基于可持续发展的烟草商业企业绩效评价指标体系研究

发布时间：2018-05-30 16:12

本文选题：烟草商业企业 + 可持续发展　；参考：《中国海洋大学》2014年硕士论文

【摘要】：我国烟草业是实行专卖专营体制的国有垄断型行业。随着入世烟草承诺的兑现、现代企业制度的完善以及烟草行业改革的深入，烟草行业的优势已逐渐消退。作为唯一市场经营主体的烟草商业企业，其市场竞争程度也日趋激烈。为此，烟草商业企业在客观上日益面临着如何尽快地提升自身的经营管理水平，以有效地应对越来越激烈的市场竞争，保障企业的可持续发展。绩效评价作为提高企业经营管理水平及其绩效的重要工具，能够增强部门的运行效率、提高员工的职业技能、推动企业的良性发展。因此，研究制定一套符合烟草市场需求、适应烟草体制改革发展趋势、引导烟草商业企业经营、满足员工利益要求的绩效评价体系，对烟草商业企业绩效效度的提高以及可持续发展具有重要意义。本文通过对绩效评价理论的研究分析，阐释了绩效评价体系的构成要素及应用价值，为后续研究奠定了较为扎实的理论支撑。以此为基础，，根据国内外烟草行业发展现状及管理特点、烟草商业企业绩效评价历史和现状分析，从可持续发展的角度，针对当前我国烟草商业企业绩效评价中所存在的问题及其问题产生的原因，重新设计烟草商业企业的绩效考核指标。具体的分析路径是以可持续发展评价指标体系建立的一般过程与方法为基础，按照能够更好地实现烟草行业的经济效益与社会效益的基本目标，提出了烟草公司必须建立行之有效且具备可操作性的绩效评价体系。在一般性分析的基础上，本文根据市级烟草公司绩效评价体系构建过程中所面临的种种问题，从可持续发展的角度，创新性地提出了构建市级烟草公司绩效评价体系的必要性，并对构建市级烟草公司绩效评价体系做出有益的实践探索。
[Abstract]:China's tobacco industry is a monopoly system of state-owned monopoly industry. With the fulfillment of the promise of entering WTO, the perfection of modern enterprise system and the deepening of the reform of tobacco industry, the advantages of tobacco industry have gradually receded. As the sole market operator, the market competition of tobacco commercial enterprises is becoming more and more fierce. Therefore, tobacco commercial enterprises are faced with how to improve their management level as soon as possible in order to effectively cope with the increasingly fierce market competition and ensure the sustainable development of enterprises. As an important tool to improve the management level and performance of enterprises, performance evaluation can enhance the efficiency of departments, improve the professional skills of employees, and promote the healthy development of enterprises. Therefore, a set of performance evaluation system to meet the needs of the tobacco market, adapt to the development trend of tobacco system reform, guide the management of tobacco commercial enterprises and meet the needs of employees' interests is studied. It is of great significance to improve the performance validity and sustainable development of tobacco business enterprises. Through the research and analysis of the performance evaluation theory, this paper explains the constituent elements and application value of the performance evaluation system, which lays a solid theoretical support for the follow-up research. Based on this, according to the development and management characteristics of tobacco industry at home and abroad, the history and current situation of tobacco commercial enterprise performance evaluation are analyzed, and from the perspective of sustainable development, Aiming at the problems existing in the performance evaluation of tobacco commercial enterprises in our country and the causes of the problems, the performance evaluation index of tobacco commercial enterprises is redesigned. The specific analysis path is based on the general process and method of establishing the evaluation index system of sustainable development, according to the basic goal of better realizing the economic and social benefits of tobacco industry. It is pointed out that tobacco companies must establish an effective and operable performance evaluation system. On the basis of general analysis, according to the problems faced in the process of constructing the performance evaluation system of municipal tobacco companies, this paper innovatively puts forward the necessity of constructing the performance evaluation system of municipal tobacco companies from the perspective of sustainable development. And to construct the city level tobacco company performance appraisal system to make the beneficial practice exploration.
【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】：F272.5;F426.8

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