基于平衡计分卡的山东青岛烟草有限公司绩效评价研究

发布时间：2018-02-20 19:01

本文关键词： 烟草公司绩效评价平衡计分卡　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，随着我国烟草专卖制度和管理体制在改革实践中不断健全完善，我国烟草行业呈现出持续健康的发展势头，我国的烟草企业也在改革中不断发展壮大。然而，自我国加入WTO以后，我国烟草业积极开拓国际市场的同时，我国烟草行业也面临着巨大的压力，既有来自全球烟草巨头的竞争压力，又有来自本身体制改革和管理的压力。其中在来自烟草公司管理的压力中，绩效评价体系扮演者重要的角色。科学合理的绩效评价体系是现代企业实现战略发展的重要支撑，对我国烟草公司的绩效做出科学的评价对于我国整个烟草业的发展具有重要的意义。烟草企业在我国市场经济中具有特殊的垄断地位，国家对烟草业实行统一领导、垂直管理、专卖经营的管理体制。在此模式下,我国烟草业绩效考核体系主要以财务指标为基础，强调企业的资本收益状况和资产负债结构等财务指标。虽然在一定程度上对我国烟草行业的快速发展起到了积极的促进作用，使我国烟草行业保持了一个高速的发展态势，然而随着烟草业“走出去”战略的实施，这种考核体系暴露出诸多弊端，如导致企业追求高财务指标而忽视其他指标，注重眼前利益而忽视长远利益，造成企业经营的短期行为，最终导致我国烟草企业国际竞争力低下。此外，我国现行的烟草业绩效考核体系难以全面、真实的反映烟草企业的绩效，也无法满足当今烟草公司实现战略性发展的需要。本文以山东青岛烟草有限公司为研究对象，基于平衡计分卡原理，综合财务指标和非财务指标构建其绩效评价体系，对公司2008年至2012年的综合绩效发展水平进行评价，并提出优化建议，希望以此来引导我国烟草公司改善经营管理，提高管理效率。全文主要包括六个部分，其主要内容如下：第一部分为本文的绪论，主要阐明本文的选题背景，现阶段国内外学者对企业绩效管理的研究现状，并确定本文的主要研究内容和技术路线；第二部分为绩效评价相关理论概述，主要包括烟草公司绩效评价理论和平衡计分卡理论两个部分，，并对相关理论进行评述；第三部分为公司绩效评价现状分析，主要介绍公司概况，绩效评价体系现状及主要问题，并对存在的问题进行分析，最后分析公司引入平衡计分卡的必要性和可行性；第四部分是公司绩效评价指标体系设计，指标体系的构建是我们整个研究的关键，基于平衡计分卡四个维度选取合理指标全面、科学的反映公司的战略目标；第五部分涵盖第四和第五章节，是利用上文中的绩效评价指标体系和2008-2012年数据，得出公司每年度的绩效水平，并对此进行科学评价，最后提出优化对策；第六部分为结论与展望，对本文进行总结并对我国烟草企业的发展前景进行展望。
[Abstract]:Since the reform and opening up, with the continuous improvement of tobacco monopoly system and management system in the reform practice, the tobacco industry in China has shown a sustained and healthy development momentum, and the tobacco enterprises in our country are also growing in the process of reform. However, Since China's entry into WTO, the tobacco industry of our country has been actively developing the international market, at the same time, the tobacco industry of our country is also faced with enormous pressure, which comes from the competition pressure of the global tobacco giant. Among them, the performance evaluation system plays an important role in the management of tobacco companies. A scientific and reasonable performance evaluation system is an important support for the strategic development of modern enterprises. It is of great significance for the development of tobacco industry in China to make a scientific evaluation of the performance of tobacco companies in China. Tobacco enterprises have a special monopoly position in the market economy of our country. The state exercises unified leadership, vertical management and monopoly management system for the tobacco industry. The performance appraisal system of tobacco industry in our country is mainly based on financial indicators, emphasizing the financial indicators such as capital income and structure of assets and liabilities of enterprises, although to some extent, it has played a positive role in promoting the rapid development of tobacco industry in our country. The tobacco industry in our country has maintained a high speed development trend. However, with the implementation of the "going out" strategy of the tobacco industry, this examination system has exposed many disadvantages, such as leading enterprises to pursue high financial indicators while neglecting other indicators. Paying attention to immediate interests and neglecting long-term interests results in short-term behavior of enterprise management, which ultimately leads to the low international competitiveness of Chinese tobacco enterprises. In addition, the current performance appraisal system of tobacco industry in our country is difficult to be comprehensive. Reflecting the actual performance of tobacco companies, also can not meet the needs of tobacco companies to achieve strategic development. This paper takes Shandong Qingdao Tobacco Co., Ltd. as the research object, based on the balanced scorecard principle, synthesizes the financial index and the non-financial index to construct its performance appraisal system, carries on the appraisal to the company's comprehensive performance development level from 2008 to 2012. The paper mainly includes six parts. The main contents are as follows: the first part is the introduction of this paper, which mainly clarifies the background of this paper. At present, scholars at home and abroad on the status quo of corporate performance management, and determine the main research content and technical route of this paper; the second part of the performance evaluation theory overview, It mainly includes two parts: the theory of tobacco company performance evaluation and the theory of balanced scorecard, and comments on the relevant theories. The third part is the analysis of the current situation of the company performance evaluation, mainly introduces the general situation of the company, the current situation of the performance evaluation system and the main problems. Finally, the necessity and feasibility of introducing balanced scorecard into the company are analyzed. Part 4th is the design of corporate performance evaluation index system, and the construction of index system is the key of our whole research. Based on the four dimensions of the balanced Scorecard, reasonable indicators are selected to reflect the strategic objectives of the company scientifically. The 5th part covers 4th and 5th chapters, which is based on the above performance evaluation index system and 2008-2012 data. Get the annual performance level of the company, and carry on the scientific evaluation to this, finally put forward the optimization countermeasure; 6th part is the conclusion and the prospect, this article carries on the summary and the prospect to the development of our country tobacco enterprise.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F272.5

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