本文關鍵詞：邵陽市煙草公司財務績效評價體系研究　出處：《長沙理工大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 縣級煙草分公司 財務評價體系 財務績效評價

【摘要】：我國煙草行業(yè)實行專營專賣政策,這項政策使得中國煙草行業(yè)在國內煙草市場占據(jù)壟斷地位,成為高稅收、高利潤的行業(yè),每年都給我國財政帶來巨額收入。作為具有出色經濟效益以及國民經濟支柱的國有企業(yè),良好的企業(yè)管理與全面的企業(yè)績效評價是推動煙草行業(yè)長足、健康發(fā)展的重要條件。多年以來,煙草行業(yè)始終堅持在企業(yè)管理和績效評價方面進行大膽改革與創(chuàng)新,取得很好的成效,使得煙草行業(yè)從整體上成為國有企業(yè)中規(guī)范管理的典范。邵陽市煙草公司積極響應上級的號召,全面貫徹落實各項管理政策與規(guī)定,在企業(yè)績效管理方面取得了許多優(yōu)秀成果,促使邵陽市煙草公司經營管理水平邁入全省先進行列�，F(xiàn)有的績效評價體系雖然較為綜合、全面地反映了企業(yè)的經營運營狀況,但是在財務績效評價方面還存在較大的局限性,沒有形成一套完整的評價體系。特別是不能夠對取消法人資格以后的邵陽市煙草公司縣級分公司的財務狀況進行較為全面的評價。本文針對邵陽市煙草公司縣級分公司的具體情況,通過實地考察調研、與縣級單位管理層座談溝通的方式,結合邵陽市煙草公司縣級分公司具體情況,設計出一套專門的財務績效評價體系。該體系以德爾菲法原理為基礎,通過“三上三下、上下結合”的方式,反復按照專家小組和縣級煙草分公司管理人員反饋的意見進行修改調整,最終確定該財務績效評價體系。另外,本文對具體財務評價指標的計分方法提出綜合性方案。對于不同方面的考核指標,結合煙草企業(yè)的計劃性與市場性特點,得分計算方法綜合考慮了歷史因素、預算完成因素等,并以現(xiàn)有理論為基礎獨創(chuàng)出“極差比例法”,實現(xiàn)對考評指標的得分計算,建立起一套相對完整的財務績效評價體系。最后,本文結合邵陽市煙草公司2010年至2013年上半年的財務數(shù)據(jù)進行具體的測算,以證實該評價體系的科學有效性,再次對相關問題進行修正,使該評價體系更趨完整、更加實用。通過建立適用于基層煙草分公司的財務績效評價體系,對強化市級煙草公司對縣級分公司的考評與管理,調動縣級分公司在財務績效管理方面的積極性與主動性,促進全市煙草系統(tǒng)財務管理上水平具有深遠的意義。
[Abstract]:China's tobacco industry implements the monopoly policy, which makes the Chinese tobacco industry occupy a monopoly position in the domestic tobacco market and become a high-tax and high-profit industry. As a state-owned enterprise with outstanding economic benefits and the pillar of the national economy, good enterprise management and comprehensive enterprise performance evaluation is to promote the tobacco industry. Important conditions for healthy development. For many years, the tobacco industry has always insisted on bold reform and innovation in enterprise management and performance evaluation, and achieved good results. The tobacco industry as a whole has become a model of standardized management in state-owned enterprises. Shaoyang Tobacco Company actively responded to the call of the higher authorities to comprehensively implement the various management policies and regulations. In the aspect of enterprise performance management, many outstanding achievements have been made, which urges Shaoyang Tobacco Company to enter the advanced ranks of the province. Although the existing performance evaluation system is relatively comprehensive. It fully reflects the operating situation of the enterprise, but there are still some limitations in the financial performance evaluation. A complete evaluation system has not been formed, especially the financial situation of the county level branch of Shaoyang tobacco company after the disqualification of legal person can not be comprehensively evaluated. This paper aims at the county level of Shaoyang tobacco company. The details of the branch. Through the field investigation and investigation, with the county level unit management discussion communication way, unifies Shaoyang tobacco company county level branch specific situation. Designed a set of special financial performance evaluation system. This system is based on the Delphi principle, through "three up three down, up and down" way. Repeatedly according to the expert group and county tobacco branch managers feedback to modify and adjust, and finally determine the financial performance evaluation system. In addition. This paper puts forward a comprehensive plan for the scoring method of the specific financial evaluation index. For different aspects of the assessment index, combined with the planning and market characteristics of tobacco enterprises, the score calculation method synthetically considers historical factors. Budget completion factors, and on the basis of existing theories to create a "extreme proportion method", to achieve the evaluation index score calculation, to establish a relatively complete set of financial performance evaluation system. Finally. This paper combines the financial data of Shaoyang Tobacco Company from 2010 to 2013 to make a specific calculation to confirm the scientific validity of the evaluation system and to correct the related problems again. Make the evaluation system more complete and more practical. Through the establishment of a financial performance evaluation system applicable to grass-roots tobacco branch companies to strengthen the evaluation and management of county branch companies. It is of great significance to mobilize the enthusiasm and initiative of county branch in financial performance management and to promote the level of financial management of tobacco system in the whole city.
【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.8

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