国有钢铁集团子公司绩效评价指标体系研究

发布时间：2019-06-07 11:24

【摘要】：随着钢铁行业产业结构的不断调整和升级，，越来越多的钢铁企业通过重组、购并等方式组建为企业集团，企业集团的组建不仅能充分整合企业的资源，发挥综合优势，还能增强企业的竞争力和风险抵御能力。但与此同时，企业集团的组建也使得钢铁企业的管理变得更加的复杂和困难，这主要是因为企业集团是由多个子公司组成的，子公司在法律上的独立性，使得母公司在很多问题上并不能直接插手管理子公司的事务。因此，母公司只能通过各种各样的管理控制手段来监督和控制子公司的经营行为，以实现整个集团的利益最大化。在众多的管理控制手段中，绩效评价占据着非常重要的地位，它不仅是促使集团战略落地的关键工具，也是评估子公司对集团贡献的重要手段。因此，研究子公司的绩效评价体系对完善国有钢铁集团子公司绩效管理体系，加强对子公司的管理控制具有非常重要的意义。本文在总结回顾相关理论与分析现状的基础上，运用平衡计分卡理论，从财务、顾客、内部运营以及学习与成长四个维度构建出国有钢铁集团子公司绩效评价模型，该评价模型的评价内容包括盈利能力、顾客管理能力、协同能力、采购能力、风险控制能力和资源保障能力等14个方面。然后在该评价模型的基础上，综合考虑母子公司管理控制模式和子公司的行业特点对子公司绩效评价的影响，分别对国有钢铁集团旗下钢铁主业上市公司、兼并重组钢铁企业、资源开发或开采、国际贸易、钢铁延伸加工、高新技术以及物流等7类子公司的绩效评价指标体系进行了设计。最后，通过实证分析论证了指标体系的科学性与可执行性，同时提出了评价指标体系的应用建议，具体为：完善预算管理体系、设立专门的子公司绩效考核工作小组、建立子公司绩效考核动态管理机制、加强集团公司与子公司的沟通。
[Abstract]:With the continuous adjustment and upgrading of the industrial structure of the iron and steel industry, more and more iron and steel enterprises are formed into enterprise groups through reorganization, merger and acquisition, and the establishment of enterprise groups can not only fully integrate the resources of enterprises and give full play to their comprehensive advantages. It can also enhance the competitiveness and risk resistance of enterprises. But at the same time, the establishment of enterprise groups also makes the management of iron and steel enterprises more complex and difficult, which is mainly due to the fact that enterprise groups are composed of multiple subsidiaries and the legal independence of subsidiaries. So that the parent company on many issues can not directly interfere in the affairs of the subsidiary. Therefore, the parent company can only monitor and control the business behavior of the subsidiary through a variety of management and control means, in order to maximize the interests of the whole group. Among the many management and control means, performance evaluation occupies a very important position. It is not only a key tool to promote the strategic landing of the group, but also an important means to evaluate the contribution of subsidiaries to the group. Therefore, it is of great significance to study the performance evaluation system of the subsidiary in order to perfect the performance management system of the subsidiary of the state-owned iron and steel group and strengthen the management and control of the subsidiary. On the basis of summing up and reviewing the relevant theories and analyzing the present situation, this paper constructs the performance evaluation model of the subsidiaries of the state-owned iron and steel group from the four dimensions of finance, customer, internal operation and learning and growth by using the balanced scorecard theory. The evaluation content of the evaluation model includes 14 aspects, such as profitability, customer management ability, coordination ability, procurement ability, risk control ability and resource guarantee ability. Then, on the basis of this evaluation model, considering the influence of parent-subsidiary management control mode and subsidiary industry characteristics on subsidiary performance evaluation, respectively, for listed companies in the main iron and steel industry of state-owned iron and steel group, merger and reorganization of iron and steel enterprises, The performance evaluation index system of seven kinds of subsidiaries, such as resource development or exploitation, international trade, iron and steel extension processing, high and new technology and logistics, is designed. Finally, through empirical analysis, this paper demonstrates the scientific nature and enforceability of the index system, and puts forward some suggestions for the application of the evaluation index system, which are as follows: perfecting the budget management system and setting up a special subsidiary performance appraisal working group. Establish the dynamic management mechanism of subsidiary performance appraisal, strengthen the communication between the group company and the subsidiary company.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.31

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