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| 论文编号： | 2010 | |
| 作者编号： | 2120072282 | |
| 上传时间： | 2009/12/14 12:57:59 | |
| 中文题目： | 国有贸易企业绩效评价体系研究 | |
| 英文题目： | The study of performance evaluation system of state-owned trading enterprise | |
| 指导老师： | 张继勋 | |
| 中文关键字： | 国有贸易企业 TL公司 绩效评价体系 | |
| 英文关键字： | state-owned trading enterprise, TL company, performance evaluation system | |
| 中文摘要： | 论文重点探讨了我国国有贸易企业绩效评价体系目前存在的问题，并以一家国有贸易企业为案例展开分析，并提出新的绩效评价体系和方案。 本文在深入剖析贸易企业的行业特点、尤其是生产资料贸易企业的基础上，得出了贸易企业在绩效评价中区别于其他行业的特点，并提出了针对性的考核指标；其次，通过对我国国有企业的诸多特征及目前存在的共性问题的分析，提出了在绩效评价中的解决方法，提高了与同行业中非国有企业绩效成果的可比性；最后，通过对本文案例中一家国有贸易企业“TL公司”自身特点及经营情况的回顾总结，及对其原绩效评价体系的弊病和不足的分析，提出了基于价值导向的、有TL自身特点和战略针对性的考核指标及体系。 本文案例采用基于平衡记分卡的综合绩效评价方法，并使用经济增加值方法对财务层面的绩效进行衡量，旨在构建TL公司全新的绩效评价体系：变利润导向为价值导向、变事后判断为事前预测、变短期绩效为长期绩效，使其能够始终保有优良价值的国有资产、长期持久的发展，促使TL公司和我国国有体制经济增长方式的转变。 | |
| 英文摘要： | This paper focuses on problems which existed in the state-owned trading enterprise performance evaluation system, and analyze a case of state-owned trading enterprise to propose a new performance evaluation system and project. Base on the in-depth analysis of industry characteristic of trading enterprises, particularly in an material trading enterprises, this paper obtained the discrepancy in which trading industry compare with other industries, and made some specific assessment indicators; secondly, through analyzing of many features and common problems of state-owned enterprises at present, bring on the solution in the performance evaluation to enhance the comparability of evaluation results with the non-state-owned enterprise in trading industry. Finally, through the operation of reviewing and summing up the trait and economic situation of the case in this paper, a state-owned trading enterprises named "TL Company ", carry out the performance evaluation indicators and system of based on value-oriented, fitted in its own characteristics and strategy of targeted. The case introduce the comprehensive performance evaluation methodology based on the Balanced Scorecard and the use of economic value-added method to measure the performance of the financial level, to build TL's new performance evaluation system: change profit-oriented as the value-oriented, change post-judgment as predict in advance, change the short-term performance as long-term performance, so that it can always maintain state-owned assets of excellent value, long-term sustainable development, prompting the economic growth pattern of TL company and China state-owned enterprise. | |
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