石油石化企业三重绩效评价研究

发布时间：2018-03-06 23:00

本文选题：石油石化　切入点：企业绩效评价研究　出处：《西南交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化的格局下,由于受到国际油价的影响,我国石油化工行业逐步开放,我国石油化工企业面临的外部竞争日趋激烈。由于石油石化行业的特殊性,传统企业的绩效评价不利于企业持续、稳定的发展;企业在追求经济利益最大化的同时应履行对社会和环境的责任。在这种背景下要求企业在关注财务绩效的同时应加强对企业在社会和环境两方面与其他利益相关者的关系。将三重底线理论运用到石油石化企业绩效评价体系当中,有助于企业在追求经济利益的同时自觉履行环境职责与社会责任,从而促进企业的可持续发展。本文从以下几个方面,将三重底线理论应用到企业的业绩评价:本文首先对选题背景及意义,研究思路及方法,三重底线理论、企业绩效评价国内外文献综述进行阐述。论述石油石化产业特点及三重底线理论的相关理论。基于三重底线理论并结合石油石化行业的特殊性从财务、环境、社会三个方面构建绩效评价体系。本文使用层次分析法确定各项指标权重,对财务指标和非财务指标分别论述相对应的处理方法。通过对中国石油化工集团和中国石油天然气股份有限公司的案例分析以证明本文所构建的绩效评价指标体系的适用性。从理论以及实践方面将三重底线理论运用到绩效评价指标体系当中。文章最后对石油石化企业绩效评价进行总结以及说明不足之处。本文通过构建石油石化企业的绩效评价体系并以中国石油化工集团和中国石油天然气为例,得出中国石油化工集团和中国石油天然气股份有限公司的企业绩效评价分值。中石化2013-2015年的分值不同且浮动较大,但是绩效评级均为B+。中石油2013、2014年的绩效评价均为B+,但在2015年绩效评价为B~-。
[Abstract]:Under the economic globalization pattern, because of the influence of the international oil price, the petrochemical industry of our country gradually opens up, the external competition that our country petrochemical enterprise faces day by day, because of the particularity of petroleum and petrochemical industry, The performance evaluation of traditional enterprises is not conducive to the sustainable and stable development of enterprises; Enterprises should fulfill their social and environmental responsibilities while pursuing the maximization of economic benefits. In this context, enterprises should pay more attention to their financial performance while strengthening their social and environmental relationship with other interests. Applying the triple bottom line theory to the performance evaluation system of petroleum and petrochemical enterprises, It is helpful for enterprises to fulfill their environmental and social responsibilities while pursuing economic benefits, thus promoting the sustainable development of enterprises. The triple bottom line theory is applied to the performance evaluation of the enterprise. Firstly, the background and significance of the selected topic, the research ideas and methods, the triple bottom line theory, and the triple bottom line theory are discussed in this paper. Based on the theory of triple bottom line and combined with the particularity of petroleum and petrochemical industry, the paper expounds the characteristics of petroleum and petrochemical industry and the related theories of triple bottom line theory. In this paper, AHP is used to determine the weight of each index. The corresponding treatment methods of financial index and non-financial index are discussed respectively. Through the case analysis of China Petrochemical Group and China National Petroleum and Gas Co., Ltd., it is proved that the performance evaluation index body is constructed in this paper. The application of triple bottom line theory to the performance evaluation index system in theory and practice. Finally, the paper summarizes the performance evaluation of petroleum and petrochemical enterprises and explains its shortcomings. The performance evaluation system of petroleum and petrochemical enterprises, and taking China Petrochemical Group and China National Petroleum and Natural Gas as examples, The enterprise performance evaluation scores of CNPC and CNPC are obtained. The scores of Sinopec from 2013 to 2015 are different and fluctuate, but the performance ratings are all B. PetroChina 2013 and PetroChina in 2014 are all B, In 2015, however, the performance evaluation was BF-.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F272.5

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