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论文编号：	13546
作者编号：	2120202911
上传时间：	2022/12/4 13:24:12
中文题目：	基于平衡计分卡的T煤炭公司绩效评价体系研究
英文题目：	Research on the Performance Evaluation System of T Coal Company Based on Balanced Scorecard
指导老师：	刘志远
中文关键字：	平衡计分卡；煤炭公司；绩效评价
英文关键字：	balanced scorecard；coal company；performance evaluation
中文摘要：	煤炭是我国的基础能源，在我国能源体系中长期占据着重要地位。随着我国经济由高速增长阶段转向高质量发展阶段，新的经济形势要求煤炭企业必须要切实摆脱以往粗放的运营管理模式、落后的生产作业方式以及单纯注重短期财务结果的发展思路，将工作重心转移到全面开展智能化矿山建设、持续推进技术创新、不断提升安全生产管理水平、保证产品及服务质量以及实现绿色可持续发展上来，并加速释放优质先进的产能来满足市场的需求，因此很多煤炭企业积极响应国家政策的号召，已经进入到了重要的战略转型升级期。绩效评价作为企业管理控制系统的重要组成部分，对企业的战略管理至关重要，然而目前仍然有不少煤炭企业的绩效评价体系仅仅还是围绕着一些业绩成果类指标来构建，已经不能适应当前战略管理的需要。平衡计分卡作为一种新型的以战略为导向的绩效评价体系，充分体现了其管理方法的科学性、指标体系的综合性与平衡性，对于推动煤炭企业的战略转型具有重要意义。 本文通过将案例与理论相结合，采用文献研究法和案例分析法，重新建立基于平衡计分卡的T煤炭公司绩效评价体系。本文首先对国内外利用平衡计分卡进行绩效评价的文献进行了梳理并对相关理论进行了介绍，然后在国内外学者相关研究的基础上，介绍了T煤炭公司现行绩效评价体系的状况，并对其中存在的绩效评价与战略目标联系不紧密、缺乏驱动业绩结果形成的领先性指标、过分重视财务指标导致经理层短视以及不能适应外部监管环境变化的问题进行了深入的阐述与分析，再依据T煤炭公司的具体实际情况，在完善企业的战略目标并绘制战略地图后，引入平衡计分卡从财务、客户、内部流程以及学习与成长这四个维度对T煤炭公司的绩效评价指标进行重新设计，并采用层次分析法来确定各指标的权重，然后利用平衡计分卡对2021年的企业整体绩效进行了重新的测算、分析并提出相关建议，随后提出了在T煤炭公司应用平衡计分卡的具体计划实施过程和保障措施，让绩效评价真正能够成为帮助企业实现战略目标的强力工具，希望能够给新时期其他煤炭企业绩效评价体系的构建带来一定的启示。
英文摘要：	Coal is the basic energy of our country, in the long-term energy system plays an important role. As Chinese economy changes from high-speed growth stage to high-quality development stage, the new economic situation requires coal enterprises to get rid of extensive operation and management mode, backward production operation mode and development thinking of simply focusing on short-term financial results.and shift the focus to comprehensively carry out intelligent mine construction, continue to promote technological innovation, constantly improve production safety management level, ensure the quality of products and services, realize the green and sustainable development, and accelerate the release of the advanced quality of the production capacity to meet the demand of the market, so many coal enterprises actively response to the call of national policy, Has entered an important period of strategic transformation and upgrading. Performance evaluation, as an important part of the enterprise management and control system, is crucial to the strategic management of enterprises. However, there are still many coal enterprises whose performance evaluation system are only built around some performance result indicators, which can no longer meet the needs of current strategic management. As a new strategy-oriented performance evaluation system, balanced scorecard fully reflects its scientific management method, comprehensive and balanced index system, which is of great significance to promote the strategic transformation of coal enterprises. By combining cases with theories, this paper adopts literature research method and case analysis method to re-establish the performance evaluation system of T coal company based on balanced scorecard. This paper firstly sorts out the domestic and foreign literature on the use of balanced scorecard for performance evaluation and introduced the relevant theories. Then, based on the relevant research of domestic and foreign scholars, the current performance evaluation system of T coal company is introduced. Then the paper elaborates and analyzes the problems that the performance evaluation is not closely related to the strategic goal, the lack of leading indicators that drive the formation of performance results, the over-emphasis on financial indicators leads to the short-sightedness of managers and the inability to adapt to the changes in the external regulatory environment.After improving the company's strategic objectives and drawing a strategic map, the balanced scorecard is introduced to redesign the performance evaluation index of T coal company from four dimensions: finance, customers, internal processes, learning and growth.and the analytic hierarchy process is used to determine the weight of each index, Then, this paper uses the balanced scorecard to re-measure and analyze the overall performance of 2021 and puts forward relevant suggestions. Then, it gives some specific plan implementation process and safeguard measures of applying BSC in T coal company, so that performance evaluation can truly become a powerful tool to help enterprises achieve strategic goals, hoping to bring certain enlightenment to the construction of performance evaluation system of other coal enterprises in the new period.
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