邵阳市烟草公司财务绩效评价体系研究

发布时间：2018-01-05 20:25

本文关键词：邵阳市烟草公司财务绩效评价体系研究　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国烟草行业实行专营专卖政策,这项政策使得中国烟草行业在国内烟草市场占据垄断地位,成为高税收、高利润的行业,每年都给我国财政带来巨额收入。作为具有出色经济效益以及国民经济支柱的国有企业,良好的企业管理与全面的企业绩效评价是推动烟草行业长足、健康发展的重要条件。多年以来,烟草行业始终坚持在企业管理和绩效评价方面进行大胆改革与创新,取得很好的成效,使得烟草行业从整体上成为国有企业中规范管理的典范。邵阳市烟草公司积极响应上级的号召,全面贯彻落实各项管理政策与规定,在企业绩效管理方面取得了许多优秀成果,促使邵阳市烟草公司经营管理水平迈入全省先进行列。现有的绩效评价体系虽然较为综合、全面地反映了企业的经营运营状况,但是在财务绩效评价方面还存在较大的局限性,没有形成一套完整的评价体系。特别是不能够对取消法人资格以后的邵阳市烟草公司县级分公司的财务状况进行较为全面的评价。本文针对邵阳市烟草公司县级分公司的具体情况,通过实地考察调研、与县级单位管理层座谈沟通的方式,结合邵阳市烟草公司县级分公司具体情况,设计出一套专门的财务绩效评价体系。该体系以德尔菲法原理为基础,通过“三上三下、上下结合”的方式,反复按照专家小组和县级烟草分公司管理人员反馈的意见进行修改调整,最终确定该财务绩效评价体系。另外,本文对具体财务评价指标的计分方法提出综合性方案。对于不同方面的考核指标,结合烟草企业的计划性与市场性特点,得分计算方法综合考虑了历史因素、预算完成因素等,并以现有理论为基础独创出“极差比例法”,实现对考评指标的得分计算,建立起一套相对完整的财务绩效评价体系。最后,本文结合邵阳市烟草公司2010年至2013年上半年的财务数据进行具体的测算,以证实该评价体系的科学有效性,再次对相关问题进行修正,使该评价体系更趋完整、更加实用。通过建立适用于基层烟草分公司的财务绩效评价体系,对强化市级烟草公司对县级分公司的考评与管理,调动县级分公司在财务绩效管理方面的积极性与主动性,促进全市烟草系统财务管理上水平具有深远的意义。
[Abstract]:China's tobacco industry implements the monopoly policy, which makes the Chinese tobacco industry occupy a monopoly position in the domestic tobacco market and become a high-tax and high-profit industry. As a state-owned enterprise with outstanding economic benefits and the pillar of the national economy, good enterprise management and comprehensive enterprise performance evaluation is to promote the tobacco industry. Important conditions for healthy development. For many years, the tobacco industry has always insisted on bold reform and innovation in enterprise management and performance evaluation, and achieved good results. The tobacco industry as a whole has become a model of standardized management in state-owned enterprises. Shaoyang Tobacco Company actively responded to the call of the higher authorities to comprehensively implement the various management policies and regulations. In the aspect of enterprise performance management, many outstanding achievements have been made, which urges Shaoyang Tobacco Company to enter the advanced ranks of the province. Although the existing performance evaluation system is relatively comprehensive. It fully reflects the operating situation of the enterprise, but there are still some limitations in the financial performance evaluation. A complete evaluation system has not been formed, especially the financial situation of the county level branch of Shaoyang tobacco company after the disqualification of legal person can not be comprehensively evaluated. This paper aims at the county level of Shaoyang tobacco company. The details of the branch. Through the field investigation and investigation, with the county level unit management discussion communication way, unifies Shaoyang tobacco company county level branch specific situation. Designed a set of special financial performance evaluation system. This system is based on the Delphi principle, through "three up three down, up and down" way. Repeatedly according to the expert group and county tobacco branch managers feedback to modify and adjust, and finally determine the financial performance evaluation system. In addition. This paper puts forward a comprehensive plan for the scoring method of the specific financial evaluation index. For different aspects of the assessment index, combined with the planning and market characteristics of tobacco enterprises, the score calculation method synthetically considers historical factors. Budget completion factors, and on the basis of existing theories to create a "extreme proportion method", to achieve the evaluation index score calculation, to establish a relatively complete set of financial performance evaluation system. Finally. This paper combines the financial data of Shaoyang Tobacco Company from 2010 to 2013 to make a specific calculation to confirm the scientific validity of the evaluation system and to correct the related problems again. Make the evaluation system more complete and more practical. Through the establishment of a financial performance evaluation system applicable to grass-roots tobacco branch companies to strengthen the evaluation and management of county branch companies. It is of great significance to mobilize the enthusiasm and initiative of county branch in financial performance management and to promote the level of financial management of tobacco system in the whole city.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8

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