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论文编号：	5749
作者编号：	2220110368
上传时间：	2013/12/4 11:21:49
中文题目：	烟草商业企业经营绩效综合评价指标体系优化研究——以Z市烟草公司为例
英文题目：	Performance Evaluation Comprehensive Index Optimization System Research of Tobacco Commercial Enterprise:Take Z city Tobacco Company for Example
指导老师：	张晓农
中文关键字：	经营绩效评价，烟草商业企业，指标优化
英文关键字：	tobacco commercial enterprise，performance evaluation，index optimization
中文摘要：	中国烟草行业是国民经济的重要支柱，随着国内经济的发展，跨国烟草集团的逐步进入、企业利益相关者的互动、国际卫生组织的禁烟要求和人们对健康的逐步重视等因素的综合作用下，烟草商业企业开始面临更加激烈的市场竞争，如何在社会进步的过程中持续发展，是国家和烟草商业企业管理者高度关注的问题。 企业经营绩效评价理论作为现代企业管理的重要内容，对查找企业管理薄弱环节，提升企业经营管理水平具有重要作用。我国现行的企业经营绩效评价标准中，仅对烟草工业企业单独设定评价标准，烟草商业企业通用批发和零售贸易业的商业批发企业绩效评价标准，由于不同类别的国有批发企业所处的行业差异、市场环境、影响因素、规模条件差异较大，用一套考核指标体系和评价标准衡量企业绩效，很难具有可比性。 本文围绕当前烟草商业企业经营绩效评价标准体系，回顾了企业经营绩效评价相关文献和国有企业经营绩效评价的发展，对当前国有企业经营绩效评价的特点进行分析，并结合烟草商业企业的特殊性质和内外部影响因素，以Z市烟草商业企业为例，引用2007-2011年五年的合并财务报表数据代入当前评价体系，分析了2008-2011年的该企业经营绩效情况和评价体系的适用情况，提出了优化改进的思路和框架。 本人认为基于烟草商业企业的垄断经营和计划管理性质，决定了经营绩效评价的核心应当由净资产收益率转变为资本保值增值率；降低财务评价指标权重，提升管理评议指标权重。财务评价方面考虑到资本成本因素，增加经济增加值指标；删除销售营业利润率、已获利息倍数和带息负债比率等管理者无法改善的指标；用固定资产利润率代替销售营业增长率指标。管理绩效评议方面，在投资决策中增加对经济计划运行情况的评价指标，在基础管理中增加对专卖管理情况的评价指标，在社会贡献评价中增加烟农满意度、零售客户满意度、消费者满意度等三个维度的调查指标。通过以上改进，使经营绩效评价体系更加吻合烟草商业企业的实际情况，为改善烟草商业企业经营绩效评价提供借鉴。
英文摘要：	China's tobacco industry is the important pillar of the national economy. With the development of the domestic economy, the transnational tobacco corporations gradually entered, WHO has the requirements of Smoking Ban, and people focus on health gradually. The tobacco commercial enterprise began to face more fierce market competition under the influence of such factors above. The government and the tobacco commercial enterprise managers pay high attention to the sustainable development of tobacco enterprises in the social progress. Performance evaluation theory plays an important role in finding the weakness of enterprise management and enhancing the level of enterprise management. In the current State-owned enterprises performance evaluation standard, only tobacco industrial enterprise were listed separately, and formulate the corresponding standard, tobacco commercial enterprise use general wholesale and retail establishments of commercial wholesale enterprise performance evaluation standard. Due to the different categories of state-owned wholesale enterprises in the different market environment, influence factors, and scale condition, it is inequity to use the same performance evaluation index system and evaluation criterion evaluates different commercial enterprises. This paper, by reviewing literatures about performance evaluation and the development of the state-owned enterprises operating performance evaluation, analyze the characteristics of the current enterprises performance evaluation system, combined with the special properties and environmental factors of the tobacco commercial enterprise, take Z city as an example, use the 2007-2011 consolidated financial statements as the reference, analyzes the situation of 2008-2011, puts forward the optimization improvements and framework. Based on the monopoly of the tobacco commercial enterprise management and the characteristics of the planning management, the author thinks that determine the management the core of the performance evaluation of the return on net assets into capital preservation shall increment rate; reduce the financial evaluation index weight, improve management evaluation index weight; in financial evaluation aspects, consider the cost of capital, increase the EVA index; delete the indexes which managers cannot improve, such as operating profit ratio, interest coverage ratio and the interest-bearing debt ratio; use fixed assets profit rate instead of sales growth rate; in management performance evaluation aspects, add the economic running situation of the evaluation index in the investment decision-making plans, add monopoly management of evaluation index in the basic management, and add tobacco farmers' satisfaction, retail customer satisfaction and customer satisfaction in the evaluation of social contribution. Through the above improvement, the performance evaluation system would more consistent with the actual situation of the tobacco commercial enterprise, and to provide reference for the improvement of tobacco commercial enterprise performance evaluation.
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