石化企业绩效评价体系研究

发布时间：2018-06-05 15:22

本文选题：绩效评价 + 石化企业　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：目前,石油化工行业市场逐步开放,我国石化企业面临的竞争日益激烈。我国大部分石化企业以财务指标作为企业绩效评价的主要手段,没有将企业的经营战略目标以及利润驱动因素与绩效评价体系相结合,从而不能适应日益激烈的行业竞争。因此,我国石化企业绩效评价方法亟需改进。本文首先介绍了研究的背景及意义,随后对国内外绩效评价研究现状进行了阐述,接着说明了文章的研究思路和研究方法。其次介绍绩效评价的相关理论基础及平衡计分卡理论。分析了石化企业绩效评价现状及存在的问题,说明石化企业引入平衡计分卡改进绩效评价体系的必要性。再次确定了基于平衡计分卡的绩效评价体系设计的目标与原则。在明确目标、遵循原则的基础上,结合石化企业的经营特点,分别在财务、客户、内部流程、学习与成长方面选择绩效评价指标;运用层次分析法确定各项指标权重;通过对各指标数据进行计算与处理、选择评价标准、综合计分等程序建立石化企业绩效评价体系。并以中国石油化工集团公司为案例,应用本文所设计的石化企业绩效评价体系,将石化企业绩效评价的框架和思路阐述得更为具体和详细,在文章的最后对石化企业绩效评价的新思路进行了总结,并说明了不足之处。
[Abstract]:At present, the petrochemical industry market is gradually open, the petrochemical enterprises in China are facing increasingly fierce competition. Most petrochemical enterprises in our country take the financial index as the main means of enterprise performance evaluation and fail to combine the strategic objectives and profit driving factors of the enterprises with the performance evaluation system so as to be unable to adapt to the increasingly fierce competition in the industry. Therefore, the performance evaluation method of petrochemical enterprises in China needs to be improved. This paper first introduces the background and significance of the study, then describes the current situation of performance evaluation research at home and abroad, and then explains the research ideas and research methods. Secondly, it introduces the theoretical basis of performance evaluation and balanced scorecard theory. This paper analyzes the present situation and existing problems of performance evaluation in petrochemical enterprises, and explains the necessity of introducing balanced scorecard to improve the performance evaluation system in petrochemical enterprises. The goal and principle of performance evaluation system design based on balanced scorecard are determined again. On the basis of clear goals and principles, combined with the management characteristics of petrochemical enterprises, select performance evaluation indicators in finance, customer, internal process, learning and growth, use AHP to determine the weight of each index. The performance evaluation system of petrochemical enterprises is established by calculating and processing the index data, selecting the evaluation standard and synthetically scoring. Taking China Petrochemical Group Corporation as an example, the performance evaluation system of petrochemical enterprises designed in this paper is applied to explain the framework and thinking of performance evaluation of petrochemical enterprises more concretely and in detail. At the end of the article, the author summarizes the new ideas of performance evaluation of petrochemical enterprises, and explains the shortcomings.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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