况。综合绩效评价体系参照国资委的企业绩效标准值，再结合对一汽集团的深入调研，运用企业访谈法，专家调研法等多种方法，实现财务指标与非财务指标的统一及量化，形成了对子公司合理量化的评价结果，为一汽集团下一步的工资方案改革提供坚实的基础。集团化的国有企业拥有众多的分子公司，随着经济的飞速发展，现有绩效考核的弊端已经越来越明显，比如现有的绩效考核体系已无法客观真实的反映出子公司的实际运营状态，进行绩效考核的结果也无法成为母公司进一步决策的的依据，母公司如何实现对分子公司有效的绩效考核已经成为国有企业关注的焦点。基于现在国有企业对分子公司绩效评价的关注，再结合现有国家政策的规定，本文在阅读大量文献的基础上，为汽车行业的集团化国有企业，设计出综合绩效评价体系，将考量分子公司的财务指标与非财务指标有效的结合起来，选取出能够多维度，多层面综合全面的反映分子公司营运情况的指标，并设计出合理的权重水平，对集团化企业的所有分子公司的绩效实现量化的评价。首先，前两章介绍了本文的写作背景及研究方法，对绩效管理的相关概念及理论进行了梳理，并结合当前国家对行业的有关规定，为提出综合绩效评价体系奠定了理论基础。然后，选取出能够客观反映子公司运营水平的财务指标及非财务指标，根据现有的国家部委的准则再结合企业的实际经营情况设计出相应的权重。采用功效系数法与企业访谈调研法等方法，进行绩效考核，选取同行业的营运水平作为评价参照，得出子公司综合绩效评价的量化得分，从而明确子公司在同行业的位置。并且设计出综合绩效评价的实施方法。最后，以一汽集团的子公司YQF公司为例，以YQF公司的财务数据及公司日常运营资料为基础，运用综合绩效评价体系得出量化的评价结果。然后对YQF公司提出具体的综合绩效评价体系的实施过程。限于篇幅，其它分子公司的评价方法与其相同，不作赘述。这样得出一汽集团所有分子公司的综合绩效评价结果。母公司就可以以此绩效评价结果为依据，设计出更为合理的工资分配方案。
[Abstract]:Under the background of strong GDP growth in China, the economic vitality of China is fully released, but the Gini coefficient, which represents the income gap, increases year by year. How to solve the problem of fairness and efficiency is not only a serious problem to be solved by the rulers, but also an urgent task for collectivized state-owned enterprises. As an influential state-owned enterprise, Changchun FAW Group cooperated with the experts of Jilin University in order to realize the unity of fairness and efficiency in the wage distribution of its subsidiary company. This paper relies on this opportunity. The comprehensive performance evaluation method is used to quantitatively evaluate the performance of subsidiary companies. The comprehensive performance evaluation system refers to the standard value of enterprise performance of SASAC, combined with the in-depth investigation of FAW Group, the use of enterprise interview, expert investigation and other methods to achieve the unity and quantification of financial indicators and non-financial indicators. A reasonable quantitative evaluation of the subsidiary company is formed, which provides a solid foundation for the next wage reform of FAW Group. With the rapid development of the economy, the drawbacks of the existing performance appraisal have become more and more obvious. For example, the existing performance appraisal system can no longer reflect the actual operating state of the subsidiary company objectively and realistically, and the results of the performance appraisal can not become the basis for the parent company to make further decisions. How to realize the effective performance appraisal of the subsidiary company has become the focus of the state-owned enterprises. Based on the attention of state-owned enterprises to the performance evaluation of sub-subsidiary companies, and combined with the existing national policies, this paper designs a comprehensive performance evaluation system for state-owned enterprises in the automotive industry based on reading a large number of documents. Combining the financial index and non-financial index of the sub-subsidiary company effectively, select the index which can reflect the operating condition of the sub-subsidiary company in a multi-dimensional, multi-level and comprehensive way, and design a reasonable weight level. The performance of all sub-subsidiaries of the collectivized enterprise is evaluated quantitatively. First, the first two chapters introduce the writing background and research methods of this paper, combing the related concepts and theories of performance management, and combining with the current national regulations on the industry, to lay a theoretical foundation for the proposed comprehensive performance evaluation system. Then, select the financial index and non-financial index which can objectively reflect the operating level of the subsidiary company, and design the corresponding weight according to the existing standards of the national ministry and combined with the actual operating situation of the enterprise. By using efficiency coefficient method and enterprise interview investigation method, the performance evaluation is carried out, and the operation level of the same industry is selected as the evaluation reference, and the quantitative score of the comprehensive performance evaluation of the subsidiary company is obtained, so as to clarify the position of the subsidiary company in the same industry. And the implementation method of comprehensive performance evaluation is designed. Finally, taking YQF Company, a subsidiary of FAW Group, as an example, based on the financial data of YQF Company and the daily operation data of the company, the quantitative evaluation results are obtained by using the comprehensive performance evaluation system. Then the implementation process of the comprehensive performance evaluation system is put forward for YQF Company. Limited space, other sub-subsidiary evaluation method and its same, do not repeat. In this way, the results of comprehensive performance evaluation of all branches and subsidiaries of FAW Group are obtained. The parent company can design a more reasonable salary distribution scheme based on the result of performance evaluation.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F426.471

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