铁路企业经营绩效评估研究

发布时间：2018-04-14 17:10

本文选题：铁路企业 + 绩效评估　；参考：《中南大学》2014年硕士论文

【摘要】：摘要：2013年3月,中国铁路实行了政企分开的管理体制改革,铁路企业被赋予了真正的市场主体地位。新时期,面对更加复杂多变的内外环境,铁路企业如何提升经营管理水平、发掘自身优势与不足、统筹兼顾经济效益和社会效益、协调好各利益相关者的需求,将成为铁路企业可持续发展的关键。基于此,本文提出针对铁路企业经营绩效评估的研究探讨,具有一定的理论和实践意义。论文基于平衡计分卡,从财务、客户、内部业务流程、学习与创新、社会贡献五个维度,采用定性和定量指标筛选方法,构建了铁路企业经营绩效评估指标体系。在分析阐述现有指标权重确定方法及其优缺点、适用范围的基础上,选取主观赋权法—AHP和客观赋权法—熵值法,并引入修正系数,将两者结合起来,从而形成一种组合赋权法对指标进行赋权,克服了传统单一赋权法的缺陷。此外,论文运用极值法和功效系数变换法对指标数据进行预处理,同时提出应用区间评分法和集值统计理论进行定性指标的定量化处理；最后,论文结合上述研究内容,构建了基于组合赋权和TOPSIS法的铁路企业经营绩效评估模型,并通过实例验证了模型的有效性。
[Abstract]:Abstract: in March 2013, China Railway carried out the reform of management system of separating government from enterprise, and railway enterprises were given the status of real market main body.In the new era, facing the more complex and changeable internal and external environment, how to improve the management level of railway enterprises, explore their own advantages and disadvantages, balance economic and social benefits, and coordinate the needs of all stakeholders,It will become the key to the sustainable development of railway enterprises.Based on this, this paper puts forward the research on railway enterprise performance evaluation, which has certain theoretical and practical significance.Based on the balanced Scorecard, this paper constructs the performance evaluation index system of railway enterprises from five dimensions: finance, customer, internal business process, learning and innovation, and social contribution.On the basis of analyzing and expounding the existing index weight determination methods and their advantages and disadvantages, the subjective weighting method -AHP and the objective weighting method-entropy method are selected, and the modified coefficient is introduced to combine the two methods.Thus, a combined weighting method is formed, which overcomes the limitation of traditional single weighting method.In addition, the paper uses extreme value method and efficiency coefficient transformation method to preprocess the index data, and puts forward the application of interval scoring method and set value statistical theory to the qualitative index quantitative processing. Finally, the paper combines the above research content,The performance evaluation model of railway enterprises based on combination weighting and TOPSIS method is constructed, and the validity of the model is verified by an example.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F532.6;F272.5

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