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论文编号：	12536
作者编号：	2120192957
上传时间：	2021/6/15 14:18:07
中文题目：	基于出资人视角的DZ报业集团考核优化研究
英文题目：	Research on the evaluation optimization of DZ newspaper group based on the perspective of investors
指导老师：	郝臣
中文关键字：	国有文化企业；绩效评价；经济效益
英文关键字：	State Owned Cultural Enterprise; Performance Evaluation; Economic Benefit
中文摘要：	随着改革开放的不断深入，国有文化企业积极参与市场活动，不断发挥着经济效益和社会效益。2015年，山东省财政厅联合多部门出台了相应的绩效考核方案。该方案虽然对社会效益部分制定了完善的考核细则，但是对经济效益部分的考核却显得十分粗放。国有文化企业创造的经济效益为社会效益的实现提供了坚实的物质基础，在企业发展中的地位十分重要，理应受到重视。然而现实中这方面却被长期忽视，过分强调社会效益的考核也是不科学的，目前的方案只涉及对营业总收入、利润总额和国有资本保值增值率三项指标的考察，显然无法满足发展的需求，因此需要加强对经济效益的考核。基于上述现状，本文以山东省国有文化企业DZ报业集团为例，探讨经济增加值和层次分析法在企业考核中的运用。在对经济增加值、经济效益和国有资产出资人等相关理论回顾的基础上，本文先对案例企业DZ报业集团所处的纸媒行业做了简要的分析，随后对DZ报业集团基本情况和现行考核方案进行介绍，指出现行考核方案中存在的问题：考核指标单一、权重分配不科学和未考虑权益资本成本等。并就产生这些问题的原因进行分析，针对这些问题，本文对考核方案做出了优化。首先，将考核指标扩充至五个维度：偿债能力、营运能力、盈利能力、发展能力和EVA，并利用调查问卷法对这五个维度进行打分，随后根据得分高低，构造层次分析矩阵，测算出每个维度的权重，并利用相同的方式测算出相关维度所包含二级指标的权重。最后以DZ报业集团2016-2019年的数据为例，将新的方案付诸实施。同时，本文还提出了与优化方案配套的保障措施。优化后的方案，从多个维度更加全面、客观和科学的反映了DZ报业集团的真实业绩情况，同时也对国有文化企业考核方案的完善，提供了一些思路和启示。由于能力有限且绩效考核本身也带有一定的主观性，本文在最后也指出了研究的不足并进行了展望。
英文摘要：	With the deepening of reform and opening up, state-owned cultural enterprises actively participate in market activities, and constantly play an economic and social benefits. In 2015, the Department of finance of Shandong Province jointly issued the corresponding performance appraisal scheme. Although the scheme has developed perfect assessment rules for social benefits, the assessment for economic benefits is very extensive. The economic benefits created by the state-owned cultural enterprises provide a solid material foundation for the realization of social benefits. They play an important role in the development of enterprises and should be paid attention to. However, in reality, this aspect has been ignored for a long time. It is one-sided to overemphasize the assessment of social benefits. The current scheme only involves the investigation of the three indicators of total business income, total profit and the value preservation and appreciation rate of state-owned capital, which obviously can not meet the needs of management, so it needs to be strengthened. Based on the above situation, this paper takes the state-owned cultural enterprise DZ newspaper group in Shandong Province as an example to explore the application of EVA and AHP in enterprise assessment. On the basis of reviewing the relevant theories of state-owned assets investors, economic added value and economic benefits, this paper first makes a brief analysis of the paper industry in which DZ newspaper group is located, and then introduces the basic situation of DZ newspaper group and the current assessment scheme, pointing out the problems existing in the current assessment scheme: single assessment index, low cost and low cost Weight distribution is unscientific and does not consider the cost of equity capital, and analyzes the causes of these problems, in view of these problems, this paper makes an optimization of the assessment scheme. Firstly, the evaluation index is expanded to five dimensions: solvency, operation ability, profitability, development ability and EVA, and the questionnaire method is used to score these five dimensions. Then, according to the score, the AHP matrix is constructed to calculate the weight of each dimension, and the weight of 12 secondary indicators of the first four dimensions is calculated in the same way. Finally, taking the data of DZ newspaper group from 2016 to 2019 as an example, the new scheme is put into practice. At the same time, this paper also puts forward the supporting measures with the optimization scheme. The optimized scheme reflects the real performance of DZ newspaper group more comprehensively, objectively and scientifically from multiple dimensions, and also provides some ideas and Enlightenment for the improvement of the assessment scheme of state-owned cultural enterprises. Due to the limited ability and the subjectivity of performance appraisal, this paper also points out the shortcomings of the research and prospects.
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