C油田第四采气厂全面预算管理的绩效评价体系研究

发布时间：2018-04-02 15:07

本文选题：全面预算管理　切入点：绩效评价　出处：《西安石油大学》2014年硕士论文

【摘要】：随着企业规模的扩大和竞争的加剧，现代企业管理的发展已经打破传统职能管理的界限，将企业视为一个整体，在战略目标的指导下从事企业内部的综合协调管理，强调企业计划、组织、控制等职能的一体化。因而在现代企业管理中，如何进行各部门之间的协调就变得非常重要，而全面预算管理是实现标准化方式协调的一种科学管理方法。全面预算管理作为一种较为成熟有效的企业内部控制管理工具，可以实现对公司业务流、信息流、资金流和人力资源流的优化整合，是企业规划战略目标、控制日常活动、分散经营风险以及优化资源配置的重要手段。本文是通过一系列的标准、指标、程序和方法等对C油田第四采气厂预算执行情况和预算管理情况进行检查核实，并衡量预算管理的作用和绩效，对当期的预算管理做出综合评定，为企业实施奖惩提供依据，并为改进全面预算管理提出意见与建议。首先对国内外有关研究进行了综述，概述了国内外评价理论与方法的研究历程和进展，对国内全面预算管理改革的实施情况进行了介绍，并着重就全面预算管理和绩效评价两个重要概念作了深入界定和辨析。在设计本选题的评价指标体系时，本文参考了绩效评价指标体系中成熟的通用指标，并根据统计指标的可获取性、可对比性以及全面预算管理的特点这几个关键因素，同时结合专家咨询意见进行修正，最终设计了包括9个准则层指标和31个因子层指标的评价指标体系，运用模糊综合评价模型来确定综合评价分值，，并用实证分析验证了本文研究结果的可行性和合理性，最后提出了改善全面预算管理的对策建议。本文在设计思想上，把研究的重心放在全面预算管理的绩效评价上，与传统的研究全面预算管理改革方案的实施相比差别较大。本文针对C油田第四采气厂构建了一套全面预算管理的绩效评价体系，对其全面预算管理的全过程进行绩效评价，并运用模糊综合评价法和层次分析法构建绩效评价指标，为该企业开展全面预算管理的绩效评价提供不同于以往的参考依据。
[Abstract]:With the expansion of business scale and competition, the development of modern enterprise management has broken the traditional management limits, the enterprise as a whole, comprehensive and coordinated management in enterprises under the guidance of the strategic target, emphasizing business plan, organization, control integration and other functions. So in modern enterprise management. It is very important to how to coordinate between different departments, comprehensive budget management is a scientific management method to realize a coordinated standardized way. The comprehensive budget management as a mature and effective internal control and management tools, can achieve the business flow, information flow, capital flow and optimize the integration of human resources flow that is the strategic goal of enterprise planning, control of daily activities, diversify risk and optimize the allocation of resources an important means.
This article is through a series of indicators, standards, procedures and methods of C fourth oil gas plant budget implementation and budget management, conduct examination and verification, and to measure the role of budget management and performance of the current budget management to make comprehensive evaluation, provide the basis for enterprises to implement the reward and punishment, and put forward opinions and suggestions for improvement of comprehensive budget management. The related research at home and abroad were reviewed, summarized the history and research progress of the theory and method of evaluation at home and abroad, the implementation of the reform of the comprehensive budget management in China were introduced, and emphatically makes a thorough definition and Analysis on two important concepts of comprehensive budget management and performance evaluation in the design. The selection of the evaluation index system, this reference to the general index of the mature performance evaluation index system, and according to the statistical index of accessibility, comparable and comprehensive pre Is the key elements of management features, combined with expert advice on the amendment, the final design including index 9 standards and 31 factor index evaluation index system, using fuzzy comprehensive evaluation model to determine the comprehensive evaluation score, analysis verified the feasibility and rationality of the results of this study and empirical, finally put forward suggestions to improve the comprehensive budget management.
Based on the design ideology, the emphasis of the research on the performance evaluation of overall budget management, implementation and traditional research on comprehensive budget management reform program show a greater difference. According to the C fourth oil gas plant to build a performance evaluation system of a set of comprehensive budget management, performance evaluation of the whole process of the comprehensive budget management, and use the fuzzy comprehensive evaluation method and AHP method to construct the performance evaluation index, carry out the performance evaluation of overall budget management for the enterprise to provide different reference.

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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