【作者】 刘翔；

【导师】 黄莉；

【作者基本信息】 西安石油大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 随着知识经济时代的到来,全球经济一体化进程加剧,市场竞争日益激烈,企业必须不断提高其竞争力来适应环境的要求。如何认知企业的经营管理状况、怎样考核企业战略决策的实施、从哪些方面来引导企业提升自身的综合绩效,这些是企业绩效考核体系要完成的任务。电力产业作为我国的基础性行业,占我国固定资产的8%,如何建立符合电力市场需要,适应电力体制改革发展趋势,能对电力企业的经营管理产生正确引导作用,满足利益相关人要求的绩效评价体系,已成为十分紧迫的问题。现行的电力企业绩效考核体系的缺陷在不断变化的环境中日益明显,主要表现在偏重企业内部评价,忽视外部环境的分析;注重经济效益评价,忽略社会效益评价;只注重财务指标,不注重非财务指标。这些缺陷使得企业绩效体系不仅不能对企业进行正确的评价,反而有可能引导企业误入发展歧途。基于电力企业绩效考核体系改进的必要性,本文结合电力产业的产业特点和L电管家公司自身特点,采取Kaplan和Norton提出的平衡记分卡,从财务、客户、内部管理、创新学习四个方面,从L电管家公司未来十年的发展战略出发,构建了L电管家公司新的绩效考核体系,并且运用德尔菲法和层次分析法将这四个维度的不同指标赋予权重,以使绩效评价体系更加完善,同时也提出了L电管家公司绩效考核体系得以实施的环境、制度、沟通等方面的要求。更多还原

【Abstract】 With the coming of knowledge economy era, the process of global economic integration intensifies, the increasingly fierce market competition, enterprises must improve their competitiveness to meet the demand of environment. How to have a good understanding of the management condition of the enterprises, how to measure the implement of the enterprises strategies and how to direct the enterprises to promote their performance from different aspects? All of these problems are the mission faced by the enterprises’ performance measurement. The electric power industry is a fundamental industry in China, accounting for 8% of China’s fixed assets, how to build up the electric power market demand, adapt to the electric power system reform, to the management of the electric power enterprise to produce the correct guidance, to meet the requirements of the performance evaluation system of stakeholders, has become a very urgent problem.The defect of current electric power enterprise performance evaluation system is becoming more and more obvious in a constantly changing environment, the evaluation is mainly manifested in the emphasis on the internal, external environment analysis to ignore; pay attention to evaluation of economic benefit, social benefit evaluation is ignored; only focus on financial indicators, do not pay attention to the non-financial index. These disadvantages make the enterprise performance system of enterprises not only correct evaluation, but mislead to guide the development of enterprises.According to the necessity of the electric power enterprise performance measurement improvement combined with the characteristics of the electric power industry and the characteristics of L Electric Power Company, this paper adopts the balance scorecard method put forward by Kaplan and Norton from four aspects, that is finance, the security, inner process, study and grow up. At the same time, it makes use of the Delphi technique, AHP decision-support model to engender weighted index. As the result, we set up a new electric power enterprise performance measurement. At the end,this paper also put forward the implementation of L Electric Power Company such as the environment, system requirements and communication.更多还原