胜利石油管理局财务绩效评价体系的建立与应用

发布时间：2018-01-15 17:37

本文关键词：胜利石油管理局财务绩效评价体系的建立与应用　出处：《财务与会计》2017年16期 　论文类型：期刊论文

【摘要】：本文围绕企业持续改善提升发展质量和效益的目标,筛选出与企业质量效益关联度较大、可量化考核、可比性较强的关键性财务指标,以此建立分版块、多维度的财务绩效评价指标体系,确定评价指标权重和标准,采用沃尔综合评分对标排名和差异分析法进行评价,突出长板和不足,建立激励和奖惩机制,并根据不同阶段的发展需要,动态调整指标构成和各项指标的标准值、预算值、最优值,以保持财务绩效评价体系的活力和效力。
[Abstract]:This paper focuses on the goal of continuous improvement and improvement of development quality and efficiency of enterprises, screening out the key financial indicators which have a large correlation with enterprise quality and benefit, can be assessed quantitatively and comparable, and then establish a division. Multi-dimensional financial performance evaluation index system, to determine the weight and criteria of evaluation indicators, using Wale comprehensive score to evaluate the standard ranking and difference analysis, highlight the long plate and deficiencies, and establish incentive, reward and punishment mechanism. According to the development needs of different stages, dynamic adjustment of the composition of indicators and the standard value of each index, budget value, optimal value, in order to maintain the vitality and effectiveness of the financial performance evaluation system.
【作者单位】：中国石化集团胜利石油管理局财务资产部;
【分类号】：F406.72;F426.22
【正文快照】： 1.建立指标体系围绕提高全局经营管理水平和经济效益,按照影响管理局经济效益和经济运行质量的程度进行排序,筛选出与管理局质量效益关联度较大、可量化考核、可比性较强的关键性指标,分公用工程(为保障油田勘探开发建立的辅助生产业务,主要包括供水、发电、供电等)、多种经营

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