【摘要】：在我國GDP增長勢頭強(qiáng)勁的大背景下，中國的經(jīng)濟(jì)活力被充分釋放時，但是代表收入差距的基尼系數(shù)值卻逐年增高。如何解決公平與效率的問題，，不僅是執(zhí)政者亟待解決的嚴(yán)肅課題，也是集團(tuán)化國有企業(yè)迫在眉睫的任務(wù)。作為集團(tuán)化國有企業(yè)中比較有影響力的長春一汽集團(tuán)為了對子公司工資分配實(shí)現(xiàn)公平與效率的統(tǒng)一，與吉林大學(xué)的專家展開合作，本文依托于此契機(jī)，采用綜合績效評價方法量化評價子公司的績效狀況。綜合績效評價體系參照國資委的企業(yè)績效標(biāo)準(zhǔn)值，再結(jié)合對一汽集團(tuán)的深入調(diào)研，運(yùn)用企業(yè)訪談法，專家調(diào)研法等多種方法，實(shí)現(xiàn)財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)的統(tǒng)一及量化，形成了對子公司合理量化的評價結(jié)果，為一汽集團(tuán)下一步的工資方案改革提供堅(jiān)實(shí)的基礎(chǔ)。 集團(tuán)化的國有企業(yè)擁有眾多的分子公司，隨著經(jīng)濟(jì)的飛速發(fā)展，現(xiàn)有績效考核的弊端已經(jīng)越來越明顯，比如現(xiàn)有的績效考核體系已無法客觀真實(shí)的反映出子公司的實(shí)際運(yùn)營狀態(tài)，進(jìn)行績效考核的結(jié)果也無法成為母公司進(jìn)一步?jīng)Q策的的依據(jù)，母公司如何實(shí)現(xiàn)對分子公司有效的績效考核已經(jīng)成為國有企業(yè)關(guān)注的焦點(diǎn)。 基于現(xiàn)在國有企業(yè)對分子公司績效評價的關(guān)注，再結(jié)合現(xiàn)有國家政策的規(guī)定，本文在閱讀大量文獻(xiàn)的基礎(chǔ)上，為汽車行業(yè)的集團(tuán)化國有企業(yè)，設(shè)計(jì)出綜合績效評價體系，將考量分子公司的財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)有效的結(jié)合起來，選取出能夠多維度，多層面綜合全面的反映分子公司營運(yùn)情況的指標(biāo)，并設(shè)計(jì)出合理的權(quán)重水平，對集團(tuán)化企業(yè)的所有分子公司的績效實(shí)現(xiàn)量化的評價。 首先，前兩章介紹了本文的寫作背景及研究方法，對績效管理的相關(guān)概念及理論進(jìn)行了梳理，并結(jié)合當(dāng)前國家對行業(yè)的有關(guān)規(guī)定，為提出綜合績效評價體系奠定了理論基礎(chǔ)。 然后，選取出能夠客觀反映子公司運(yùn)營水平的財(cái)務(wù)指標(biāo)及非財(cái)務(wù)指標(biāo)，根據(jù)現(xiàn)有的國家部委的準(zhǔn)則再結(jié)合企業(yè)的實(shí)際經(jīng)營情況設(shè)計(jì)出相應(yīng)的權(quán)重。采用功效系數(shù)法與企業(yè)訪談?wù){(diào)研法等方法，進(jìn)行績效考核，選取同行業(yè)的營運(yùn)水平作為評價參照，得出子公司綜合績效評價的量化得分，從而明確子公司在同行業(yè)的位置。 并且設(shè)計(jì)出綜合績效評價的實(shí)施方法。 最后，以一汽集團(tuán)的子公司YQF公司為例，以YQF公司的財(cái)務(wù)數(shù)據(jù)及公司日常運(yùn)營資料為基礎(chǔ)，運(yùn)用綜合績效評價體系得出量化的評價結(jié)果。然后對YQF公司提出具體的綜合績效評價體系的實(shí)施過程。 限于篇幅，其它分子公司的評價方法與其相同，不作贅述。這樣得出一汽集團(tuán)所有分子公司的綜合績效評價結(jié)果。母公司就可以以此績效評價結(jié)果為依據(jù)，設(shè)計(jì)出更為合理的工資分配方案。
[Abstract]:Under the background of strong GDP growth in China, the economic vitality of China is fully released, but the Gini coefficient, which represents the income gap, increases year by year. How to solve the problem of fairness and efficiency is not only a serious problem to be solved by the rulers, but also an urgent task for collectivized state-owned enterprises. As an influential state-owned enterprise, Changchun FAW Group cooperated with the experts of Jilin University in order to realize the unity of fairness and efficiency in the wage distribution of its subsidiary company. This paper relies on this opportunity. The comprehensive performance evaluation method is used to quantitatively evaluate the performance of subsidiary companies. The comprehensive performance evaluation system refers to the standard value of enterprise performance of SASAC, combined with the in-depth investigation of FAW Group, the use of enterprise interview, expert investigation and other methods to achieve the unity and quantification of financial indicators and non-financial indicators. A reasonable quantitative evaluation of the subsidiary company is formed, which provides a solid foundation for the next wage reform of FAW Group. With the rapid development of the economy, the drawbacks of the existing performance appraisal have become more and more obvious. For example, the existing performance appraisal system can no longer reflect the actual operating state of the subsidiary company objectively and realistically, and the results of the performance appraisal can not become the basis for the parent company to make further decisions. How to realize the effective performance appraisal of the subsidiary company has become the focus of the state-owned enterprises. Based on the attention of state-owned enterprises to the performance evaluation of sub-subsidiary companies, and combined with the existing national policies, this paper designs a comprehensive performance evaluation system for state-owned enterprises in the automotive industry based on reading a large number of documents. Combining the financial index and non-financial index of the sub-subsidiary company effectively, select the index which can reflect the operating condition of the sub-subsidiary company in a multi-dimensional, multi-level and comprehensive way, and design a reasonable weight level. The performance of all sub-subsidiaries of the collectivized enterprise is evaluated quantitatively. First, the first two chapters introduce the writing background and research methods of this paper, combing the related concepts and theories of performance management, and combining with the current national regulations on the industry, to lay a theoretical foundation for the proposed comprehensive performance evaluation system. Then, select the financial index and non-financial index which can objectively reflect the operating level of the subsidiary company, and design the corresponding weight according to the existing standards of the national ministry and combined with the actual operating situation of the enterprise. By using efficiency coefficient method and enterprise interview investigation method, the performance evaluation is carried out, and the operation level of the same industry is selected as the evaluation reference, and the quantitative score of the comprehensive performance evaluation of the subsidiary company is obtained, so as to clarify the position of the subsidiary company in the same industry. And the implementation method of comprehensive performance evaluation is designed. Finally, taking YQF Company, a subsidiary of FAW Group, as an example, based on the financial data of YQF Company and the daily operation data of the company, the quantitative evaluation results are obtained by using the comprehensive performance evaluation system. Then the implementation process of the comprehensive performance evaluation system is put forward for YQF Company. Limited space, other sub-subsidiary evaluation method and its same, do not repeat. In this way, the results of comprehensive performance evaluation of all branches and subsidiaries of FAW Group are obtained. The parent company can design a more reasonable salary distribution scheme based on the result of performance evaluation.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F272.92;F426.471

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