【摘要】：建立和完善企業(yè)經(jīng)營業(yè)績考核體系,是實(shí)現(xiàn)國有資產(chǎn)保值增值的重要措施；是國資委依法履行出資人職責(zé)的重要內(nèi)容,也是提高國有企業(yè)市場競爭力的重要手段。2009年12月,國務(wù)院國資委發(fā)布《中央企業(yè)負(fù)責(zé)人經(jīng)營業(yè)績考核暫行辦法》,確定在中央企業(yè)推行以經(jīng)濟(jì)增加值為核心指標(biāo)的考核體系,引導(dǎo)企業(yè)進(jìn)一步做強(qiáng)主業(yè),提高資本使用效率,實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展。 本文針對國有發(fā)電企業(yè)的特點(diǎn)對其業(yè)績評價(jià)現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)目前國有發(fā)電企業(yè)的業(yè)績評價(jià)普遍存在考核指標(biāo)繁雜、輕視價(jià)值創(chuàng)造、缺乏資本成本意識等問題,在實(shí)際運(yùn)用中未能發(fā)揮應(yīng)有的作用,反而在一定程度上對企業(yè)行為產(chǎn)生誤導(dǎo)。經(jīng)營者過分關(guān)注在任期間的企業(yè)業(yè)績,忽視長遠(yuǎn)發(fā)展,不顧企業(yè)內(nèi)部資源的限制,盲目投資建設(shè),對財(cái)務(wù)的可持續(xù)增長造成嚴(yán)重的破壞。 基于上述背景,文章構(gòu)建了一套以經(jīng)濟(jì)增加值為核心,融入可持續(xù)增長理念,以平衡計(jì)分卡為手段的國有發(fā)電企業(yè)業(yè)績評價(jià)體系。在BSC業(yè)績評價(jià)框架內(nèi),分別從財(cái)務(wù)、內(nèi)部流程、客戶以及學(xué)習(xí)成長角度全面衡量國有發(fā)電企業(yè)經(jīng)營業(yè)績,并將創(chuàng)新型的EVA相對指標(biāo)及可持續(xù)增長模型納入考核體系,既彌補(bǔ)傳統(tǒng)利潤指標(biāo)忽視價(jià)值創(chuàng)造的問題,也能分別從“質(zhì)”和“量”角度考察企業(yè)的持續(xù)增長能力。在業(yè)績評價(jià)體系的權(quán)重設(shè)置過程中則采用結(jié)合了層次分析法和熵權(quán)法的主客觀綜合賦權(quán)法,使得評價(jià)結(jié)果能夠融合主觀信息和客觀信息。基于EVA及可持續(xù)增長的國有發(fā)電企業(yè)業(yè)績評價(jià)體系的構(gòu)建與應(yīng)用能夠?qū)崿F(xiàn)更為全面準(zhǔn)確的業(yè)績評價(jià),幫助國有發(fā)電企業(yè)的管理層更具針對性地尋找提高業(yè)績水平、增強(qiáng)競爭實(shí)力的方向與重點(diǎn),引導(dǎo)管理者更加注重企業(yè)發(fā)展的長遠(yuǎn)性和價(jià)值創(chuàng)造。最后,本文應(yīng)用大唐發(fā)電作為案例研究對象,分析該業(yè)績評價(jià)體系的結(jié)果,并對未來進(jìn)一步的研究與運(yùn)用進(jìn)行了展望。
[Abstract]:The establishment and perfection of enterprise performance appraisal system is an important measure to maintain and increase the value of state-owned assets, is an important content for SASAC to fulfill its duties as a contributor according to law, and is also an important means to improve the market competitiveness of state-owned enterprises. The SASAC of the State Council has issued the interim measures for assessing the Business performance of Central Enterprises' responsible Persons, which determines the implementation of an assessment system with economic added value as the core index in central enterprises, and guides enterprises to further strengthen their main industries and improve the efficiency of capital use. To realize the sustainable development of enterprises. According to the characteristics of state-owned power generation enterprises, this paper analyzes the current situation of performance evaluation of state-owned power generation enterprises, and finds that the performance evaluation of state-owned power generation enterprises generally has many problems, such as complicated assessment indexes, contempt for value creation, lack of awareness of capital cost, and so on. Failure to play its due role in practical application misleads enterprise behavior to a certain extent. Managers pay too much attention to the performance of enterprises during their tenure, ignore the long-term development, ignore the limitations of internal resources, blindly invest in construction, and cause serious damage to the sustainable growth of finance. Based on the above background, this paper constructs a set of performance evaluation system of state-owned power generation enterprises, which takes economic added value as the core, integrates the concept of sustainable growth and takes the balanced scorecard as the means. In the framework of BSC performance evaluation, the performance of state-owned power generation enterprises is comprehensively measured from the perspectives of finance, internal processes, customers and learning and growth, and innovative EVA relative indicators and sustainable growth models are included in the assessment system. It not only makes up for the problem that traditional profit index neglects the value creation, but also examines the sustainable growth ability of enterprises from the angle of "quality" and "quantity" respectively. In the process of setting up the weight of the performance evaluation system, the subjective and objective comprehensive weighting method, which combines the analytic hierarchy process and the entropy weight method, is adopted, which enables the evaluation results to fuse the subjective and objective information. The construction and application of the performance evaluation system of state-owned power generation enterprises based on EVA and sustainable growth can achieve more comprehensive and accurate performance evaluation and help the management of state-owned power generation enterprises to find more targeted ways to improve the performance level. Strengthen the direction and focus of competitive strength, guide managers to pay more attention to the long-term and value creation of enterprise development. Finally, this paper uses Datang power generation as a case study object, analyzes the results of the performance evaluation system, and prospects for further research and application in the future.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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