林业企业经营绩效评价研究

发布时间：2018-05-26 00:34

本文选题：林业企业 + 经营绩效　；参考：《东北林业大学》2014年硕士论文

【摘要】：林业企业不单单对生态环境和社会责任有重要影响,并且其生产活动还是我国国民经济的重要组成部分之一,甚至关乎整个的国家和社会和谐稳定的发展。当前,在我国对林业企业的经营绩效评价中,研究学者关注大多都在经济绩效的评价层面上,对林业企业生态绩效和社会绩效的评价不是很多,缺乏对林业企业科学、全面和客观的评价和考核,以至于许多林业企业单单的追求短期经济绩效,忽略长远的可持续发展。生态绩效和社会绩效同样是林业企业利益相关者所关注的重要方面,对林业企业经济绩效、生态绩效和社会绩效进行全面、科学、合理的评价分析既有助于经营者的决策,也有助于林业企业自身的结构优化和长期稳定的发展。本文基于林业企业经营绩效相关概念与理论为基础,借鉴和吸取国内外有关林业企业经营绩效的评价方法,构建结合我国林情和国情的林业企业经营绩效评价体系,符合可持续发展战略,从多方利益相关者的角度出发,选取经济绩效指标、生态绩效指标、社会绩效指标作为林业企业经营绩效评价的指标层,从而使得财务指标和非财务指标相结合,以林业上市公司为例,证明和分析指标评价的实用性,运用主成分分析法对林业企业经营绩效进行客观全面的分析,得出林业企业经营绩效的分析排名,根据评价结果提出对相应林业企业的改进建议。因此,本文通过对林业企业经营绩效评价体系的构建,力求符合林业企业自身的特性,适应林业企业经营环境,选取综合全面反映林业企业经济绩效、生态绩效和社会绩效的指标,结合主成分分析法对林业企业进行经营绩效评价,既考虑经济绩效,又同时考虑社会绩效和生态绩效,为林业企业优化企业结构和长远稳定发展提供有力的基础条件,从实践上和理论基础上对林业企业经营绩效评价方面进行探究。
[Abstract]:Forestry enterprises not only have an important influence on the ecological environment and social responsibility, but also their production activities are one of the important components of our national economy, even the harmonious and stable development of the whole country and society. At present, in the evaluation of the performance of the performance of forestry enterprises in China, the researchers have paid much attention to the economic performance. Evaluation level, the evaluation of ecological performance and social performance of forestry enterprises is not much, lack of forestry enterprise science, comprehensive and objective evaluation and assessment, so that many forestry enterprises only pursue short-term economic performance and neglect long-term sustainable development. The ecological performance effect and social performance are also the stakeholders of forestry enterprises. A comprehensive, scientific and rational evaluation and analysis of forestry enterprises' economic performance, ecological performance and social performance will not only help the decision of the operators, but also help the structure optimization of the forestry enterprises themselves and the long-term stable development of forestry enterprises.
Based on the related concepts and theories of forestry enterprise management performance, this paper draws on and draws the evaluation methods of forestry enterprise management performance at home and abroad, constructs a forestry enterprise management performance evaluation system which combines China's forest situation and national conditions, conforms to the sustainable development strategy, and selects economic performance from the Perspective of multi stakeholder. The standard, the ecological performance index and the social performance index as the index layer of the performance evaluation of the forestry enterprises, so that the financial index and non financial index are combined, and the forestry listed companies are used as an example to prove and analyze the practicability of the evaluation of the index. The principal component analysis method is used to make an objective and comprehensive analysis of the performance of the forestry enterprises and get the forest. According to the evaluation results, it puts forward the improvement suggestions for the corresponding forestry enterprises according to the evaluation results. Therefore, this paper tries to meet the characteristics of forestry enterprises and adapt to the management environment of forestry enterprises through the construction of the management performance evaluation system of forestry enterprises, and select the comprehensive and comprehensive reflection of the economic performance and ecological performance of the forestry enterprises. And the index of social performance, combined with the principal component analysis method to evaluate the performance of forestry enterprises, not only consider the economic performance, but also consider the social performance and ecological performance, and provide the strong basic conditions for the forestry enterprises to optimize the enterprise structure and long-term stable development, and evaluate the performance of the forestry enterprises on the basis of practice and theory. Explore the aspect.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F326.2

【参考文献】