【作者】 濮珍贞；

【导师】 朱永杰；

【作者基本信息】 北京林业大学 ， 企业管理， 2008， 硕士

【摘要】 安徽省天源矿业有限责任公司1(简称“天源矿业”)是一家历经国有企业改制重新组建的新公司,现阶段正处于企业发展的彷徨期,为了突破企业发展的瓶颈,需要重新审视企业现阶段生产经营过程存在的问题,从而提高企业整体绩效水平,提升竞争力。企业绩效评价包括财务绩效评价与非财务绩效评价两部分,其中,财务绩效评价主要是针对企业生产经营活动结果进行分析,而非财务绩效评价更加关注企业生产经营活动的整个过程。因此,使用非财务绩效评价方法更具有现实意义,可以全方位审视企业经营过程,从而发现企业生产经营活动过程中的不足并提出科学合理化的建议。本文重点对天源矿业非财务绩效评价展开研究。首先,对国内、外先进的企业绩效评价方法进行回顾,经过总结发现目前比较权威的两大评价体系,分别为平衡计分卡和国有资本金效绩评价体系,二者在表现模式上存在结合点。本文以此为基础对国有资本金效绩评价体系非财务指标进行改进,形成企业非财务绩效评价基础框架。该基础框架将原国有资本金效绩评价体系中的8个评议指标(定性指标)转换成实现企业战略的8个关键子目标,分属客户、内部经营过程、学习与成长、回馈四个维度,并对每一关键子目标的测评指标给出建议性质,实现了定量指标与定性指标的结合,从而使非财务绩效评价的结果更加全面客观。其次,以企业非财务绩效评价基础框架为基础,根据天源矿业现阶段的实际经营状况来选取关键绩效指标,利用层次分析法确定指标权数,形成天源矿业非财务绩效评价指标体系。以天源矿业历史数据以及《企业绩效评价评议指标参考标准》作为评价标准,分别采用功效系数法和隶属因子赋值法对定量指标和定性指标进行评价,最终得到综合评价值。最后,对企业非财务绩效评价的结果进行分析,指出天源矿业现阶段生产经营活动过程中的不足并给出相应的建议。更多还原

【Abstract】 Tianyuan Mining Ltd., Company (Tianyuan Mining in short) was newly founded with the state-owned enterprise reformation, which is the stage of the critical moment in the developing period.Now it is necessary to carefully examine the problems in the process of enterprise operation with the purpose of breaking through the enterprise development bottleneck and furthermore improving the enterprise overall performance.The enterprise performance evaluation included two parts: financial and non-financial performance evaluation. Financial performance evaluation focused on the result of enterprise operating activities however, non-financial performance evaluation focused on the process of enterprise operating activities. So non-financial performance was more practical than financial performance. It could scan the enterprise operation process comprehensively by using non-financial performance evaluation in order to find the shortcomings and give scientific suggestions with the reference of the evaluation result. The research key of this article was the non-financial performance evaluation of Tianyuan Mining. First of all, we looked back the history of enterprise performance evaluation methods in domestic and international countries. The research showed that there were two representational enterprise performance evaluation methods at present, which were the balanced scorecard and the state-owned capital performance evaluation system. Both of them had the combining site in the performance pattern. On the basis of it, we improved the non-financial index of the state-owned capital performance evaluation system and established a basic enterprise non-financial performance evaluation framework. The new framework included four dimensions which were customer, internal business processes, learning and growth, feedback. Then the author defined the nature to every critical objective index with the purpose of integrating the qualitative index and the quantitative indexes. Secondly, based on the framework of non-financial performance evaluation, the article chose the key performance index, defined the index weight, and then chose evaluation standard and calculation method. At last, the article gave the comprehensive non-financial performance evaluation result of Tianyuan Mining. By analyzing the evaluation result, it found the shortcomings in the process of the company operating and put forward proposals.更多还原