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论文编号：	8275
作者编号：	2120143016
上传时间：	2016/6/6 15:43:43
中文题目：	天津市供水企业绩效评价研究-以T水务公司为例
英文题目：	Study on Performance Evaluation in Tianjin Water-Supply Enterprises：T Water Company as An Example
指导老师：	焦媛媛
中文关键字：	供水企业；绩效评价；平衡计分卡；层次分析法
英文关键字：	Water-supply Industry；Performance Appraisal；Balanced Scorecard (BSC)；Analytic Hierarchy Process (AHP)
中文摘要：	在现代文明社会中，任何一个居民的社会活动都离不开供水服务的支持，供水企业作为提供服务的主体，在向用户提供服务的同时，既要肩负着保证供水安全、保护环境的社会责任，还要担负着企业可持续发展的管理责任。目前，供水行业正在逐步引入市场机制，同时针对供水企业的投资主体也在多元化。对于天津乃至全国的供水企业来说，挑战在增加，面临的压力也前所未有，因此供水企业的绩效评价应用已经开始引起政府、企业、用户的广泛关注。然而，天津供水行业在实行国有资产体制改革后，由于该行业的本身存有公共事业的特殊性及历史遗留问题，导致天津的供水企业不能适应日新月异的改革环境，逐步暴露出诸多管理问题。为了提高天津供水企业对改革大环境的适应性，提升企业的管理水平，如何对供水企业进行绩效评价，建立切实可行的绩效评价指标体系，分配科学合理的指标权重，就成为天津供水企业当前急需解决的问题。 针对这些问题，本文从探讨论文研究的背景、目的与意义入手，查阅国内外城市供水绩效评价的应用及发展过程，分析了绩效评价的相关理论基础及研究方法，并对各种方法的优缺点及适用性进行了介绍，以及阐述了天津供水企业的特点和现状，指出了天津供水企业针对绩效评价应用存在的缺陷。然后在选取平衡计分卡为基础的绩效评价方法上进行维度优化。进而建立了一个天津供水企业的绩效评价指标体系。该体系从用户服务、财务、内部业务流程、学习和成长、环境五方面综合评价天津供水企业的绩效水平。该体系中同时包含财务与非财务指标，保证了评价的全面性、均衡性与代表性，同时可以全面真实的反映供水企业的供水服务质量和未来发展能力。另外，为了使建立的绩效评价指标体系更据说服力，本文需要确定各指标的权重值。利用层次分析法结合专家问卷调查，确定了每个层次及所有单项指标在绩效评价中的最终权重。本文最后将理论成果应用于针对天津T水务公司的实例研究，论证了本文针对天津供水企业绩效评价的合理性。
英文摘要：	In the modern civilized society, public activities, including all the residents, can not live without the support of the water service. As the main players of the services, the water-supply enterprises should provide services to users, and at the same time, it does not only shoulder the responsibility of water-supply security and protecting the environment, but also hold the management responsibility of sustainable development to themselves. So far, this industry is introducing market mechanism gradually, and also it make the investors carry out diversification. To all the water-supply enterprises in Tianjin and even the whole nation, challenge is increasing and they also are under unprecedented strain. Thus, the apply of the performance?evaluation?has already attracted the attention of government, enterprises and users. Nevertheless, after Tianjin water-supply industry implements the system reform of state-owned assets, there are lots of problems which is particularity of public utility and the problems left over by history. This situation makes the enterprises can not adapt to the reform of the environment, and many management problems are exposed gradually. In order to improve the adaptability of the enterprise to reform of environment, and raise the management level, there are three problems we should solve immediately. They are how to do?performance appraisal of this industry, establish practical and feasible performance appraisal index system and distribute the index weight Scientifically and reasonably. According to the issues, I start the research from backgrounds, purposes and meanings, also this paper consult the application and development of urban water-supply performance appraisal at home and abroad. The article makes an analysis on theoretical basis of performance appraisal system, objective conditions of Tianjin water-supply industry and the current application issues of PA in Tianjin water-supply industry. Finally, on the PA method based on choosing balanced scorecard, the PA does the dimension optimization, and build the index system which can applied to business performance appraisal in Tianjin water-supply industry. The key to the system is the strategic target. So it makes the comprehensive appraisal from five aspects, which are customers service, finance, internal business process, learning and growth and environment. At the meantime, this system does not only have finance index, but also have non-finance index, also it both has quantitative calculation and description. On the other hand, in order to make the index system more convincing, this paper must ensure the weight of each index. By using the analytic hierarchy process and expert questionnaire, it determines the final weight of each level and all individual indicators in performance appraisal. At last of this paper, the result of this paper would be put into the actual cases of Tianjin T Water Ltd., Company, which demonstrates the rationality of the performance appraisal index system.
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