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论文编号：	2598
作者编号：	2220070532
上传时间：	2010/6/12 16:19:43
中文题目：	航天军工企业业绩评价指标体系研究——以航天科技集团为例
英文题目：	Study on Performance Evaluation of Aerospace Military Industry
指导老师：	黄福广
中文关键字：	利益相关者;航天军工;业绩评价;平衡计分卡
英文关键字：	stakeholders;aerospace industry;performance evaluation;balanced scorecard
中文摘要：	始于上世纪八十年代末的全球信息化极大地改善了信息不对称现象对弱势群体的利益侵害，同时也极大地改变了企业的组织运营模式。企业不仅要对生产工艺、技术、雇员进行投资，而且还必须投资于顾客、供货商甚至政府和自然环境。企业的最终目标虽然仍以维护股东利益为主，但不再仅仅局限在股东利益最大化上，而更加关注全体利益相关者的共同剩余价值最大化。随着社会进步，公司治理理论和管理理论的发展，利益相关者利益最大化取代股东利益最大化，是社会经济发展的必然选择。 进入本世纪以来，我国社会经济生活、国家安全战略和国防工业指导思想发生了重大变化，从根本上改变了军工企业与股东、客户、供应商、员工以及政府等利益相关者的关系。为适应新时期航天军工的历史使命，航天军工企业的经营发展战略也适时做出了重大调整，原有的绩效评价体系已不适应新时期航天军工企业市场化发展的要求。本文正是基于利益相关者理论，借助平衡计分卡这一战略绩效管理工具，对航天军工企业业绩评价指标体系进行了研究。期望通过对航天军工企业业绩评价指标体系的研究推动我国航天军工企业自主有序发展。 首先，本文在分析航天军工企业经营特点的基础上，对航天军工企业业绩评价指标体系研究的必要性和意义进行了分析。其次，通过回顾军工企业发展历程及与国际航天军工企业发展趋势的比较，明确我国航天军工企业发展的方向和战略使命。通过对现行的航天军工企业业绩评价指标体系的研究，提出了基于战略绩效考核的航天军工企业业绩评价指标体系改进方案。并从各利益相关者的角度出发，结合管理实践，选择财务、客户、内部流程、学习与发展四个业绩考核方面的关键业绩指标，全面体现利益相关各方的关注。最后，通过对业绩评价指标体系改进方案的应用，验证业绩评价指标体系的有效性，发现不足，为新时期航天军工企业业绩评价工作的发展提供有益的借鉴。 关键词：利益相关者 航天军工 业绩评价 平衡计分卡 指标体系
英文摘要：	From late 1980s the information revolution has improved the interest of vulnerable group by solving information asymmetry. In such situation enterprises have to adjust their management strategy to invest not only in the technology and employee but also in customers, suppliers and even government and the natural environment. Ultimately enterprises still focus on the benefit of shareholder but the profit maximization is not the only target anymore. More attention is paid to maximize the value of all the stakeholders. The development of knowledge economy further enlarged the importance of employment instead of the importance of capital. As the natural result of such development the profit maximization of stakeholders take the place of the profit maximization of shareholders. In 21th century, the strategy of national security and defense industry of China changed greatly as one of the result of social and economy transformation. Such changes affect the relationship between the defense industry enterprises and their stakeholders, including shareholders, customers, suppliers, employees and government. To better fulfill the national strategy, aerospace businesses adjust their development plan to be more commercial. So the existing performance evaluation system has to change as well. Based on stakeholder theory the writer studied on the performance evaluation indicators of aerospace defense enterprise by utilizing the balanced scorecard system in this thesis with the goal to improve the development of aerospace industry of China. First, the paper analyzes the necessity and significance of such research by studying the characteristics of aerospace defense business. Second, by reviewing the development of military enterprises and comparing with the development trend of international aerospace industry, the thesis clarifies the target and strategic mission of China's aerospace industry. The writer proposes a solution to improve the existing performance evaluation system based on strategic performance assessment. Combined with management practice and from the perspective of stakeholders, the writer selects the finance, customer, internal processes, learning and development as four aspects of performance evaluation to design key performance indicators. Finally, the paper analyzes the result of applying such performance evaluation system to verify the validity so as to benefit the development of performance evaluation of aerospace defense enterprise in the new era. Key Words: stakeholders, aerospace industry, performance evaluation system the balanced scorecard
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