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论文编号：	8889
作者编号：	2120122713
上传时间：	2016/12/9 16:03:11
中文题目：	T集团下属企业负责人经营业绩考核改进研究
英文题目：	Study on improvement of management performance evaluation of T Group subsidiary companies’ leaders
指导老师：	李勇建
中文关键字：	经营业绩考核；博弈思想；全面预算管理；T集团
英文关键字：	Performance evaluation；Game theory；comprehensive budget management ；T group
中文摘要：	随着国有资产监管体系的不断完善，各省市国资委贯彻国务院精神，对国有企负责人提出了相应的经营业绩考核办法。经过不断的发展与完善，考核办法在国有资产保值增值，落实出资人监管职责方面都得到了长足的进步。T集团成立于2001年，是由原来的三家集团公司统筹组合而成的大型国有独资企业。经历了十多年的发展壮大，公司逐步形成和覆盖了金融、实业投资、房地产和区域开发、公用事业和现代服务业（不含金融类）的五大产业领域。各产业均建立起了多家综合实力较强的下属企业。T集团作为天津市国资委监管的大型国有独资企业，旗下拥有众多的子公司。如何更好的对子公司的经营业绩进行考核成为近几年来T集团工作的重中之重。考核者与被考核者的博弈现象存在于企业负责人经营业绩考核当中,用博弈论的方法来搭建绩效考核评价体系，能够显著提高绩效评价的科学性、针对性和有效性。本文从国企监管的角度，结合实证研究和对比研究，以现行的国有企业负责人经营业绩考核办法为基础，结合博弈思想，参考国资委等对此展开的措施，并通过全面预算管理工具的应用，对于T集团所实施的一系列考核制度进行研究。通过博弈思想的启发，从考核目标的设定（自上而下与自下而上相结合），分类考核的实施（市场类与公益类），以及考核结果的兑现（非金融与金融）对原有体系进行优化设计。本文借鉴与发展了前人的研究成果，同时针对T集团本身更注重考核体系构建的针对性和可操作性，研究成果将对地方国有企业经营业绩考核的理论和实践提供参考。
英文摘要：	With the continuous improvement of the supervision system of state-owned assets, to implement the spirit of the State Council, many provinces and cities SASAC (State-owned Assets Supervision and Administration Commission) put forward the corresponding management performance assessment methods to the state-owned enterprises’ leaders. After continuous development and improvement, assessment methods has made great progress in the value of state-owned assets and fulfilling contributive person duty of supervision. As a large state-owned enterprise, T group is founded in 2001 December, formed by the combination of the original three large group companies. Experienced ten years of development, the company gradually formed and covered five industries: the financial, industrial investment, real estate and regional development, public utilities and the modern service industry (excluding financial). T group established several strong subsidiaries in all industries. As a large state-owned enterprise in Tianjin City SASAC supervision, T group owns many subsidiaries. The performance assessment of the T group subsidiary companies has become more important in recent years There are a lot of game phenomenon between the employers and employees for the performance evaluation in the enterprise. By using the method of game theory to build the performance evaluation system, it can significantly improve the performance evaluation of scientific, pertinence and effectiveness. Basing on capital contributors of state-owned enterprises, the author, therefore, in this essay, has researched the construction of the performance evaluation, example, and comparison research, and through the application of comprehensive budget management tool, to study the implementation of a series assessment system of the T group. Inspired by the game theory, from the assessment target (top-down and bottom-up combination), the implementation of classified assessment (market and public), and evaluation of the results of the cash (non-financial and financial) to optimize the design of the original system. Based on the development and the results of previous studies on attention to the pertinence and operability of the evaluation system, the research results will provide effective reference to the theory and practice of local state-owned enterprises operating performance evaluation.
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