联系我们

论文查询结果	返回搜索

论文编号：	2979
作者编号：	2220070859
上传时间：	2011/3/29 10:05:24
中文题目：	天津市市政六公司经营绩效评价指标体系研究
英文题目：	Study on The Business Performance Evaluation Index System of the Sixth Municipal Engineering Limited Company of Tianjin
指导老师：	刘志远
中文关键字：	关键词：经营绩效评价 财务指标 非财务指标 市政工程
英文关键字：	Key words: Performance Evaluation; Financial indicators; non-financial indicators; Municipal Engineering
中文摘要：	摘要 长期以来，我国的市政工程项目施工单位主要依靠行政指令和运用行政手段经营的。随着改革和开放以及企业内外环境的变化，这种经营方式已经不利于施工单位控制工程成本和增长壮大了。随着我国经济的快速发展，市政工程投资与建设以及市政工程的经营管理也在迅速的改革和发展中。 在我国社会主义市场经济体制下，政府对国有企业通常实行宏观调控，以间接管理控制为主，这就要求企业建立起一个行之有效的机制不断地改善企业经营水平，增加企业的经济效益并推动国民经济水平的日益提高。所以，研究如何进一步提高企业的经营管理水平、如何评价经营业绩等是企业自身改革的重要任务之一。目前，国有市政工程施工企业尚未完全建立起一套适应我国市场经济体制和符合现代企业制度要求的经营绩效评价方法体系，从而致使作为国有资本出资人的政府对其监管时不能合理与规范地把握企业生产和经营的真实业绩，对企业的经营结果评价缺乏客观公正性，而且也不能有效的激发企业经营管理者和员工的积极性以及致使企业经营行为不规范或短期化。 在这样的背景下，本文试图对我国市政工程施工企业业绩评价问题展开深入研究，并在此基础上，以天津市市政六公司为样本，提出一套适合天津市政六公司经营业绩评价体系，逐步建立科学规范的市政六公司经营业绩评价制度。 本文的研究旨在以财务学理论、经济学理论的指导下，借鉴国内及国外的成功企业的宝贵经验，在深入分析企业经营绩效评价指标体系的发展历程和现实状况的基础上，从投资人的视角出发，对我国市政工程施工企业经营绩效评价问题的研究，找出现行企业经营效绩评价指标体系所存在的缺陷，探索性地设计一套适合天津市市政六公司的经营绩效评价指标体系，以期为投资人客观评价企业经营业绩并为改善和提高市政工程企业的经济效益提供完整可靠的依据。
英文摘要：	Abstract Our country's municipal engineering construction units manage mainly through administrative instructions and the use of administrative means over the years. With the reform and opening, and the internal and external changes in the environment, this mode of operation is not conducive to control cost and the growth of construction units. With the rapid development of our economy, municipal engineering investment and municipal engineering management are also rapidly in the reform and development. In our country's socialist market economy system, government generally implement macro-control to state-owned enterprises ,which requires companies to establish an effective mechanism to continuously improve business operations, increase the economic efficiency of enterprises and increasing the level of promotion of the national economy. Therefore, to study how to improve the management level of enterprises, how to evaluate their own business performance is one of the important tasks of reform. Currently, the state-owned municipal engineering construction enterprises have yet to fully establish a business performance evaluation system to adapt to China's market economy and meet the requirements of modern enterprise system. Which leads to a lot of problems, including government, as the state capital investors cannot be reasonable and norm to grasp the enterprise production and management of real performance for enterprises, but also cannot effectively stimulate the enterprise managers and employees that leads to its behavior is not standardized and short-term . In this context, this paper tries to give our municipal engineering construction enterprise performance evaluation problem launch intensive research. On this basis, take the Sixth Municipal Engineering Limited Company of Tianjin as a sample, and puts forward a set of manage achievement evaluation system that suitable for them. This study aims to through the financial theory, economics theory and drawing on the success of domestic and foreign companies valuable experience ,at the same time by analyzing business performance evaluation system development process to identify current business performance evaluation index system and design a set of performance evaluation system that suit for the Sixth Municipal Engineering Limited Company of Tianjin, so as to provide complete and reliable enterprise basis for investors evaluate business performance objectively and improving the economic benefits of enterprises.
查看全文：	预览  下载(下载需要进行登录)